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Export Tax Refunds

♦ Registering for Export Tax Refunds

♦ Predeclaration for Export Tax Refunds

♦ Review Process for Export Tax Refunds

♦ Issuing Export Agent Certification

♦ Do-It-Yourself Information Submission to China Customs for Business Registration

 

I. Registering for Export Tax Refunds

To register for export tax refunds, the taxpayer must provide the following items:

1. Business authorization certificate following examination and approval of business by the Chinese Ministry of Commerce (MOFCOM) (original + 1 photocopy)

2. Business license issued by the Chinese State Administration for Industry and Commerce (SAIC) (government-issued duplicate + 1 photocopy)

3. Tax license issued by the Chinese State Administration of Taxation (SAT) (government-issued duplicate + 1 photocopy)

4. Certificate confirming taxpayer’s qualification for value-added taxes (original + 1 photocopy) – does not apply to small scale taxpayers

5. Self-managed China Customs business registration certificate issued by China Customs head (original + 1 photocopy)

6. Filled registration forms for export tax refunds (2 original copies filled out by hand)

7. Taxpaying manufacturing enterprises that lack an import and export arm and will delegate their export functions to another company for the first time can submit their agreement with their designated export firm and the items mentioned in 2, 3, 4 and 6 to the Chinese Tax Bureau head. The head will use these items to register for temporary export tax refunds on behalf of the manufacturing firms.

 

The following diagram lays out the document circulation process for export tax refund registration:

Taxpayer-Shanghai tax bureau-Taxpayer

 

II. Predeclaration for Export Tax Refunds

To predeclare for export tax refunds, the taxpayer must provide the following item:

- USB flash drive or floppy disk containing completed declaration form for tax refunds

 

The following diagram lays out the document circulation process for export tax refund predeclaration:

Taxpayer--Shanghai tax bureau--Taxpayer

 

III. Review Process for Export Tax Refunds

1. Export Manufacturing Enterprises as Taxpayer

 

Part A: Items that Must Be Provided by Taxpayer

 

Part A in the review process requires that within the period of declaring value-added taxes, the manufacturing firm must present the following items to the tax collection department head in the Chinese State Administration of Taxation (SAT), who oversees declarations for tax exemptions, reductions and refunds:

i. Filled value-added tax declaration form and attached photocopy of paid tax voucher

ii. Current and completed tax exemption, reduction and refund declaration form for manufacturing firm’s exports AND form detailing exports required for tax exemption, reduction and refund declaration

iii. Current and tax refund department-approved declaration form detailing materials imported by the manufacturing firm for processing AND tax exemption certification for firm’s import and processing trade

 

The following diagram lays out the document circulation process for Part A of the export tax refund review involving export manufacturing enterprises:

Taxpayer--Local district tax bureau--Shanghai tax bureau-- Taxpayer

 

Part B: Items that Must Be Provided by Taxpayer

 

For Part B in the review process, the manufacturing firm must provide the following items to the tax refund department, which handles declaration procedures for tax exemptions, reductions and refunds:

i. Completed formal tax exemption, reduction and refund declaration form for manufacturing firm’s exports

ii. Declaration form summarizing tax refunds for exports

iii. Declaration form detailing export tax refunds and import vouchers

iv. Declaration form for registering export tax refunds and export vouchers

v. USB flash drive or floppy disk containing electronic declaration of original documents’ contents arranged in order

 

vi. The following original vouchers bound together into a book and in the following order:

(1) export verification slip indicating receipt of foreign exchange (tax refund department version) OR middle to long-term certificates indicating receipt of foreign exchange

(2) exports declaration slip for China Customs (tax refund department version)

(3) export agent certificate AND export agent agreement

(4) export sales receipt indicating export registration time and total sales

(5) photocopy of deductible receipt for manufacturing firm’s value-added taxes

 

vii. Explanation of situation regarding import tax exemption, reduction and refund deductibles for imported materials purchased for processing exports

 

viii. Explanation of problems arising from export tax refund preinspection by the Chinese State Administration of Foreign Exchange (SAFE) The following diagram lays out the document circulation process for Part B of the export tax refund review involving export manufacturing enterprises:

Taxpayer--Shanghai tax bureau-- Taxpayer

 

2. Foreign Export Trade and Industrial Enterprises as Taxpayer

The review process for export tax refunds requires that foreign export trade and industrial enterprises provide the following items:

i. Export sales receipt indicating export registration time and total sales

ii. Exports declaration slip for China Customs (tax refund department version)

iii. Export verification slip indicating receipt of foreign exchange (tax refund department version) iv. Value-added tax receipt (tax deductible version)

v. USB flash drive or floppy disk containing electronic declaration of original documents’ contents arranged in order

vi. Declaration form for trade involving imported materials for processing

vii. Imported voucher registration form, export voucher registration form AND declaration form summarizing tax refunds for exports viii. Explanation of abnormal foreign exchange transactions AND explanation of problems arising from export tax refund preinspection by the Chinese State Administration of Foreign Exchange (SAFE)

 

The following diagram lays out the document circulation process for the export tax refund review involving foreign export trade and industrial enterprises:

Taxpayer--Shanghai tax bureau--Taxpayer

 

IV. Issuing Export Agent Certification

To obtain export agent certification from the Shanghai Tax Bureau, the taxpayer must provide the following items:

1. Agreement with export agent (original + 1 photocopy)

2. Export transaction declaration slip for China Customs (original + 1 photocopy)

3. If the entrusted agent has settled upon the transaction cost stated in foreign currency as part of the agreement, then the taxpayer must provide an export verification slip indicating receipt of foreign exchange, with the verification carried out by the Chinese State Administration of Foreign Exchange (SAFE) (original + 1 photocopy)

4. Foreign sales receipt for exports

5. Photocopy of export agent’s business license issued by the Chinese State Administration for Industry and Commerce (SAIC)

 

The following diagram lays out the document circulation process for issuing export agent certifications:

Taxpayer--Shanghai tax bureau--Taxpayer

 

V. Do-It-Yourself Information Submission to China Customs for Business Registration

To supply information to register your business with China Customs, please provide the following items:

1. Do-it-yourself application form for registering business with China Customs

2. Business status registration form AND management staff registration form (forms must be filled out by legal representatives and accounting staff and received by China Customs)

3. Approved agreement with import/export business authorized by economics and trade department head (2 original copies according to law + 1 photocopy)

4. National import/export business qualification certificate submitted by general trade firm (government-issued duplicate and 1 photocopy) AND authorized certificate submitted by foreign investment firm (government-issued duplicate + 2 photocopies)

5. Business license issued by the Chinese State Administration for Industry and Commerce (SAIC) (government-issued duplicate + 2 photocopies)

6. Tax registration certificate issued by the Chinese State Administration of Taxation (SAT) (government-issued duplicate + 2 photocopies)

7. National business code certificate or legal code certificate (government-issued duplicate + 2 photocopies)

8. Import/export business accounting books from your business’ financial accounting system – must indicate statements regarding account setup status (2 original copies filled by hand)

9. All verification reports issued by your business’ accountant or auditor

10. Two pieces of paper, with each containing your business’ stamp impression for customs declarations and signatures of your legal representatives

11. Bank-issued account opening license (original + 2 photocopies)

12. Trade firms that have purchased their own property must provide the deed for that property (original + 2 photocopies); as for firms that have rented property, they must provide the rental agreement (original + 1 photocopy)

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