China’s export tax rebate policy is designed to support foreign trade businesses by reducing tax burdens and improving international competitiveness.

Here’s a simplified overview of the export tax rebate process:

After export customs declaration, companies submit the required rebate declaration documents to customs for approval.

Once the goods are released and exported, the company applies to the tax authority for tax verification and rebate processing.

After approval, the tax rebate will be transferred to the company’s designated bank account.

However, applying for export tax rebates also requires strict compliance. Companies must prepare complete documentation, including:
• Export sales contracts
• Foreign exchange collection records
• Customs declaration documents
• Other related tax and compliance certificates

Understanding the policy requirements in advance can help businesses avoid rebate failures, tax deductions, or compliance risks.

Export tax rebates play an important role in encouraging foreign trade growth and improving export competitiveness for businesses worldwide.