Announcement of the State Administration of Taxation on Promulgating the Administrative Measures for Value-Added Tax and Consumption Tax on Exported Goods and Services
Announcement of the State Administration of Taxation on Promulgating the Administrative Measures for Value-Added Tax and Consumption Tax on Exported Goods and Services
[Lexis China Comments]
According to the Announcement of the State Taxation Administration on Issuing the Administrative Measures for the Refund (Exemption) of Value-Added Tax and Consumption Tax on Export Business (Announcement of the State Taxation Administration [2026] No. 5), this document has been repealed.
Announcement of the State Administration of Taxation on Promulgating the Administrative Measures for Value-Added Tax and Consumption Tax on Exported Goods and Services
Announcement of State Administration of Taxation [2012] No. 24
June 14, 2012
The Administrative Measures for the Value Added Tax and Consumption Tax on Exported Goods and Services are enacted by the State Administration of Taxation to brush up and improve the administrative regulations on the value added tax and consumption tax on the exported goods and services for the purpose of facilitating the tax payers to fulfill the rebates (exemption) and relief of tax on exported goods and services, increase the quality of services, and to further regulate the administration. It is hereby promulgated.
Attachments:
1. Application Form for Export Rebates (Exemption) (Only Title Translated)
2. Application Form for Change in Export Rebates (Exemption) (Only Title Translated)
3. Application Form for Cancellation of Export Rebates (Exemption) (Only Title Translated)
4. Summary of Declarations for Exemption, Deduction or Rebates of Tax (Only Title Translated)
5. Summary of Declarations for Exemption, Deduction or Rebates of Tax and the attachment (Only Title Translated)
6. Table of Information for the Declaration of Exemption, Deduction or Rebate of Tax (Only Title Translated)
7. List of Declaration of Exemption, Deduction or Rebates of Tax on Exported Goods of Manufacturing Enterprises (Only Title Translated)
8. Declaration Form for Rebates of Consumption Tax on Exported Goods Not Self-produced by the Manufacturing Enterprises (Only Title Translated)
9. Declaration Form for Registration of Processing of Imported Materials by Manufacturing Enterprises (Only Title Translated)
10. Application Form for Change in the Registration of Processing of Imported Materials by Manufacturing Enterprises (Only Title Translated)
11. List of Declaration for Imported Materials for Processing by Manufacturing Enterprises (Only Title Translated)
12. Application Form for Deduction of Bonded Imported Materials from Exported Goods Processed with Imported Materials by Manufacturing Enterprises (Only Title Translated)
13. Application Form for Cancellation in the Registration Manual of Processing of Imported Materials Manual of Manufacturing Enterprises (Only Title Translated)
14. Application Form for Deduction of Domestic Tax-free Raw Materials from Exported Goods of Manufacturing Enterprises (Only Title Translated)
15. Overall Summary of Declaration for Tax Rebates of Foreign Trade Enterprises (Only Title Translated)
16. List and Declaration for Tax Rebates for Imports of Foreign Trade Enterprises (Only Title Translated)
17. List and Declaration for Tax Rebates for Exports of Foreign Trade Enterprises (Only Title Translated)
18. Declaration Form for Tax Rebates on Imported Goods for own use (Only Title Translated)
19. Declaration Form for Tax Rebates on Export of Used Equipment (Only Title Translated)
20. Table of Determined Depreciation of Export of Used Equipment (Only Title Translated)
21. Comparison of Goods and Labels for Tax Rebates (Exemption) (Only Title Translated)
22. List of Tax-free Exported Goods and Services (Only Title Translated)
23. Application Form for Permission to Purchase Duty-free Cigarettes for Export (Only Title Translated)
24. Certificate of Permission for Purchase of Duty-free Cigarettes for Export (Only Title Translated)
25. Application Form for Certificate of Tax Exemption on Exported Cigarettes (Only Title Translated)
26. Certificate of Tax Exemption on Exported Cigarettes (Only Title Translated)
27. Application Form for Verification and Cancellation of Tax Exemption on Exported Cigarettes (Only Title Translated)
