Export rebates refer to the actual payment of value-added tax and consumption tax in the chain of domestic production and circulation could be refunded if the relavent goods have been exported

Export enterprises should apply for the Tax Rebates Certificate to the local Competent Tax Bureau within 30 days from the date of the Approval of export right, business license, certificate of customs code and other certificates.

Five Tax rebates rate: 13%,10%,9%,6%,0%

Three methods for tax rebates:
1. Tax exempt and refund: The general taxpayer exports the goods with VAT output and VAT input. If the tax burden is to be Zero, there is no any VAT output, and therefore the VAT input can be refunded.
2.Tax exempt without refund: If there is no VAT input on the goods exported, VAT input cannot be refunded. VAT output can be exempted. Such as：Duty-free products for the small-scale taxpayer, as there is no VAT input, no any tax refund for the taxpayer. Under the circumstances the tax burden is to be Zero
3. No tax exempt and tax refund:  It is aimed at goods that the country does not encourage or restrict to exports. For example: Crude oil, there is not enough to be consumed. it is forbidden to be exported.

Administrative measures on export rebates:
1. manufacturing enterprise:
a. The measures of “Tax Exemption, Credit and Refund “shall be adopted by the manufacturing enterprises for the exported goods, The VAT output of sales is exempt. The deductible VAT input for domestic and exported sales is decreased to the VAT output of the domestic sales. The remaining VAT input is to be allocated to the tax refund in accordance with the regulations.
b. According to the FOB price and the tax rebate of the export goods to calculate the amount of “Exemption, Credit and Refund”, the current tax refund, the tax exemption, non-exempt and  deductible amount of Exemption, Credit and Refund.
c. The Export Tax Refund Declaration System of manufacturing enterprises is selected to prepare the “Exemption, Credit and Refund “Returns. The exported goods details extracted from China Electronic Port System to Declaration System shall be sent out to the local Competent Tax Bureau System via China Electric Port. In the Declaration System, the tax invoice number of exported goods and VAT Returns details shall be recorded.
d. The export of non-self-produced products shall be subject to the domestic sales to pay VAT output.
e. Export mode: general trade or handbook of processing trade for imported materials
f.  Handbook of processing trade verification: Prior to April each year before the month report has been completed on Declaration System, the Handbook of the previous year would be written off
g. If there are any  tax refund listed on the Exempt,Credit and Refund Returns, it will be received by the enterprise's bank account in the following month
2.  Foreign trade enterprise:
a. The measures of “Exempt and Refund “is adopted by the Foreign trade enterprise. The part of VAT output will be exempted for the exported goods. The tax refund is calculated by the goods purchased cost multiply the export rebate rate. The discrepancy between the tax rate and rebate rate is recorded to the cost of sold.
b. The method of single ticket matching：
   -one export declaration document corresponds to one purchased VAT invoice
   -one export declaration document corresponds to multiple purchased VAT invoices
   -Multiple export declaration document for one purchased VAT invoice
   -Multiple export declaration document for multiple purchased VAT invoices
c. Correlation number: use to match the purchase and export details. The correlation number is the minimum declaration unit for export tax refund. Tax refund is calculated by each transaction
e. The Export Tax Refund Declaration System of foreign trade enterprise is selected to confirm the actual tax refund figures. The details of exported goods extracted from China Electronic Port System to Declaration System will be sent out to the local Competent Tax Bureau System via China Electric Port. In the Declaration System, the tax invoice number of exported goods, the relevant purchased details, the authenticated VAT input list shall be recorded.