Announcement of the State Administration of Taxation on Issues Concerning the Administrative Measures for Value-added Tax and Consumption Tax on Export Goods and Labor Services
Announcement of the State Administration of Taxation on Issues Concerning the Administrative Measures for Value-added Tax and Consumption Tax on Export Goods and Labor 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Tax on Export Business (Announcement of the State Taxation Administration [2026] No. 5), this document has been repealed.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 Issues Concerning the Administrative Measures for Value-added Tax and Consumption Tax on Export Goods and Labor Services
Announcement of the State Administration of Taxation [2013] No.12
March 13, 2013
In order to accurately implement tax policies for export goods and labor services, and further standardize administration, the State Administration of Taxation (SAT) elaborates and improves relevant terms of Administrative Measures for Value-added Tax and Consumption Tax on Export Goods and Labor Services (Announcement of the State Administration of Taxation [2012] No. 24, hereinafter referred to as the "Administrative Measures"), which are hereby announced as follows:
I. Recognition of qualification for export tax rebate (exemption)
1. Export enterprises or other units shall provide electronic data Application Form of Recognition of Qualification for Export Tax Rebate (Exemption) apart from data specified by Administrative Measures when applying for recognition of qualification for export tax rebate (exemption).
2. Export enterprises or other units that apply for change of tax rebate (exemption) method shall declare tax rebate (exemption) according to the changed tax rebate (exemption) method from the month after competent tax authorities approve the change. Enterprises shall declare tax rebate (exemption) according to the tax rebate (exemption) method before change for all export goods before the change is approved, and shall not declare tax rebate (exemption) for export goods before change after the change.
Enterprises that have implemented tax exemption or rebate method can apply to competent tax authorities for Certificate of Domestic Sales of Commodities Originally Produced for Export for export goods that have been included in inventory account without tax exemption or rebate declared in the value-added tax declaration period in the month after the change is approved.
Enterprises that have implemented tax exemption, credit or rebate method shall fill the "current refundable tax" in Summary Statement of Tax Exemption, Credit or Rebate Declaration in the month when change is approved in the column of "refundable tax in exemption, credit or rebate" in Tax Return of VAT in the month after change is approved.
For tax rebate (exemption) enterprises have declared as per tax rebate (exemption) method before change but haven't reviewed before the change is approved, competent tax authorities separately review, examine and approve with the original tax rebate (exemption) method. For enterprises that have implemented tax exemption, credit or rebate method, competent tax authorities shall examine and approve tax rebate (exemption) all at once after reviewing tax rebate (exemption) that has been declared with tax exemption, credit or rebate method according to provisions.
Where tax rebate (exemption) method has been changed into tax exemption or rebate from tax exemption, credit or rebate, VAT special invoice that has been accredited or the obtained covering warrant dedicated to customs value-added tax on imports before change is approved shall not be used as original vouchers for declaring tax exemption or rebate by export enterprises or other units.
3. Where export enterprises apply for cancelling qualification of export tax rebate (exemption) without cancelling tax registration, transact according to relevant provisions of Item 5 of Article 3 of Administrative Measures.
II. Export tax rebate (exemption) declaration
1. Export enterprises or other units shall use export tax rebate declaration system to declare tax rebate (exemption), tax exemption for export goods and labor services, and apply for issuance of relevant certificates. Electronic data that Administrative Measures and this announcement require export enterprises or other units to submit shall be generated and submitted through export tax rebate declaration system. Before information of export tax rebate declaration system is generated, and submission function is upgraded, paper data can be temporarily submitted for electronic data that needs to be submitted.
Export tax rebate declaration system can be downloaded from the website of SAT or provided by competent tax authorities for free.
2. Export enterprises or other units shall first pre-declare tax rebate (exemption) through remote pre-declaration service provided by tax authorities, and formally declare after entry errors are eliminated. In case tax authorities can not provide remote pre-declaration service, enterprises can pre-declare at competent tax authorities.
For export goods and labor services of export enterprises or other units with incomplete electronic information about tax rebate (exemption) vouchers, formal tax rebate (exemption) declaration can be conducted, but tax rebate (exemption) can not be transacted before tax authorities review the electronic information according to provisions.
3. During declaration date and export date on goods declaration for exportation, if customs adjusts commodity code to make the commodity code on goods declaration for exportation inconsistent with the adjusted commodity code, export enterprises or other units shall declare tax rebate (exemption) according to the commodity code specified in goods declaration for exportation, and submit Corresponding Table for Adjustment of Customs Export Commodity Code, Name and Tax Rebate Rate (Appendix 1) and electronic data.
