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China Tax Refund

China Tax Refund Service
Hotline: 86-755-82143348 Email: anitayao@citilinkia.com 

China tax refund or tax rebate is a refund on taxes when the tax liability is less than the taxes paid. Taxpayers can often get a tax refund on their income tax if the tax they owe is less than the sum of the total amount of the withholding taxes and estimated taxes that they paid, plus the refundable tax credits that they claim. (Tax refunds are money given back at the end of the financial year.)

Q:What is the current rate of VAT rebate on exported goods?
A: Tax refund rate can be differentiated into six categories of 17%, 13%, 11%, 8%, 6%, and 5% according to different goods.

Q:When shall enterprise empowered to manage import/export process export tax rebate (exemption) process confirmation?
A: Enterprise shall process export tax rebate (exemption) confirmation within 30 days after filing and registration with foreign trade & economic department.

Q:What are the requirements for newly-opened productive enterprise to process "Exemption, Credit and Tax Rebate" for exported goods?
A: The refundable tax accrued within 12 months from the first export transaction of newly-opened productive enterprise shall be refunded per month but carried forward to next transaction to continue crediting the tax payable on domestic sales. 12 months later, enterprise being small-scale export-oriented enterprise, shall perform as required on small-scale export-oriented enterprise. Enterprise other than small-scale export-oriented enterprise will calculate process "Exemption, Credit and Tax Rebate" per month, except in the two following cases:
Enterprise registered more than one year ago which creates new export business (other than small-scale enterprise), after being verified by the municipal tax bureau to be competent of productive capacity and without violation of law, will process "Exemption, Credit and Tax Rebate" per month

Newly-opened productive enterprise, whose domestic and export sales value amount to more than RMB5 million and export sales account for more than 50%, will apply to provincial tax bureau for calculation of "Exemption, Credit and Tax Rebate" per month

Q:How can I process "Exemption, Credit and Tax Rebate"? What is the standard of small-scale export-oriented enterprise?
A: The refundable tax accrued during the year of small-scale export-oriented enterprise with a period of 12 months under review for tax refund, shall not be refunded per month but carried forward to next period to continue crediting the tax payable on domestic sales of goods, and processed refund of tax remaining after crediting at year end in one stroke.

According to the State Administration of Taxation, the standard of small-scale export-oriented enterprise shall be determined by the State Administration of Taxation of each province in reference to proper reality of each on a basis of the enterprise's domestic and export sales value in aggregate of a taxable year, ranging from RMB2 million to RMB5 million, for example, the standard of small-scale export-oriented enterprise in Guangdong province is below RMB3 million of domestic and export sales value in aggregate.

Q:Can the goods exported by small-scale taxpayer on their own, or on consignment, process export rebates?
A: The goods exported by small-scale taxpayer on their own or on consignment , shall continue to perform tax-free policy, without crediting or rebating its Input Tax. The goods purchased by export-oriented enterprise from small-scale taxpayer for exportation are permitted tax rebates, if the rate of export rebates is 5%, the rate of rebates will be at 5%; if the rate of export rebates is above 5%, the applicable rate is 6% in any case.

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