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Export Tax Rebate: Conditions, Process, and Calculation – This Article Has You Covered

From tax rebate conditions, preparation work, process steps, amount calculation, to time limit requirements, this article provides a one-stop overview of practical key points to help you easily handle export tax rebates.
I. Prerequisites for Tax Rebate: 6 Essential Conditions
① Possess general taxpayer qualification and have completed tax exemption/rebate registration.
② Export products belong to the tax rebate category (not tax-exempt or taxable products).
③ Goods have completed customs clearance and left the country.
④ Sales revenue has been confirmed financially.
⑤ All payment has been received.
⑥ All documents and materials are complete and in order.
II. Key Preparations:
5 Materials to Prepare in Advance • Customs Declaration Form: Core document, recording key information of the goods • Export Invoice: Issued accurately according to the tax rebate rate • Purchase Invoice: Proof of tax payment in the procurement process • Payment Receipt: Proof of payment issued by the bank • Complete Set of Documents: Contract, packing list, and other supporting documents.
III. Practical Process: Two Distinct Paths for Different Types of Enterprises
Manufacturing Enterprises: Customs declaration form acquisition → Document filing → Input tax confirmation → Revenue confirmation → Exemption, offset, and refund calculation → Value-added tax declaration → System entry → Tax refund received.
Trading Enterprises: Customs declaration form acquisition → Document filing → Input tax confirmation → Revenue confirmation → Value-added tax declaration → System entry → Tax refund received.
IV. Tax Rebate Calculation: Two Modes for Accurate Calculation
Trading Enterprises: Tax rebate amount = Purchase amount excluding tax × Tax rebate rate Example: Purchase price 150 yuan (including tax), tax rate 13% Price excluding tax = 150 ÷ 1.13 ≈ 132.74 yuan Tax rebate amount = 132.74 × 13% ≈ 17.26 yuan.
Manufacturing Enterprises (Exemption, Offset, and Refund): Tax rebate amount = Export FOB price × Tax rebate rate - Domestic sales tax paid Example: Export price 300 yuan, tax rebate rate 13% Theoretical tax rebate = 300 × 13% = 39 yuan Actual tax rebate = 39 - 15 (domestic sales tax) = 24 yuan. V. Timeline Management: Key Milestones to Remember
• Within 30 days: Foreign trade enterprises complete input VAT invoice verification.
• Within 90 days: Complete tax refund declaration.
• Within 180 days: Provide verification documents (except for long-term foreign exchange receipts).
• 3 months: Extension period for problematic documents.
Key Points:
1. Accurately check the customs code (HS Code), as tax refund rates vary significantly for different commodities.
2. Complete documentation is the foundation for successful tax refunds; be sure to create a checklist.
3. The declared customs price must accurately reflect the FOB price; compliant operations mitigate risks.