4. Original vouchers that export enterprises or other units must provide in formal tax rebate (exemption) declaration shall be bound according to the declaration order specified in detailed declaration form.
5. For goods subject to export declaration after May 1, 2013 (subject to export date on goods declaration for exportation), apart from the provisions of the following terms, at least one of the first measurement unit and the second measurement unit in goods declaration for exportation provided by export enterprises or other units for declaration of export tax rebate (exemption) and measurement unit declared by export enterprises shall accord with the measurement unit of matching VAT special invoice, and the commodity names of the above-mentioned goods declaration for exportation and VAT special invoice shall be consistent, otherwise export tax rebate (exemption) shall not be declared.
If many parts of the same goods need to be collectively declared with the same commodity name, enterprises shall report the relevance of different commodity names of goods declaration for exportation and VAT special invoice, and standard for conversion of different measurement units to competent tax authorities in writing, and can declare tax rebate (exemption) after confirmation of the competent tax authorities.
6. Where the commissioned party conducts collective export declaration for goods exported by many enterprises, the commissioning party can provide the photocopy of this goods declaration for exportation to declare export tax rebate (exemption).
7. For goods exported and sold according to accounting provisions by export enterprises or other units, value-added tax declaration must be conducted in the next month after selling. Manufacturing enterprises also need to transact relevant declaration of tax exemption, credit or rebate, and declaration of consumption tax exemption (for consumption tax dutiable goods). Provisions of Item 1, Paragraph 1 of Article 4 and 5 of Administrative Measures in conflict with this shall be suspended.
"Overdue" in Item 1, paragraph 2 of Article 4 and 5 of Administrative Measures means exceeding the deadline of the last value-added tax declaration period before April 30 of the following year.
8. Tax exemption, credit or rebate method is used for goods applicable to value-added tax rebate (exemption) policy of enterprises in integrated circuit design, software design and animation design, and other high-tech enterprises as common taxpayers of value-added tax, and export tax rebate (exemption) is declared according to relevant provisions of Article 4 of Administrative Measures and this announcement.
9. When manufacturing enterprises declare tax exemption, credit or rebate, if FOB in the submitted Detailed Statement of Tax Exemption, Credit or Rebate Declaration for Export Goods of Manufacturing Enterprises is inconsistent with that in corresponding goods declaration for exportation, they shall fill in Explanatory Table of Reasons for FOB Difference of Export Goods (Appendix 2) and electronic data as required by competent tax authorities.
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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 Issues Concerning the Administrative Measures for Value-added Tax and Consumption Tax on Export Goods and Labor Services
Announcement of the State Administration of Taxation [2013] No.12
March 13, 2013
In order to accurately implement tax policies for export goods and labor services, and further standardize administration, the State Administration of Taxation (SAT) elaborates and improves relevant terms of Administrative Measures for Value-added Tax and Consumption Tax on Export Goods and Labor Services (Announcement of the State Administration of Taxation [2012] No. 24, hereinafter referred to as the "Administrative Measures"), which are hereby announced as follows:
I. Recognition of qualification for export tax rebate (exemption)
1. Export enterprises or other units shall provide electronic data Application Form of Recognition of Qualification for Export Tax Rebate (Exemption) apart from data specified by Administrative Measures when applying for recognition of qualification for export tax rebate (exemption).
2. Export enterprises or other units that apply for change of tax rebate (exemption) method shall declare tax rebate (exemption) according to the changed tax rebate (exemption) method from the month after competent tax authorities approve the change. Enterprises shall declare tax rebate (exemption) according to the tax rebate (exemption) method before change for all export goods before the change is approved, and shall not declare tax rebate (exemption) for export goods before change after the change.
Enterprises that have implemented tax exemption or rebate method can apply to competent tax authorities for Certificate of Domestic Sales of Commodities Originally Produced for Export for export goods that have been included in inventory account without tax exemption or rebate declared in the value-added tax declaration period in the month after the change is approved.
Enterprises that have implemented tax exemption, credit or rebate method shall fill the "current refundable tax" in Summary Statement of Tax Exemption, Credit or Rebate Declaration in the month when change is approved in the column of "refundable tax in exemption, credit or rebate" in Tax Return of VAT in the month after change is approved.
For tax rebate (exemption) enterprises have declared as per tax rebate (exemption) method before change but haven't reviewed before the change is approved, competent tax authorities separately review, examine and approve with the original tax rebate (exemption) method. For enterprises that have implemented tax exemption, credit or rebate method, competent tax authorities shall examine and approve tax rebate (exemption) all at once after reviewing tax rebate (exemption) that has been declared with tax exemption, credit or rebate method according to provisions.
