Tax refund exemption must be carried out before April 15 of the year following the export, and the goods must be declared for export. The so-called export, that is, export gateway, includes self-operated export and entrusted agent export. Distinguishing whether goods are declared for export is one of the main criteria to determine whether goods are within the scope of tax refund (exemption).

Unless otherwise stipulated, any goods sold in China that have not been declared abroad, regardless of whether the export enterprise settles in foreign exchange or RMB, or how the export enterprise handles the financial affairs, will not be regarded as export goods and will be refunded. Foreign exchange receipts sold in China, such as hotels and restaurants, cannot be refunded (exempted) because they do not meet the export conditions.

The state stipulates that the goods exported by foreign trade enterprises must meet the above four conditions at the same time. When applying for tax refund (exemption) for export goods, production enterprises (including those with import and export operation rights, production enterprises entrusted by foreign trade enterprises and foreign-invested enterprises, the same below) must attach a condition, that is, the goods applying for tax refund (exemption) must be the goods produced by the production enterprise or regarded as self-produced goods before they can apply for tax refund (exemption).

Extended information (1) The following enterprises can apply for export tax refund (exemption) for goods that fall within the scope of value-added tax and consumption tax collection. Unless otherwise specified, tax exemption and tax refund are granted:

1. Self-produced goods exported by domestic (foreign)-funded production enterprises with export rights or foreign trade enterprises entrusted to export;

2. Goods directly exported by foreign trade enterprises with the right to export or entrusted by other foreign trade enterprises for export;

3, production enterprises (without import and export rights) entrust foreign trade enterprises to export their own goods;

4. Enterprises in the bonded area purchase goods directly exported or processed for re-export from enterprises with import and export rights outside the bonded area;

5. Goods exported by the following specific enterprises (not limited to whether they have export rights);

(1) Goods shipped by foreign contracted engineering companies for overseas contracted projects;

(2) Goods used for foreign repair and repair by enterprises engaged in foreign repair and repair business;

(3) Goods sold and collected in foreign exchange by ocean shipping supply companies and ocean shipping companies;

(4) Goods purchased by enterprises at home and transported abroad as foreign investment.

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