Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for Tax Refund (Exemption) for Exported Goods (For Trial Implementation)
Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for Tax Refund (Exemption) for Exported Goods (For Trial Implementation)
[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Tax on Export Business (Announcement of the State Taxation Administration [2026] No. 5), this document has been repealed.
Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for Tax Refund (Exemption) for Exported Goods (For Trial Implementation)
Guo Shui Fa [2005] No.51
March 16, 2005
The State Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and the cities specifically designated in State plan and all the institutions within the Administration:
With a view to regulating the administration of tax refund (exemption) for export goods, the State Administration of Taxation has formulated the Administrative Measures for Tax Refund (Exemption) for Exported Goods (For Trial Implementation) in accordance with the Law of the People's Republic of China on the Administration of Tax Levying , the Implementing Rules of the Law of the People's Republic of China on the Administration of Tax Levying, the Interim Regulations of the People's Republic of China on Value-added Tax, the Interim Regulations of the People's Republic of China on Consumption Tax and other provisions of the State on the tax refund (exemption) for export goods, which are hereby printed and distributed and shall be strictly implemented:
Administrative Measures for Tax Refund (Exemption) for Exported Goods (For Trial Implementation)
Chapter I General Provisions
Article 1 These Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Levying , the Implementing Rules of the Law of the People's Republic of China on the Administration of Tax Levying, the Interim Regulations of the People's Republic of China on Value-added Tax, the Interim Regulations of the People's Republic of China on Consumption Tax and other provisions of the State on the tax refund (exemption) for export goods, for the purpose of regulating the administration of tax refund (exemption) for export goods.
Article 2 Unless otherwise provided by law, for the goods as exported either directly by an exporter or via an export agency, the exporter may, after the export declaration and the conclusion of financial settlement for sales, file a report to the competent State Taxation Bureau (hereinafter referred to as "the tax authorities") for the approval of refund or exemption of value-added tax (VAT) or consumption tax on the strength of the relevant certificates.
For the purpose of these Measures, the term "exporters" shall include foreign trade operators, manufacturing enterprises without the qualification to engage in export that retain export agency for their export and the special enterprises and personnel of tax refund (exemption).
The abovementioned term "foreign trade operators" shall mean legal persons, other organizations or individuals that have gone through the formalities concerning the registration with the industry and commerce authorities or other formalities concerning professional practice and have been granted with the qualification to engage in foreign trade by the Ministry of Commerce or an institution authorized by the Ministry of Commerce. In particular, the term "individuals" (including foreign nationals) shall mean individuals who have been registered to establish and operate individually-owned businesses, individually-owned sole-proprietary enterprises or partnership enterprises.
The term "special businesses and personnel entitled to tax refund (exemption)" shall mean the businesses and personnel that may apply for the tax refund (exemption) for export goods in accordance with the relevant provisions of the State.
Article 3 The scope of tax refund (exemption) for export goods, the tax refund rate and the measures of tax refund (exemption) shall be governed by the relevant provisions of the State.
Article 4 The tax authorities shall, in accordance with the procedure for tax refund (exemption) for export goods as is necessary for work, establish such corresponding posts as the designation administration of tax refund (exemption) for export goods, the acceptance of declaration, the preliminary examination, review, investigation, examination and approval, withdrawal from and adjustment of the State treasury and the post responsibility system as well. Where it is necessary for one employee to hold more than one concurrent posts due to shortage of personnel, the arrangement of personnel shall be subject to the post supervision and restriction mechanism.
Chapter II The Administration of the Designation of Tax Refund (Exemption) for Export goods
Article 5 Where a foreign trade operator has gone through the registration formalities concerning archival filing in accordance with the Foreign Trade Law of the People's Republic of China and the Measures of the Ministry of Commerce for the Registration of Foreign Trade Operators for Archival Filing, a manufacturing enterprise that does not have the qualification to engage in foreign trade and therefore entrusts a foreign trade agency with the export of the products that are produced by such enterprise (including those products that are deemed as produced by such enterprise; hereinafter the same) shall, within 30 days as of the date of the registration for archival filing or the conclusion of the contact of entrusted export, on the strength of the required documents and materials, fill in the Designation Form of Tax Refund (Exemption) for Export Goods and complete the designation formalities with competent local 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.
Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for Tax Refund (Exemption) for Exported Goods (For Trial Implementation)
Guo Shui Fa [2005] No.51
March 16, 2005
The State Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and the cities specifically designated in State plan and all the institutions within the Administration:
With a view to regulating the administration of tax refund (exemption) for export goods, the State Administration of Taxation has formulated the Administrative Measures for Tax Refund (Exemption) for Exported Goods (For Trial Implementation) in accordance with the Law of the People's Republic of China on the Administration of Tax Levying , the Implementing Rules of the Law of the People's Republic of China on the Administration of Tax Levying, the Interim Regulations of the People's Republic of China on Value-added Tax, the Interim Regulations of the People's Republic of China on Consumption Tax and other provisions of the State on the tax refund (exemption) for export goods, which are hereby printed and distributed and shall be strictly implemented:
Administrative Measures for Tax Refund (Exemption) for Exported Goods (For Trial Implementation)
Chapter I General Provisions
Article 1 These Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Levying , the Implementing Rules of the Law of the People's Republic of China on the Administration of Tax Levying, the Interim Regulations of the People's Republic of China on Value-added Tax, the Interim Regulations of the People's Republic of China on Consumption Tax and other provisions of the State on the tax refund (exemption) for export goods, for the purpose of regulating the administration of tax refund (exemption) for export goods.
Article 2 Unless otherwise provided by law, for the goods as exported either directly by an exporter or via an export agency, the exporter may, after the export declaration and the conclusion of financial settlement for sales, file a report to the competent State Taxation Bureau (hereinafter referred to as "the tax authorities") for the approval of refund or exemption of value-added tax (VAT) or consumption tax on the strength of the relevant certificates.
For the purpose of these Measures, the term "exporters" shall include foreign trade operators, manufacturing enterprises without the qualification to engage in export that retain export agency for their export and the special enterprises and personnel of tax refund (exemption).
The abovementioned term "foreign trade operators" shall mean legal persons, other organizations or individuals that have gone through the formalities concerning the registration with the industry and commerce authorities or other formalities concerning professional practice and have been granted with the qualification to engage in foreign trade by the Ministry of Commerce or an institution authorized by the Ministry of Commerce. In particular, the term "individuals" (including foreign nationals) shall mean individuals who have been registered to establish and operate individually-owned businesses, individually-owned sole-proprietary enterprises or partnership enterprises.
The term "special businesses and personnel entitled to tax refund (exemption)" shall mean the businesses and personnel that may apply for the tax refund (exemption) for export goods in accordance with the relevant provisions of the State.
Article 3 The scope of tax refund (exemption) for export goods, the tax refund rate and the measures of tax refund (exemption) shall be governed by the relevant provisions of the State.
Article 4 The tax authorities shall, in accordance with the procedure for tax refund (exemption) for export goods as is necessary for work, establish such corresponding posts as the designation administration of tax refund (exemption) for export goods, the acceptance of declaration, the preliminary examination, review, investigation, examination and approval, withdrawal from and adjustment of the State treasury and the post responsibility system as well. Where it is necessary for one employee to hold more than one concurrent posts due to shortage of personnel, the arrangement of personnel shall be subject to the post supervision and restriction mechanism.
Chapter II The Administration of the Designation of Tax Refund (Exemption) for Export goods
Article 5 Where a foreign trade operator has gone through the registration formalities concerning archival filing in accordance with the Foreign Trade Law of the People's Republic of China and the Measures of the Ministry of Commerce for the Registration of Foreign Trade Operators for Archival Filing, a manufacturing enterprise that does not have the qualification to engage in foreign trade and therefore entrusts a foreign trade agency with the export of the products that are produced by such enterprise (including those products that are deemed as produced by such enterprise; hereinafter the same) shall, within 30 days as of the date of the registration for archival filing or the conclusion of the contact of entrusted export, on the strength of the required documents and materials, fill in the Designation Form of Tax Refund (Exemption) for Export Goods and complete the designation formalities with competent local tax authorities.
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