28. Application Form for Certificate of Tax Exemption on Processing with Imported Materials (Only Title Translated)
29. Certificate of Tax Exemption on Processing with Imported Materials (Only Title Translated)
30. Application Form for Verification and Cancellation of Certificate of Tax Exemption for Exported Goods Processed with Imported Materials (Only Title Translated)
31. Certificate of Goods Export Agency (Only Title Translated)
32. Application Form for Certificate of Goods Export Agent (Only Title Translated)
33. Application Form for Certificate of Goods Import Agent (Only Title Translated)
34. Certificate of Supplementation of Tax (Not Exempted) on Returned Exported Goods (Only Title Translated)
35. Application Form for Certificate of Supplementation of Tax (Not Exempted) on Returned Exported Goods (Only Title Translated)
36. Application Form for Re-issuance of Goods Declaration for Exportation (Only Title Translated)
37. Application Form for Re-issuance of Paper for Verification of Export Earnings (Only Title Translated)
38. Batch Declaration for Imported Goods for Export Rebates (Only Title Translated)
39. Declaration Form for Certificate of Goods for Export to be Sold Domestically (Only Title Translated)
40. Notice of Award (Only Title Translated)
41. List of Goods without Tax Rebates for Awarded Projects (Only Title Translated)
42. Application Form for Re-issuance of Certificates Relating to Export Rebates (Only Title Translated)
43. Ports Designated for Export of Duty-free Cigarette (Only Title Translated)
44. List of repealed documents(Only Title Translated)
Administrative Measures for Value Added Tax and Consumption Tax on Exported Goods and Services
1. These Measures are enacted in accordance with the Law of the People's Republic of China on the Administration of Tax Collection, Implementing Rules for the Interim Regulations of the People's Republic of China on Value Added Tax, Tentative Regulations on Consumption Tax of the People's Republic of China and its implementing regulations, as well as the provisions of the Ministry of Finance and the State Administration of Taxation on the value added tax and consumption tax on exported goods and Services.
2. These Measures shall apply to the rebates (exemption) and exemption of value added tax (the "VAT") and consumption tax on export of goods, goods deemed to be exported goods, processing, repair and overhauling services provided in foreign countries (hereinafter, the ""Exported Goods and Services") of export enterprises and other organizations.
The scope of export enterprises and goods and service exports, applicable scope and calculation methods of the rebates (exemption) and exemption of tax shall be subject to the Circular of the Ministry of Finance and the State Administration of Taxation on the Policies on the Value Added Tax and Consumption Tax on Exported Goods (Cai Shui [2012] No. 39).
3. Application for export rebates (exemption)
(1) Export enterprises shall, within 30 days from the date of going through the filing and registration process of foreign traders or the date of entering into the first export agency agreement, complete the Application Form for Export Rebates (Exemption) (see Attachment 1), and provide the following materials to the competent tax authorities for the determination process.
A Filing and Registration Form of Foreign Trade Operators or Certificate of Approval of Foreign Investment Enterprises of People's Republic of China affixed with specific seal for filing and registration;
B Registration Certificate of Customs of the People's Republic of China for Customs Declaration of Exported Goods Consignors and Consignees;
C. Bank Account Opening Certificate;
D. Manufacturing enterprises that have not gone through the filing and registration but are carrying out export agency business and are able to provide the export agency agreement need not provide the materials stated in Item (1) and (2);
E. Other materials required by the competent tax authorities.
(2) Other organizations shall, prior to carrying out goods and service export business, complete the Application for Qualification for Export Rebates (Exemption), provide bank account opening permit and other materials required by competent tax authorities, and go through the application procedure of export rebates (exemption) at the competent tax authorities.
