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 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 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
January 30, 2026
To implement the policies on value-added tax and consumption tax applicable to exported goods and cross-border sales of services and intangible assets (hereinafter referred to as "export business"), further facilitate services, and standardize management, the State Taxation Administration has formulated the Administrative Measures for the Refund (Exemption) of Value-Added Tax and Consumption Tax on Export Business, which are hereby issued and shall come into force on January 1, 2026. The Announcement of the State Taxation Administration on Issuing the Administrative Measures for the Value-Added Tax and Consumption Tax on Exported Goods and Services ([2012] No. 24) and other relevant documents shall be repealed simultaneously.
The Announcement is hereby given.
Administrative Measures for the Refund (Exemption) of Value-Added Tax and Consumption Tax on Export Business
Chapter I General Provisions
Article 1 These Measures are formulated in accordance with the Value-Added Tax Law of the People's Republic of China and other relevant laws and regulations, as well as the policies of the Ministry of Finance and the State Taxation Administration on value-added tax (VAT) and consumption tax for export business.
Article 2 These Measures shall apply to matters related to the refund (exemption) of VAT and consumption tax for export business (hereinafter referred to as "export tax refund (exemption)").
Article 3 The specific scope of export business eligible for export tax refund (exemption) and the methods for tax refund (exemption) shall be implemented in accordance with the current policies on VAT and consumption tax for export business.
Chapter II Filing for Export Tax Refund (Exemption)
Article 4 Taxpayers shall apply to the competent tax authorities for filing for export tax refund (exemption) when making their first declaration for export tax refund (exemption) or applying for the issuance of a certificate for export tax refund (exemption).
Article 5 When filing for export tax refund (exemption), taxpayers shall truthfully submit the following materials to the competent tax authorities:
(1) Filing Form for Export Tax Refund (Exemption).
(2) Supporting documents listed in the List of Supporting Documents for Filing for Export Tax Refund (Exemption).
Article 6 Where the contents filled in the Filing Form for Export Tax Refund (Exemption) submitted by a taxpayer comply with the regulations and the supporting documents are complete, the competent tax authorities shall place the filing on record; where the foregoing requirements are not met, the competent tax authorities shall inform the taxpayer in a single instance.
Article 7 Where any change occurs to the export tax refund (exemption) filing information of a taxpayer, the taxpayer shall apply to the competent tax authorities for a filing modification within 30 days from the date of the change.
When applying for a modification, the taxpayer shall only fill in the changed information in the Filing Form for Export Tax Refund (Exemption); where there is any change to the supporting documents for filing, the updated supporting documents shall also be submitted.
Article 8 Where the method of VAT refund (exemption) applicable to the export business of a taxpayer changes from the tax exemption-credit-refund method to the tax exemption-refund method, or vice versa (hereinafter referred to as "change of VAT refund (exemption) method"), the taxpayer shall, except as provided in Article 9 of these Measures, settle the export tax refund (exemption) amounts before applying for the change. After applying for the change, the taxpayer shall not declare or handle export business under the previous method.
Article 9 Where the export business conducted by a taxpayer before applying for a change of the VAT refund (exemption) method falls under any of the following circumstances, the taxpayer may continue to declare and handle export tax refund (exemption) for the reported export business after the change without settling the export tax refund (exemption) amount before the change, provided that the taxpayer submit the Report on Export Business with Unsettled Tax Refund (Exemption) to the competent tax authorities:
(1) Where the vouchers for declaration of export tax refund (exemption), supporting documents for declaration, or foreign exchange collection materials have not been fully obtained, making it temporarily impossible to declare export tax refund (exemption).
(2) Where export tax refund (exemption) has been declared but the competent tax authorities are temporarily unable to complete the handling of export tax refund (exemption) due to tax inspections, export tax-related inquiries, or other reasons.
(3) Where the business operations have been conducted in accordance with the new business model within 30 days prior to the application for the change.
(4) Where errors in the filing of the VAT refund (exemption) method are discovered before the competent tax authorities grant initial approval of the export tax refund (exemption).
Article 10 Where a taxpayer applies for a change of the VAT refund (exemption) method and meets the provisions of Articles 8 and 9 of these Measures, the competent tax authorities shall handle the change for the taxpayer.
After a taxpayer changes the VAT refund (exemption) method, except for the export business mentioned in Items (1) and (2) of Article 9, which shall be declared and handled in accordance with the VAT refund (exemption) method applicable before the change, all other export business shall be declared and handled in accordance with the VAT refund (exemption) method applicable after the change.