Where tax rebate (exemption) method has been changed into tax exemption or rebate from tax exemption, credit or rebate, VAT special invoice that has been accredited or the obtained covering warrant dedicated to customs value-added tax on imports before change is approved shall not be used as original vouchers for declaring tax exemption or rebate by export enterprises or other units.
3. Where export enterprises apply for cancelling qualification of export tax rebate (exemption) without cancelling tax registration, transact according to relevant provisions of Item 5 of Article 3 of Administrative Measures.
II. Export tax rebate (exemption) declaration
1. Export enterprises or other units shall use export tax rebate declaration system to declare tax rebate (exemption), tax exemption for export goods and labor services, and apply for issuance of relevant certificates. Electronic data that Administrative Measures and this announcement require export enterprises or other units to submit shall be generated and submitted through export tax rebate declaration system. Before information of export tax rebate declaration system is generated, and submission function is upgraded, paper data can be temporarily submitted for electronic data that needs to be submitted.
Export tax rebate declaration system can be downloaded from the website of SAT or provided by competent tax authorities for free.
2. Export enterprises or other units shall first pre-declare tax rebate (exemption) through remote pre-declaration service provided by tax authorities, and formally declare after entry errors are eliminated. In case tax authorities can not provide remote pre-declaration service, enterprises can pre-declare at competent tax authorities.
For export goods and labor services of export enterprises or other units with incomplete electronic information about tax rebate (exemption) vouchers, formal tax rebate (exemption) declaration can be conducted, but tax rebate (exemption) can not be transacted before tax authorities review the electronic information according to provisions.
3. During declaration date and export date on goods declaration for exportation, if customs adjusts commodity code to make the commodity code on goods declaration for exportation inconsistent with the adjusted commodity code, export enterprises or other units shall declare tax rebate (exemption) according to the commodity code specified in goods declaration for exportation, and submit Corresponding Table for Adjustment of Customs Export Commodity Code, Name and Tax Rebate Rate (Appendix 1) and electronic data.
4. Original vouchers that export enterprises or other units must provide in formal tax rebate (exemption) declaration shall be bound according to the declaration order specified in detailed declaration form.
5. For goods subject to export declaration after May 1, 2013 (subject to export date on goods declaration for exportation), apart from the provisions of the following terms, at least one of the first measurement unit and the second measurement unit in goods declaration for exportation provided by export enterprises or other units for declaration of export tax rebate (exemption) and measurement unit declared by export enterprises shall accord with the measurement unit of matching VAT special invoice, and the commodity names of the above-mentioned goods declaration for exportation and VAT special invoice shall be consistent, otherwise export tax rebate (exemption) shall not be declared.
If many parts of the same goods need to be collectively declared with the same commodity name, enterprises shall report the relevance of different commodity names of goods declaration for exportation and VAT special invoice, and standard for conversion of different measurement units to competent tax authorities in writing, and can declare tax rebate (exemption) after confirmation of the competent tax authorities.
6. Where the commissioned party conducts collective export declaration for goods exported by many enterprises, the commissioning party can provide the photocopy of this goods declaration for exportation to declare export tax rebate (exemption).
7. For goods exported and sold according to accounting provisions by export enterprises or other units, value-added tax declaration must be conducted in the next month after selling. Manufacturing enterprises also need to transact relevant declaration of tax exemption, credit or rebate, and declaration of consumption tax exemption (for consumption tax dutiable goods). Provisions of Item 1, Paragraph 1 of Article 4 and 5 of Administrative Measures in conflict with this shall be suspended.
"Overdue" in Item 1, paragraph 2 of Article 4 and 5 of Administrative Measures means exceeding the deadline of the last value-added tax declaration period before April 30 of the following year.
8. Tax exemption, credit or rebate method is used for goods applicable to value-added tax rebate (exemption) policy of enterprises in integrated circuit design, software design and animation design, and other high-tech enterprises as common taxpayers of value-added tax, and export tax rebate (exemption) is declared according to relevant provisions of Article 4 of Administrative Measures and this announcement.
9. When manufacturing enterprises declare tax exemption, credit or rebate, if FOB in the submitted Detailed Statement of Tax Exemption, Credit or Rebate Declaration for Export Goods of Manufacturing Enterprises is inconsistent with that in corresponding goods declaration for exportation, they shall fill in Explanatory Table of Reasons for FOB Difference of Export Goods (Appendix 2) and electronic data as required by competent tax authorities.
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