(3) For the goods and services exported by enterprises and other organizations prior to the application for export rebates (exemption), after approval of the application, the export enterprises and other organizations may, within the statutory tax rebate (exemption) declaration period, declare the rebate or exemption of VAT and the rebate or exemption of consumption tax.
(4) The export enterprises and other organizations shall, in the event of any change to the contents relating to the export rebates or exemption, complete the Application for Change of Export Rebates (Exemption) (See Attachment 2), and provide the relevant materials to file an application to the competent tax authorities for change of export rebates (exemption) within 30 days from the date the change occurs.
(5) Export enterprises and other organizations that need to cancel their tax registration shall complete the Application for Cancellation of Export Rebates (Exemption) (see Attachment 3), file the application with the competent tax authorities for the cancellation of export rebates (exemption), and then fulfill the formalities for cancellation of tax registration as stipulated by the law.
Export enterprises and other organizations shall, prior to the application for cancellation of export rebates (exemption), settle the arrears of export rebates (exemption). After the cancellation, the export enterprises and other organization shall not apply for export rebates (exemptions) again.
4. Declaration for exemption, deduction or rebate of tax on exported goods of manufacturing enterprises
(1) Declaration procedure and period
For the goods exported by the enterprises in the current month, the enterprises shall, within the declaration period for payment of value added tax in the following month, declare to the competent tax authorities for payment of VAT, exemption, deduction and rebates of tax and exemption of consumption tax.
The enterprises shall, within each VAT declaration period from the next month following the day of the declaration for goods export (subject to the day of export as stated on the declaration for goods export (applicable for export rebates), same below) to April 30 of the next year, collect all relevant certificates and file the application with the competent tax authorities for exemption, deduction or rebate of value added tax on exported goods and rebate of consumption tax. The enterprises shall not be allowed to file the application for such exemption, deduction or rebate if they are out of time.
(2) Declaration materials
A. The enterprises shall, upon making declaration to the competent tax authority for payment of VAT, in addition to the materials as required in the provisions on the declaration for payment of tax, provide the following materials:
a. The Summary of Declarations for Exemption, Deduction and Rebate of Tax (see Attachment 4) from the previous period confirmed by the competent tax authority;
b. Other materials required by the competent tax authority.
B. The enterprises shall, upon declaring for exemption, deduction and rebate of VAT at the competent tax authority, provide the following certificates and materials:
a. Summary of Declaration for Exemption, Deduction and Rebate of Tax and the attachment (see Attachment 5);
b. Table of Information for the Declaration of Exemption, Deduction or Rebate of Tax (see Attachment 6);
c. List of Declaration of Exemption, Deduction or Rebates of Tax on Exported Goods of Manufacturing Enterprises (see Attachment 7);
d. Official electronic data for declaration of tax rebate (exemption) on exported goods;
e. The following original certificates:
(1) Declaration of goods for export (specifically for export rebates, hereinafter shall mean this form if not stated otherwise) (the export enterprises in the bonded area may submit the recording list of the customs of the People's Republic of China for exported goods, hereinafter referred as the recording list for exported goods);
(2)Verification of export earnings (export rebate form, hereinafter shall mean this form if not stated otherwise) (for forward settlement of exchange, filing certificates for forward receipt of exchange are required, while the export enterprises in the bonded area shall submit the bank receipts. The enterprises in the area for pilot cross-border RMB settlement business, the area for pilot practicing paperless verification of export earnings for export rebates and the area for pilot reform of exchange control system for goods trading are not required to provide such materials. Similarly hereinafter);
(3)Export invoice;
(4) For goods exported by agent, the certificates for goods export agent issued by the competent tax authority governing the entrusted party and the photocopy of export agency agreement shall be provided as well;
(5) Other materials required by the competent tax authority.
C. For goods exported by manufacturing enterprises deemed as self-produced and the non-self-produced goods exported by manufacturing enterprises and fall under consumables in consumption tax (hereinafter, "taxable consumables"), the following materials shall also be provided:
a. Declaration for Rebates of Consumption Tax on Exported Goods Not Self-produced by the Manufacturing Enterprises (see Attachment 8);
b.
