Knowledge on Applying for Tax Refunds and Exemptions Through Agents

Knowledge of applying for tax refund and exemption agency. 

Agency objects: taxpayers engaged in export production and operation, taxpayers who sell products to foreign trade enterprises for export, school-run and welfare enterprises, and taxpayers who should be entitled to tax refunds due to other special circumstances such as over-collection or erroneous collection. 

Agency content: For the production and export of goods, sale of goods to foreign trade enterprises for export, and the production and sale of products by school-run and welfare enterprises, the VAT paid shall be subject to export exemption, upfront collection and subsequent refund, export "exemption, credit, and refund" tax policies, as well as the corresponding registration of relevant certificates and licenses; handling of prepaid tax refunds, refund of overpaid taxes after annual income tax settlement, refund of over-collected or erroneously collected taxes, etc. 

Agency conditions: 1. For export tax refund and exemption, the enterprise must have been recognized as a general VAT taxpayer, and the export must be of goods other than crude oil, sugar, export goods for foreign aid, and goods prohibited by the state for export, for the export tax refund, exemption, upfront collection and subsequent refund, or "exemption, credit, refund" methods to apply. Must complete the tax refund and exemption registration according to regulations. 2. School-run enterprises and welfare enterprises must obtain approval documents from the education department or civil affairs department, and have them reported to the State Tax Bureau for approval, to apply the "upfront collection and subsequent refund" method. 3. For other tax refunds, the situation of over-collection or erroneous collection must have actually occurred, and all supporting documents must be complete. 

Required documents: 1. Tax refund registration: (1) Original and copy of the business license (duplicate); (2) Original and copy of the tax registration certificate (duplicate stamped with "General VAT Taxpayer" seal); (3) Original and copy of the approval document for import and export operation rights approved by the Ministry of Foreign Trade and Economic Cooperation and its authorized institutions (required for domestic enterprises); (4) Original and copy of the legal representative's ID card (required for domestic enterprises); (5) Copy of the general VAT taxpayer qualification certificate (required for foreign-invested enterprises); (6) For foreign-invested enterprises registered before December 31, 1993 applying for tax refund registration for new production projects, a copy of the approval document approved by the provincial State Tax Bureau to implement export tax refund policies is also required (required for foreign-invested enterprises); (7) Other materials required by the tax authority. 2. General trade export tax refund application: (1) VAT special invoices or general invoices for purchased goods, as well as the "Subject (Export Goods Special) Payment Certificate" or export goods duty-paid separation slip; (2) Export invoice; (3) Export foreign exchange collection verification slip or expired foreign exchange collection certificate; (4) Export foreign exchange collection verification slip or forward foreign exchange collection certificate; (5) For goods exported through entrusted agency, the "Agency Export Goods Certificate" should also be attached; (6) For goods processed under contract, the "Declaration Form for Contract Processing and Export Goods" should also be attached; (7) For enterprises engaged in imported materials processing and re-export business, the "Imported Materials Processing Trade Declaration Form" should also be attached; (8) Other documents related to the tax refund. 3. "Exemption, Credit, Refund" application documents: A. Monthly declaration materials: (1) Monthly report of the "Declaration Form for Exemption, Credit, and Refund"; (2) Original of the export goods customs declaration form (export tax refund special copy) stamped with the customs inspection seal; (3) Original of the export foreign exchange verification slip (export tax refund special copy) confirmed by the foreign exchange management department; (4) Original of the enterprise's export goods special invoice; (5) Copy of the "VAT Tax Declaration Form" with comments from the tax collection authority; (6) Copy of the enterprise's "Detailed VAT Payable Statement"; (7) Copy of the enterprise's sales detail ledger; (8) For enterprises engaged in imported materials processing and re-export trade, the following must also be submitted: (9) The "Imported Materials Processing Trade Application Form" as an appendix to the tax refund application in four copies; (10) Copy of the import goods customs declaration form; (11) Copy of the import goods invoice; (12) Copy of the detailed ledger for imported materials accounting; (13) The verification ledger for imported materials; (14) For goods exported by the enterprise through entrusted agency, the following must also be submitted: (15) Original of the "Agency Export Certificate"; (16) Original copy of the agency export agreement (contract); (17) If the entrusted party declares the exported goods together with other goods in one batch, the entrusting party must provide a copy of the export goods customs declaration form (export tax refund special copy) and the export goods foreign exchange collection verification slip (export tax refund special copy) stamped by the entrusted party's supervising tax refund authority. B. Quarterly declaration materials: (1) Quarterly report of the "Declaration Form for Exemption, Credit, and Refund"; (2) The "Declaration Form for Exemption, Credit, and Refund" (monthly declaration form) for the months in the current quarter, with review opinions signed by the county (district) level foreign-related tax management department; (3) If the enterprise pays taxes in the current quarter, it must also provide a copy of the "Tax Payment Certificate" stamped with the review seal from the tax collection authority; (4) Various vouchers that the enterprise should provide for monthly tax refund applications; (5) Other materials required by the tax authority. C. Annual liquidation declaration materials: (1) "Guangdong Province Foreign-invested Enterprise Export Goods Exemption, Credit, and Refund Liquidation Form", four copies; (2) "Guangdong Province Foreign-invested Enterprise Export Goods Exemption, Credit, and Refund Liquidation Filing Form for Incomplete Certificates or Unreturned Letters", four copies; (3) Other materials required by the tax authority. 4. "Upfront Collection and Subsequent Refund" application documents: (1) "Declaration Form for Upfront Collection and Subsequent Refund"; (2) Special VAT tax payment certificate; (3) Various vouchers for enterprise tax refund, and materials to be provided for conducting imported materials processing, re-export, and entrusted agency export tax refunds, the same as those required for the "exemption, credit, refund" method; (4) Other materials required by the tax authority. 5. Handling of income refund procedures: (1) "Income Refund (Application) Form"; (2) Tax declaration materials and tax payment proof; (3) Enterprise's financial materials for the period to which the tax refund belongs; (4) Other materials required by the tax authority depending on the specific tax refund item. Receiving department and procedures: 1. For approval of tax refund and exemption certificates/licenses, enterprise application → Grassroots branch office acceptance and seal → Municipal bureau tax refund branch office approval (if it is a foreign-invested enterprise, joint signing and approval with the municipal bureau's foreign-related department is required); 2. For export exemption, enterprise application → Grassroots collection bureau approval; 3. For export "exemption, credit, refund" tax, enterprise application → Verification by grassroots collection bureau → Municipal bureau approval; 4. For upfront collection and subsequent refund, taxpayer application → Branch office review and stamp → Municipal bureau planning and finance department approval and refund, checking immediately upon application, and refunding immediately after verification. Agency time limit: 7 working days Agency basis: 1. Finance and Taxation Document [1998] No. 184; 2. Zhuguoshuifa [1998] No. 184; 3. Guoshuifa [1994] No. 031 "Administrative Measures for Export Goods Tax Refund (Exemption)"; 4. Finance and Taxation Character [1996] No. 8; 5. Article 30 of the "Law of the People's Republic of China on the Administration of Tax Collection" and "Zhuguoshuifa [1999] No. 195 "Notice on the Use of a Unified Tax Refund Application Form"; 6. Guishuimingdian [1993] No. 076 "Notice on the Taxation of Welfare Enterprises and School-run Enterprises".  

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