Article 11 Where a taxpayer applies for a change in the competent tax authorities, the original competent tax authorities shall complete the export tax refund (exemption) matters already declared by the taxpayer before handling the filing change. For export tax refund (exemption) matters not yet declared, the taxpayer shall apply to the new competent tax authorities for handling.
Article 12 Where a taxpayer applies for deregistration of tax registration, the taxpayer shall first apply to the competent tax authorities for the withdrawal of the filing for export tax refund (exemption).
Article 13 Where a taxpayer applies for the withdrawal of the filing for export tax refund (exemption), the competent tax authorities shall handle the withdrawal after the taxpayer has settled the export tax refund (exemption) amount.
Article 14 Where a taxpayer meets any of the following conditions, the taxpayer shall submit the Confirmation Letter of Deemed Settlement of Export Tax Refund (Exemption) Amount. Upon confirmation by the competent tax authorities, the export tax refund (exemption) amount shall be deemed to have been settled:
(1) For export business that has not yet been declared, or has been declared but not yet completed, where tax exemption has been declared in accordance with the relevant provisions, or VAT has been declared and paid as deemed domestic sales.
(2) Where the filing for export tax refund (exemption) is withdrawn due to reasons such as merger, division, restructuring, or reorganization, and the relevant export tax refund (exemption) matters are declared to be undertaken by the successor enterprise, with the resolutions, articles of association, and approvals issued by the relevant authorities of the enterprises involved in the merger, division, restructuring, or reorganization provided.
Chapter III Declaration for Export Tax Refund (Exemption)
Article 15 A taxpayer shall declare export tax refund (exemption) to the competent tax authorities within the prescribed time limit. Where the tax exemption-credit-refund method applies, the taxpayer shall file declaration for export tax refund (exemption) after completing the VAT taxation declaration for the current period.
Article 16 When manufacturing enterprises declare VAT exemption, credit and refund, they shall submit the corresponding declaration materials based on the specific circumstances of the export business.
(1) For exported goods and services of repair and replacement, the declaration materials shall include:
i. Summary Table for Declaration of VAT Exemption, Credit and Refund.
ii. Detailed Table for Declaration of VAT Exemption, Credit and Refund for Exported Goods and Services of Repair and Replacement by Manufacturing Enterprises.
iii. Declaration vouchers, specifically:
(a) Export invoices or ordinary invoices;
(b) For self-operated customs declaration and export, submit the customs declaration form for exported goods (taxpayers in bonded zones may submit the filing list for outbound goods); and
(c) For customs declaration and export on an entrusted basis, submit the Certificate of Agency for Exported Goods.
iv. Materials required by the List of Supporting Documents for Declaration of Export Tax Refund (Exemption).
v. Other materials required by tax authorities at or above the city level.
(2) For cross-border sales of services (excluding outward services of repair and replacement) and intangible assets, the declaration materials shall include:
i. Summary Table for Declaration of VAT Exemption, Credit and Refund.
ii. For the provision of international transport services or space transport services, submit the Detailed Table for Declaration of VAT Exemption, Credit and Refund for International Transportation (Including Hong Kong, Macao, and Taiwan Transportation) and Space Transport. Among others, for international transport services provided by air with multiple carriers for different segments of journey, also submit the Detailed Table for Declaration of Clearing Bills for Revenue from International Air Transportation; for passenger services provided by railway transport, also submit the Detailed Statement of Settlement Correspondence for International Railway Passenger, Luggage and Parcel Transportation (Including Guangzhou-Shenzhen-Hong Kong Express Rail Link); and for freight services provided by railway transport, also submit the Detailed Table for International Railway Freight Transport or the Notification List of Clearing Funds listing the international intermodal transport revenue after enterprise clearing.
iii. For cross-border sales of services and intangible assets other than international transport services and space transport services, submit the Detailed Table for Declaration of VAT Exemption, Credit and Refund for Cross-Border Sales of Services and Intangible Assets and the Detailed List of Received Operating Revenue for Cross-Border Sales of Services and Intangible Assets.
iv. Declaration vouchers, specifically: export invoices or ordinary invoices.
v. Materials required by the List of Supporting Documents for Declaration of Export Tax Refund (Exemption).
vi. Other materials required by tax authorities at or above the city level.
Article 17 Manufacturing enterprises shall, in accordance with regulations, handle matters related to export tax refund (exemption) in connection with the filing and adjustment of the planned allocation rate, as well as the verification and write-off for the processing trade business.
(1) When declaring VAT exemption, credit and refund for exported goods under processing trade with supplied materials for the first time, manufacturing enterprises shall submit the Filing Form for Planned Allocation Rate of Processing Trade Enterprises and the first processing trade manual (or account book) to the competent tax authorities for filing the planned allocation rate.