......
According to the Announcement of the State Taxation Administration on Issuing the Administrative Measures for the Refund (Exemption) of Value-Added Tax and Consumption Tax on Export Business (Announcement of the State Taxation Administration [2026] No. 5), this document has been repealed.
Announcement of the State Administration of Taxation on Promulgating the Administrative Measures for Value-Added Tax and Consumption Tax on Exported Goods and Services
Announcement of State Administration of Taxation [2012] No. 24
June 14, 2012
The Administrative Measures for the Value Added Tax and Consumption Tax on Exported Goods and Services are enacted by the State Administration of Taxation to brush up and improve the administrative regulations on the value added tax and consumption tax on the exported goods and services for the purpose of facilitating the tax payers to fulfill the rebates (exemption) and relief of tax on exported goods and services, increase the quality of services, and to further regulate the administration. It is hereby promulgated.
Attachments:
1. Application Form for Export Rebates (Exemption) (Only Title Translated)
2. Application Form for Change in Export Rebates (Exemption) (Only Title Translated)
3. Application Form for Cancellation of Export Rebates (Exemption) (Only Title Translated)
4. Summary of Declarations for Exemption, Deduction or Rebates of Tax (Only Title Translated)
5. Summary of Declarations for Exemption, Deduction or Rebates of Tax and the attachment (Only Title Translated)
6. Table of Information for the Declaration of Exemption, Deduction or Rebate of Tax (Only Title Translated)
7. List of Declaration of Exemption, Deduction or Rebates of Tax on Exported Goods of Manufacturing Enterprises (Only Title Translated)
8. Declaration Form for Rebates of Consumption Tax on Exported Goods Not Self-produced by the Manufacturing Enterprises (Only Title Translated)
9. Declaration Form for Registration of Processing of Imported Materials by Manufacturing Enterprises (Only Title Translated)
10. Application Form for Change in the Registration of Processing of Imported Materials by Manufacturing Enterprises (Only Title Translated)
11. List of Declaration for Imported Materials for Processing by Manufacturing Enterprises (Only Title Translated)
12. Application Form for Deduction of Bonded Imported Materials from Exported Goods Processed with Imported Materials by Manufacturing Enterprises (Only Title Translated)
13. Application Form for Cancellation in the Registration Manual of Processing of Imported Materials Manual of Manufacturing Enterprises (Only Title Translated)
14. Application Form for Deduction of Domestic Tax-free Raw Materials from Exported Goods of Manufacturing Enterprises (Only Title Translated)
15. Overall Summary of Declaration for Tax Rebates of Foreign Trade Enterprises (Only Title Translated)
16. List and Declaration for Tax Rebates for Imports of Foreign Trade Enterprises (Only Title Translated)
17. List and Declaration for Tax Rebates for Exports of Foreign Trade Enterprises (Only Title Translated)
18. Declaration Form for Tax Rebates on Imported Goods for own use (Only Title Translated)
19. Declaration Form for Tax Rebates on Export of Used Equipment (Only Title Translated)
20. Table of Determined Depreciation of Export of Used Equipment (Only Title Translated)
21. Comparison of Goods and Labels for Tax Rebates (Exemption) (Only Title Translated)
22. List of Tax-free Exported Goods and Services (Only Title Translated)
23. Application Form for Permission to Purchase Duty-free Cigarettes for Export (Only Title Translated)
24. Certificate of Permission for Purchase of Duty-free Cigarettes for Export (Only Title Translated)
25. Application Form for Certificate of Tax Exemption on Exported Cigarettes (Only Title Translated)
26. Certificate of Tax Exemption on Exported Cigarettes (Only Title Translated)
27. Application Form for Verification and Cancellation of Tax Exemption on Exported Cigarettes (Only Title Translated)
28. Application Form for Certificate of Tax Exemption on Processing with Imported Materials (Only Title Translated)
29. Certificate of Tax Exemption on Processing with Imported Materials (Only Title Translated)
30. Application Form for Verification and Cancellation of Certificate of Tax Exemption for Exported Goods Processed with Imported Materials (Only Title Translated)
