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For most exported services the refund rate mirrors the applicable vat rate. This article details the principles of export tax rebate calculation, analyzes the impact of the 2025 vat reform on tax rebates, lists rebate formulas for common business scenarios, and provides 5 key evaluation points for choosing a professional agency service. This article systematically analyzes the latest operational process of export tax rebates for equipment in 2025, from the authentication of vat invoices to the verification of customs documents.
These measures ensured a timely and accurate export refund for enterprises and relieve their cash flow burden, supporting a sustained, stable and healthy development of foreign trade. The export vat refund rates are between 0 percent and 17 percent, and where the refund rate is at 17 percent, there is a full recovery of the input vat. According to chinese law, the amount of tax refund = fob value of exported goods x exchange rate x tax refund rate
That here is the fob value as the base and the tax rebate rate is multiplied.
The recoverable amount is determined by the applicable export vat refund rate, which ranges from 0 per cent to 13 per cent The refund rate is, in turn, based on the assigned commodity category of the exported good in question. This guide walks you through how the refund system actually works, what documents must match, how long it takes, and why virtual companies don’t qualify If you’re planning to export from china, read this before building your pricing model.
The taxpayer needs to submit the application for export rebates within 90 days of the export declaration Generally speaking, vat on export is exempt in china, and if indirect taxes are imposed on exporters, they are eligible for a tax rebate Indeed, most exported goods are subject to this relief, yet, in some categories the amount of refunded tax would be less than the amount of tax paid. Export declarations, special vat invoices and other documents are required
Including international transportation services, aerospace transportation services, etc
The refund is based on the export vat refund rate of the exported goods, which is determined by the customs commodity code
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