?Tax Refund?Refers to the refund of VAT and consumption tax paid during domestic production and circulation of goods declared for export in China according to tax laws. Export tax refund enterprises are generally divided into non-production pure?Foreign trade?Enterprises and production-processing foreign trade enterprises. Of course, enterprises belonging to these two categories cannot obtain export tax refunds without meeting any specific conditions.

Conditions that export tax refund companies must meet to obtain export tax refund:

The export tax refund enterprise must possess general VAT taxpayer status.

After a series of?Import/export?Procedures, obtain import and export rights.

Complete export tax refund certification procedures and export tax refund declaration.

The goods exported by the enterprise must be within the scope of export goods and eligible for VAT export tax refund.

The export tax refund enterprise must issue VAT input tax special invoices certified by the tax authority for export goods.

Foreign trade enterprises must complete foreign exchange recovery before applying for export tax refund. Even if foreign exchange recovery is not completed, for deemed?Forex Settlement?In cases where foreign exchange is not received within the specified period, but the taxpayer holds the Export Goods Foreign Exchange Receipt Status Form and its supporting documents, it may be recognized as received foreign exchange due to reasons listed in the List of Recognized Foreign Exchange Receipt Reasons and Supporting Documents.

If the final date for all foreign currency receipts stipulated in the export contract has passed the tax exemption period, foreign currency receipts must be completed before the contractually agreed receipt date. For cases that neither qualify as deemed foreign exchange receipts nor can provide physical evidence of foreign currency receipt, and fail to complete foreign currency receipt before declaration or within the contract period; tax refunds will not be processed and will only be treated as VAT exemption.

Even if export tax rebate services are declared, they must undergo review by tax authorities. If the review fails, tax exemption will not be granted.

Account reconciliation must be completed before applying for export tax rebates.

Even if an export enterprise has completed export tax rebate application procedures and meets the above conditions, if it is a foreign trade enterprise applying for export tax rebates for the first time, the tax bureau will conduct an on-site audit.

What exactly does the tax bureau verify?

Check whether your actual business address is correct and matches your business license.

Is there a company nameplate at the entrance?

Do the company employees and business location match the actual situation and operational capacity?

Review your companys operational bills such as rent, water, and electricity.

The companys legal representative/employees should understand the business scope, sales model, billing sources, approximate annual turnover, basic employee information (e.g., whether social insurance is paid), and basic information about production equipment for manufacturing enterprises.

Review tax rebate documents to ensure they are logical, transactions are genuine, and operations are financially and tax compliant.