31. Certificate of Goods Export Agency (Only Title Translated)
32. Application Form for Certificate of Goods Export Agent (Only Title Translated)
33. Application Form for Certificate of Goods Import Agent (Only Title Translated)
34. Certificate of Supplementation of Tax (Not Exempted) on Returned Exported Goods (Only Title Translated)
35. Application Form for Certificate of Supplementation of Tax (Not Exempted) on Returned Exported Goods (Only Title Translated)
36. Application Form for Re-issuance of Goods Declaration for Exportation (Only Title Translated)
37. Application Form for Re-issuance of Paper for Verification of Export Earnings (Only Title Translated)
38. Batch Declaration for Imported Goods for Export Rebates (Only Title Translated)
39. Declaration Form for Certificate of Goods for Export to be Sold Domestically (Only Title Translated)
40. Notice of Award (Only Title Translated)
41. List of Goods without Tax Rebates for Awarded Projects (Only Title Translated)
42. Application Form for Re-issuance of Certificates Relating to Export Rebates (Only Title Translated)
43. Ports Designated for Export of Duty-free Cigarette (Only Title Translated)
44. List of repealed documents(Only Title Translated)
Administrative Measures for Value Added Tax and Consumption Tax on Exported Goods and Services
1. These Measures are enacted in accordance with the Law of the People's Republic of China on the Administration of Tax Collection, Implementing Rules for the Interim Regulations of the People's Republic of China on Value Added Tax, Tentative Regulations on Consumption Tax of the People's Republic of China and its implementing regulations, as well as the provisions of the Ministry of Finance and the State Administration of Taxation on the value added tax and consumption tax on exported goods and Services.
2. These Measures shall apply to the rebates (exemption) and exemption of value added tax (the "VAT") and consumption tax on export of goods, goods deemed to be exported goods, processing, repair and overhauling services provided in foreign countries (hereinafter, the ""Exported Goods and Services") of export enterprises and other organizations.
The scope of export enterprises and goods and service exports, applicable scope and calculation methods of the rebates (exemption) and exemption of tax shall be subject to the Circular of the Ministry of Finance and the State Administration of Taxation on the Policies on the Value Added Tax and Consumption Tax on Exported Goods (Cai Shui [2012] No. 39).
3. Application for export rebates (exemption)
(1) Export enterprises shall, within 30 days from the date of going through the filing and registration process of foreign traders or the date of entering into the first export agency agreement, complete the Application Form for Export Rebates (Exemption) (see Attachment 1), and provide the following materials to the competent tax authorities for the determination process.
A Filing and Registration Form of Foreign Trade Operators or Certificate of Approval of Foreign Investment Enterprises of People's Republic of China affixed with specific seal for filing and registration;
B Registration Certificate of Customs of the People's Republic of China for Customs Declaration of Exported Goods Consignors and Consignees;
C. Bank Account Opening Certificate;
D. Manufacturing enterprises that have not gone through the filing and registration but are carrying out export agency business and are able to provide the export agency agreement need not provide the materials stated in Item (1) and (2);
E. Other materials required by the competent tax authorities.
(2) Other organizations shall, prior to carrying out goods and service export business, complete the Application for Qualification for Export Rebates (Exemption), provide bank account opening permit and other materials required by competent tax authorities, and go through the application procedure of export rebates (exemption) at the competent tax authorities.
(3) For the goods and services exported by enterprises and other organizations prior to the application for export rebates (exemption), after approval of the application, the export enterprises and other organizations may, within the statutory tax rebate (exemption) declaration period, declare the rebate or exemption of VAT and the rebate or exemption of consumption tax.