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Announcement of the State Taxation Administration [2026] No. 5
January 30, 2026
To implement the policies on value-added tax and consumption tax applicable to exported goods and cross-border sales of services and intangible assets (hereinafter referred to as "export business"), further facilitate services, and standardize management, the State Taxation Administration has formulated the Administrative Measures for the Refund (Exemption) of Value-Added Tax and Consumption Tax on Export Business, which are hereby issued and shall come into force on January 1, 2026. The Announcement of the State Taxation Administration on Issuing the Administrative Measures for the Value-Added Tax and Consumption Tax on Exported Goods and Services ([2012] No. 24) and other relevant documents shall be repealed simultaneously.
The Announcement is hereby given.
Administrative Measures for the Refund (Exemption) of Value-Added Tax and Consumption Tax on Export Business
Chapter I General Provisions
Article 1 These Measures are formulated in accordance with the Value-Added Tax Law of the People's Republic of China and other relevant laws and regulations, as well as the policies of the Ministry of Finance and the State Taxation Administration on value-added tax (VAT) and consumption tax for export business.
Article 2 These Measures shall apply to matters related to the refund (exemption) of VAT and consumption tax for export business (hereinafter referred to as "export tax refund (exemption)").
Article 3 The specific scope of export business eligible for export tax refund (exemption) and the methods for tax refund (exemption) shall be implemented in accordance with the current policies on VAT and consumption tax for export business.
Chapter II Filing for Export Tax Refund (Exemption)
Article 4 Taxpayers shall apply to the competent tax authorities for filing for export tax refund (exemption) when making their first declaration for export tax refund (exemption) or applying for the issuance of a certificate for export tax refund (exemption).
Article 5 When filing for export tax refund (exemption), taxpayers shall truthfully submit the following materials to the competent tax authorities:
(1) Filing Form for Export Tax Refund (Exemption).
(2) Supporting documents listed in the List of Supporting Documents for Filing for Export Tax Refund (Exemption).
Article 6 Where the contents filled in the Filing Form for Export Tax Refund (Exemption) submitted by a taxpayer comply with the regulations and the supporting documents are complete, the competent tax authorities shall place the filing on record; where the foregoing requirements are not met, the competent tax authorities shall inform the taxpayer in a single instance.
Article 7 Where any change occurs to the export tax refund (exemption) filing information of a taxpayer, the taxpayer shall apply to the competent tax authorities for a filing modification within 30 days from the date of the change.
When applying for a modification, the taxpayer shall only fill in the changed information in the Filing Form for Export Tax Refund (Exemption); where there is any change to the supporting documents for filing, the updated supporting documents shall also be submitted.
Article 8 Where the method of VAT refund (exemption) applicable to the export business of a taxpayer changes from the tax exemption-credit-refund method to the tax exemption-refund method, or vice versa (hereinafter referred to as "change of VAT refund (exemption) method"), the taxpayer shall, except as provided in Article 9 of these Measures, settle the export tax refund (exemption) amounts before applying for the change. After applying for the change, the taxpayer shall not declare or handle export business under the previous method.
Article 9 Where the export business conducted by a taxpayer before applying for a change of the VAT refund (exemption) method falls under any of the following circumstances, the taxpayer may continue to declare and handle export tax refund (exemption) for the reported export business after the change without settling the export tax refund (exemption) amount before the change, provided that the taxpayer submit the Report on Export Business with Unsettled Tax Refund (Exemption) to the competent tax authorities:
(1) Where the vouchers for declaration of export tax refund (exemption), supporting documents for declaration, or foreign exchange collection materials have not been fully obtained, making it temporarily impossible to declare export tax refund (exemption).
(2) Where export tax refund (exemption) has been declared but the competent tax authorities are temporarily unable to complete the handling of export tax refund (exemption) due to tax inspections, export tax-related inquiries, or other reasons.
(3) Where the business operations have been conducted in accordance with the new business model within 30 days prior to the application for the change.
(4) Where errors in the filing of the VAT refund (exemption) method are discovered before the competent tax authorities grant initial approval of the export tax refund (exemption).
Article 10 Where a taxpayer applies for a change of the VAT refund (exemption) method and meets the provisions of Articles 8 and 9 of these Measures, the competent tax authorities shall handle the change for the taxpayer.
After a taxpayer changes the VAT refund (exemption) method, except for the export business mentioned in Items (1) and (2) of Article 9, which shall be declared and handled in accordance with the VAT refund (exemption) method applicable before the change, all other export business shall be declared and handled in accordance with the VAT refund (exemption) method applicable after the change.
