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

Photo: Goods for export
Photo: Goods for export

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

A: 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.

(The HKTDC provides one-on-one China Business Advisory Service free of charge to assist companies in resolving problems encountered when doing business in China. For enquiries and appointments, please call (852) 1830 668 or register online.)

Content provided by Picture: HKTDC Research