首页
产品服务
AI建站
解决方案
外贸学院
了解AB客
外贸学院|
Home / Blogs / Export tax rebate process guide: steps from declaration to payment

热门产品

外贸极客

Popular articles

Recommended Reading

Export tax rebate process guide: steps from declaration to payment

发布时间：2025/08/21
作者：AB Customer
阅读：212
类型：Tutorial Guide

This comprehensive guide guides exporters through the entire export tax refund process—from document preparation and declaration submission to final payment receipt. Including the latest policy insights, practical steps, common pitfalls, and real-world examples, it's designed to help foreign trade companies achieve efficient compliance, accelerate cash flow, and reduce operating costs. Learn how to optimize tax refund workflows using intelligent software platforms to improve accuracy and compliance.

营销主题配图_1755231622887.jpg

How to Apply for Export Tax Rebates: A Step-by-Step Guide for Global Sellers

For B2B exporters in 2025, understanding and optimizing the export tax rebate process is not only a matter of compliance but also a strategic lever for accelerating cash flow and reducing costs. According to statistics from China's Ministry of Finance, over 75% of small and medium-sized enterprises have seen reimbursement times shortened to an average of 28 days after streamlining their tax rebate process, compared to over 60 days for manual processes .

Why is export tax rebate important in international trade?

Export tax rebates are more than just financial incentives; they are also a crucial tool for boosting competitiveness in the global market. If used effectively, they can reduce product costs by up to 15-20% , directly impacting profit margins. For example, a Chinese electronics manufacturer exporting LED lighting solutions reported a 12% increase in net profit after implementing an automated tax rebate system.

Latest policy updates and major changes (2025)

The following is a comparison table of the main changes in the export tax rebate policy in 2025, covering policy adjustments, scope of application and implementation points:

 

