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1、1 An Introduction to VAT Export Refund Rules in China 中国出口退税简介 The VAT paid for the purchase of export goods in the Chinese market, or for purchases used in the manufacture of export goods, can be refunded in whole or in part, given that the following requirements are satisfied: - 1. The goods are s
2、ubject to VAT or consumption taxes under the Chinese tax rules; 2. The nature of the export transaction must be treated as sales, not the disposal of fixed assets, in the books of accounts for the exporter; 3. The goods must have physically left the country (except for that shipped to export process
3、ing zones); 4. The exporter has to produce evidence showing that the foreign exchange verification procedure governing the export collections has been completed. 符合下列条件，出口商可以申请全部或部份退还在国内采购出口货物，或者使用国内材料生产出口成品，而支付的增值税及消费税： 1. 该货物属于增值税或消费税条例的征税商品范围； 2. 该货物的有关交易在财务上须作为销售货物（不是固定资产）处理； 3. 除付运到出口加工区之外，有关货物
4、必须离开中国国境； 4. 出口商必须提供已经完成有关货物出口收汇程序的证明。 To the individual exporter, the goods it buys for purpose of export and VAT rebates should not fall outside the scope of its business as approved by the Chinese government. The exporter should possess the general taxpayer status under the PRC VAT tentative regu
5、lations first. The taxpayer needs to submit the application for export rebates within 90 days of the export declaration. If the taxpayer fails to submit the application within the 90-day period, the tax rules deem all the export to be domestic sales and VAT is payable on export accordingly. The taxp
6、ayer should produce the following documentary proofs to the tax bureau in order to get the export refunds: - 1. Special Invoice for export goods; 2. Customs declaration for export goods; 3. Foreign exchange verification notes for export collections; 4. VAT invoice for purchase of export goods; 5. Pa
7、id tax payment demand note; 6. VAT declaration forms. 对个别出口商来说，其在国内采购出口商品是否可以退税，仍然需要按外经贸部核定的经营范围执行。退税申请人必是已取得增值税一般纳税人身份的纳税人，退税申请须在出口报关当日的 90天内提出， 纳税人超过 90天期限而没有申请的，其所有出口销售视为内销征税。申请出口退税需提供以下单据和证明： 1. 出口货物专用发票； 2. 出口货物报关单； 3. 出口货物收汇核销单； 4. 购进出口货物的增值税专用发票； 2 5. 税收缴款书 ; 6. 增值税纳税申报表。 Computations for VAT
8、 exempt-credit-refund 免低退税计算方法 The exempt-offset-refund method shall apply in the computation of export refunds for exporter of self-produced goods. In respect of export sales as from 1stJanuary 2002, all production type enterprise exporting products made from local materials or bonded materials sha
9、ll adopt the “exempt-offset-refund” method in the computation of disallowed credit, VAT payable, VAT offsettable, and the VAT refundable. “Exempt” here refers to the exemption of VAT for the export sales; “offset” here means the input VAT paid on purchase in the manufacture of export sales shall be
10、used to offset the output VAT collected on local sales; and “refund” here means if the amount of input VAT is bigger than the VAT payable for the current period (i.e. a debit balance), the excess is refundable. 从 2002 年开始，所有生产企业执行免低退计算方法。实行免、抵、退税办法的“免”税，是指对生产企业出口的自产货物，免征本企业生产销售环节增值税；“抵”税，是指生产企业出口自产货
11、物所耗用的原材料、零部件、燃料、动力等所含应予退还的进项税额，抵顶内销货物的应纳税额；“退”税，是指生产企业出口的自产货物在当月内应抵顶的进项税额大于应纳税额时， 对未抵顶完的部分予以退税。 According to the origination of the input materials, the export goods may be made from bonded materials (the BM), locally manufactured materials (the LM), or a combination of both. A disallowed credit sho
12、uld be deducted from the input VAT paid on the LM, and the VAT payable and VAT refundable needs to be adjusted accordingly: null Disallowed credit for current period = (Export sale BM) x (Standard rate refund rate); and null VAT payable for current period = Output VAT on local sales (Input VAT on LM
13、 disallowed credit) null VAT refundable = (Export sale BM) x (refund rate) 制造出口成品可以使用进口保税料件、本地生产的材料、或者同时使用进口保税料件和本地生产材料。按照国家规定，需要从当期进项减去“免抵退税不得免征和抵扣税额”。 当期免抵退税不得免征和抵扣税额 =（当期出口销售额 - 当期免税料件金额） x （征税率 - 退税率）； 当期应纳税额当期内销货物的销项税额（当期进项税额当期免抵退税不得免征和抵扣税额） 当期免抵退税额 =（当期出口销售额 - 当期免税料件金额） x 退税率 3 The amount of p
14、urchased BM may consist of (i) the amount of tax-exempt materials bought in domestic market, and (ii) the amount of bonded materials (BM) imported under export processing agreement. Tax-exempt materials here refer to the goods that are specifically exempt from VAT under the PRC Tentative VAT regulat
15、ions and Implementation Rules. Bonded materials here refer to those directly imported under export processing contracts, those obtained from bonded warehouse or imported from free trade zones, and those transferred or purchased from other export processing enterprises (the EPE) for further and subst
16、antive processing. Purchased BM is given a notional input VAT on the dutiable value of the imported materials for purpose of computing VAT export refunds and disallowed credits. Note that the notional input credit is not granted automatically. The taxpayer has to submit an application for a tax exemption certificate for the inclusion of bonded materials into the VAT refund computation. Otherwise, the amount of purchased BM shall be excluded f
