About HKTDC | Media Room | Contact HKTDC | Wish List Wish List () | My HKTDC |
繁體 简体
Save As PDF Print this page
Qzone

Enquiry: How Do Chinese Production Enterprises with No Import-Export Right Apply for Export VAT Rebate?

Photo: Goods for export
Photo: Goods for export

Chinese production enterprises with no import-export right can commission a foreign trade enterprise to handle export for them. In applying for export VAT rebate (exemption), the following documents must be submitted:

1. Certificate of Goods Exported on a Commission Basis: the commissioned party will issue a Certificate of Goods Exported on a Commission Basis which, upon endorsement by the tax department responsible for handling tax rebates, should be handed to the commissioning party;

2. Certificate of Goods Exported on a Commission Basis (Export VAT Rebate Stub) of the exports handled by the commissioned party: the commissioning party must furnish photocopy of the Certificate of Goods Exported on a Commission Basis (Export VAT Rebate Stub) when it makes customs declaration for the commissioned export goods together with other goods;

3. Export Receipt Cancellation Form (for Export VAT Rebate): if it is stated in the export commission agreement that the commissioned party is responsible for receiving the foreign exchange concerned, the commissioning party must provide a copy of the Export Receipt Cancellation Form (for Export VAT Rebate) to the commissioned party. If the commissioned party sells the commissioned export goods to a foreign company together with other goods, the commissioning party must present a photocopy of the Export Receipt Cancellation Form (for Export VAT Rebate);

4. Copy of the Export Commission Agreement;

5. Sales accounts.

Content provided by Picture: HKTDC Research