(4) The export enterprises and other organizations shall, in the event of any change to the contents relating to the export rebates or exemption, complete the Application for Change of Export Rebates (Exemption) (See Attachment 2), and provide the relevant materials to file an application to the competent tax authorities for change of export rebates (exemption) within 30 days from the date the change occurs.
(5) Export enterprises and other organizations that need to cancel their tax registration shall complete the Application for Cancellation of Export Rebates (Exemption) (see Attachment 3), file the application with the competent tax authorities for the cancellation of export rebates (exemption), and then fulfill the formalities for cancellation of tax registration as stipulated by the law.
Export enterprises and other organizations shall, prior to the application for cancellation of export rebates (exemption), settle the arrears of export rebates (exemption). After the cancellation, the export enterprises and other organization shall not apply for export rebates (exemptions) again.
4. Declaration for exemption, deduction or rebate of tax on exported goods of manufacturing enterprises
(1) Declaration procedure and period
For the goods exported by the enterprises in the current month, the enterprises shall, within the declaration period for payment of value added tax in the following month, declare to the competent tax authorities for payment of VAT, exemption, deduction and rebates of tax and exemption of consumption tax.
The enterprises shall, within each VAT declaration period from the next month following the day of the declaration for goods export (subject to the day of export as stated on the declaration for goods export (applicable for export rebates), same below) to April 30 of the next year, collect all relevant certificates and file the application with the competent tax authorities for exemption, deduction or rebate of value added tax on exported goods and rebate of consumption tax. The enterprises shall not be allowed to file the application for such exemption, deduction or rebate if they are out of time.
(2) Declaration materials
A. The enterprises shall, upon making declaration to the competent tax authority for payment of VAT, in addition to the materials as required in the provisions on the declaration for payment of tax, provide the following materials:
a. The Summary of Declarations for Exemption, Deduction and Rebate of Tax (see Attachment 4) from the previous period confirmed by the competent tax authority;
b. Other materials required by the competent tax authority.
B. The enterprises shall, upon declaring for exemption, deduction and rebate of VAT at the competent tax authority, provide the following certificates and materials:
a. Summary of Declaration for Exemption, Deduction and Rebate of Tax and the attachment (see Attachment 5);
b. Table of Information for the Declaration of Exemption, Deduction or Rebate of Tax (see Attachment 6);
c. List of Declaration of Exemption, Deduction or Rebates of Tax on Exported Goods of Manufacturing Enterprises (see Attachment 7);
d. Official electronic data for declaration of tax rebate (exemption) on exported goods;
e. The following original certificates:
(1) Declaration of goods for export (specifically for export rebates, hereinafter shall mean this form if not stated otherwise) (the export enterprises in the bonded area may submit the recording list of the customs of the People's Republic of China for exported goods, hereinafter referred as the recording list for exported goods);
(2)Verification of export earnings (export rebate form, hereinafter shall mean this form if not stated otherwise) (for forward settlement of exchange, filing certificates for forward receipt of exchange are required, while the export enterprises in the bonded area shall submit the bank receipts. The enterprises in the area for pilot cross-border RMB settlement business, the area for pilot practicing paperless verification of export earnings for export rebates and the area for pilot reform of exchange control system for goods trading are not required to provide such materials. Similarly hereinafter);
(3)Export invoice;
(4) For goods exported by agent, the certificates for goods export agent issued by the competent tax authority governing the entrusted party and the photocopy of export agency agreement shall be provided as well;
(5) Other materials required by the competent tax authority.
C. For goods exported by manufacturing enterprises deemed as self-produced and the non-self-produced goods exported by manufacturing enterprises and fall under consumables in consumption tax (hereinafter, "taxable consumables"), the following materials shall also be provided:
a. Declaration for Rebates of Consumption Tax on Exported Goods Not Self-produced by the Manufacturing Enterprises (see Attachment 8);
b.
......