Article 11 Where a taxpayer applies for a change in the competent tax authorities, the original competent tax authorities shall complete the export tax refund (exemption) matters already declared by the taxpayer before handling the filing change. For export tax refund (exemption) matters not yet declared, the taxpayer shall apply to the new competent tax authorities for handling.
Article 12 Where a taxpayer applies for deregistration of tax registration, the taxpayer shall first apply to the competent tax authorities for the withdrawal of the filing for export tax refund (exemption).
Article 13 Where a taxpayer applies for the withdrawal of the filing for export tax refund (exemption), the competent tax authorities shall handle the withdrawal after the taxpayer has settled the export tax refund (exemption) amount.
Article 14 Where a taxpayer meets any of the following conditions, the taxpayer shall submit the Confirmation Letter of Deemed Settlement of Export Tax Refund (Exemption) Amount. Upon confirmation by the competent tax authorities, the export tax refund (exemption) amount shall be deemed to have been settled:
(1) For export business that has not yet been declared, or has been declared but not yet completed, where tax exemption has been declared in accordance with the relevant provisions, or VAT has been declared and paid as deemed domestic sales.
(2) Where the filing for export tax refund (exemption) is withdrawn due to reasons such as merger, division, restructuring, or reorganization, and the relevant export tax refund (exemption) matters are declared to be undertaken by the successor enterprise, with the resolutions, articles of association, and approvals issued by the relevant authorities of the enterprises involved in the merger, division, restructuring, or reorganization provided.
Chapter III Declaration for Export Tax Refund (Exemption)
Article 15 A taxpayer shall declare export tax refund (exemption) to the competent tax authorities within the prescribed time limit. Where the tax exemption-credit-refund method applies, the taxpayer shall file declaration for export tax refund (exemption) after completing the VAT taxation declaration for the current period.
Article 16 When manufacturing enterprises declare VAT exemption, credit and refund, they shall submit the corresponding declaration materials based on the specific circumstances of the export business.
(1) For exported goods and services of repair and replacement, the declaration materials shall include:
i. Summary Table for Declaration of VAT Exemption, Credit and Refund.
ii. Detailed Table for Declaration of VAT Exemption, Credit and Refund for Exported Goods and Services of Repair and Replacement by Manufacturing Enterprises.
iii. Declaration vouchers, specifically:
(a) Export invoices or ordinary invoices;
(b) For self-operated customs declaration and export, submit the customs declaration form for exported goods (taxpayers in bonded zones may submit the filing list for outbound goods); and
(c) For customs declaration and export on an entrusted basis, submit the Certificate of Agency for Exported Goods.
iv. Materials required by the List of Supporting Documents for Declaration of Export Tax Refund (Exemption).
v. Other materials required by tax authorities at or above the city level.
(2) For cross-border sales of services (excluding outward services of repair and replacement) and intangible assets, the declaration materials shall include:
i. Summary Table for Declaration of VAT Exemption, Credit and Refund.
ii. For the provision of international transport services or space transport services, submit the Detailed Table for Declaration of VAT Exemption, Credit and Refund for International Transportation (Including Hong Kong, Macao, and Taiwan Transportation) and Space Transport. Among others, for international transport services provided by air with multiple carriers for different segments of journey, also submit the Detailed Table for Declaration of Clearing Bills for Revenue from International Air Transportation; for passenger services provided by railway transport, also submit the Detailed Statement of Settlement Correspondence for International Railway Passenger, Luggage and Parcel Transportation (Including Guangzhou-Shenzhen-Hong Kong Express Rail Link); and for freight services provided by railway transport, also submit the Detailed Table for International Railway Freight Transport or the Notification List of Clearing Funds listing the international intermodal transport revenue after enterprise clearing.
iii. For cross-border sales of services and intangible assets other than international transport services and space transport services, submit the Detailed Table for Declaration of VAT Exemption, Credit and Refund for Cross-Border Sales of Services and Intangible Assets and the Detailed List of Received Operating Revenue for Cross-Border Sales of Services and Intangible Assets.
iv. Declaration vouchers, specifically: export invoices or ordinary invoices.
v. Materials required by the List of Supporting Documents for Declaration of Export Tax Refund (Exemption).
vi. Other materials required by tax authorities at or above the city level.
Article 17 Manufacturing enterprises shall, in accordance with regulations, handle matters related to export tax refund (exemption) in connection with the filing and adjustment of the planned allocation rate, as well as the verification and write-off for the processing trade business.
(1) When declaring VAT exemption, credit and refund for exported goods under processing trade with supplied materials for the first time, manufacturing enterprises shall submit the Filing Form for Planned Allocation Rate of Processing Trade Enterprises and the first processing trade manual (or account book) to the competent tax authorities for filing the planned allocation rate.
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