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China Streamlines Export Tax Refund Procedures

Export tax refund (exemption) declaration procedures have been streamlined as of 1 May this year. Among the changes, as recently announced by the State Administration of Taxation (SAT), are the following four key measures:

  • As part of the record-filing procedures related to export tax refund (exemption), the exporting enterprise (or other relevant body) should complete the modified Export Tax Refund (Exemption) Filing Form before submitting it to the relevant tax authority in line with the statutory regulations. 
  • When making a declaration regarding export tax refund (exemption), the exporting enterprise (or other relevant body) is no longer required to make any pre-tax refund (exemption) declaration. The relevant tax authority will accept the declaration once it has been confirmed that the details of the declaration certificates match the electronic information held by the corresponding administrative department.
  • Exporting enterprise (or other relevant entity) eligible for tax exemption, deduction or refund are no longer required to submit a VAT Payment Declaration Form when completing the procedures for export tax refund (exemption) declaration.
  • Exporting enterprises no longer need to provide the processing trade-specific Import Declaration Form when applying for an Import Agency Certificate.

For further details (in Chinese), please visit the following link:

Announcement on Matters Concerning the Declaration of Export Tax Refund (Exemption) (SAT Announcement [2018] No. 16)

Content provided by Picture: HKTDC Research
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