Policy Category Old policy (until 2024) New policy (effective from 2025) Core Changes
Tax refund policy at the port of departure For sea transport only, the range of departure ports is limited (such as Shanghai, Shenzhen, etc.), and the name of the departure port is the old name (such as Guangzhou Nansha Bonded Port Area). 1. Newly added port of departure : Wuxi (Jiangyin) Port Yantai Muping District Government .
2. Departure port adjustment : Guangzhou Nansha New Port, Shenzhen Port (including Xiaomo Port Area of ​​Shenzhen-Shantou Special Cooperation Zone) Yantai Muping District Government .
3. Expansion of transport modes : Railway transport is included (container cargo carried by China State Railway Group Co., Ltd.) Yantai Muping District Government .
4. Applicable enterprises : Enterprises that are classified as Class I or Class II in the export tax refund (exemption) classification management and have been registered with the customs (except for untrustworthy enterprises) Yantai Muping District Government .		 1. Logistics route optimization : Railway transportation and sea transportation run in parallel to cover more inland enterprises.
2. Regional coverage expansion : 7 new ports of departure (such as Shantou Port and Guangzhou Nansha Port) have been added to enhance the convenience of tax refunds in the Greater Bay Area and coastal areas. Yantai Muping District Government .
3. Improved timeliness : Rail transport goods can apply for tax refunds after leaving the country, shortening the capital repatriation cycle.
Cross-border e-commerce export overseas warehouse Tax refund can only be declared after the goods are actually sold, and the process is relatively long. 1. Tax refund upon departure : You can apply for export tax refund after the goods have been cleared and departed from the country, and the refund will be adjusted according to the sales situation. Henan Provincial People's Government .
2. Declaration requirements : Distinguish between sold and unsold goods, and use a separate declaration number (for manufacturing enterprises) or a related number (for foreign trade enterprises) Henan Provincial People's Government .
3. Accounting period : from the 1st of the month following the tax refund completed by the tax authorities to April 30th of the following year. If the tax refund is not accounted for, it must be recovered. Henan Provincial People's Government .		 1. Accelerated capital turnover : Companies can obtain tax refund funds in advance, alleviating the financial pressure of the cross-border e-commerce overseas warehouse model.
2. Risk control : If sales are not completed within the accounting period, additional taxes must be paid to avoid inflated tax refunds. Henan Provincial People's Government .
3. Document simplification : allowing the use of overseas warehouse orders, lease agreements, etc. to replace export contract filing State Administration of Taxation .
Tax refund for shopping abroad 1. The tax credit rating of the tax refund store must be A or B.
2. Single purchase amount ≥ 10,000 yuan.
3. Only paper VAT general invoices are supported.		 1. Relaxation of tax credit : New M-level enterprises can be registered as tax refund stores Chinese Government Network .
2. Single transaction amount increased : from 10,000 yuan to 20,000 yuan Chinese Government Network .
3. Invoice type extension : electronic invoices (ordinary invoices) are allowed Chinese Government Network .
4. Decentralization of audit authority : The competent tax authorities can directly file and terminate the qualifications of tax refund stores without the need for reporting step by step Chinese Government Network .		 1. Lowering the consumption threshold : Raising the single transaction amount limit to attract high-spending travelers.
2. Improved convenience : Electronic invoices and M-level enterprises are included to simplify the enterprise registration process.
3. Policy linkage : Linked with the Notice of the Ministry of Commerce and other six departments on further optimizing the departure tax refund policy to expand inbound consumption (Shangxiaowufa [2025] No. 84) Chinese Government Network .
New energy and green technology products 1. The tax rebate rate for gas turbines and nuclear power equipment is 9%.
2. The tax rebate rate for photovoltaic modules and energy storage batteries is 13%.		 1. Increased tax refund rate :
- Gas turbines and nuclear power equipment increased from 9% to 13%.
- Photovoltaic panels, energy storage batteries, and hydrogen energy equipment will be increased from 13% to 15% (subject to meeting the customs AEO advanced certification and annual export growth of ≥10% in the past two years).
2. R&D subsidies : The maximum subsidy for a single green hydrogen technology R&D project is 50 million yuan, and the corporate income tax "three exemptions and three reductions" will be extended to 2028.		 1. Clear industry orientation : Increased tax rebates for high value-added new energy products to promote green energy exports.
2. Additional conditions : AEO certification requirements guide enterprises to improve their compliance management level.
3. Long-term support : R&D subsidies combined with tax incentives to promote technological innovation and capacity expansion.
Management of goods subject to domestic value-added tax The classification management is not clear and the declaration process is vague. 1. Clarify the scope : such as goods for which export tax rebates are cancelled, consumer goods sold to special areas, etc. State Administration of Taxation Jilin Provincial Taxation Bureau .
2. Declaration requirements : You must submit the "Certificate of Entrusted Export Goods" within the declaration period of the month following the export declaration and complete the tax registration information confirmation State Administration of Taxation Jilin Provincial Taxation Bureau .
3. Penalties for violations : Forging documents or making false declarations will result in tax repayment and criminal liability. State Administration of Taxation Jilin Provincial Taxation Bureau .		 1. Strengthen risk prevention and control : Prevent tax evasion through classification management and reporting time requirements.
2. Increased compliance costs : Companies need to strengthen tax registration and document management to avoid losses due to process omissions.
Simplified application process 1. You need to submit multiple forms including the "Tax Exemption and Refund Declaration Summary Appendix".
2. Registration documents must be in paper form.		 1. Form Streamlining : 12 forms including the "Supplement to the Tax Exemption and Refund Declaration Summary Form" have been cancelled, reducing more than 190 data items.
2. Electronic upgrade : Allow the use of electronic invoices and digital filing documents (such as imaging of sales vouchers) State Administration of Taxation .
3. Speed ​​up the review process : Category I and Category II enterprises are given priority in tax refund processing, and the average processing time is shortened to within 3 working days		 1. Improved administrative efficiency : Fewer forms and electronicization reduce corporate reporting costs.
2. Optimized classification management : Enterprises with high credit ratings enjoy faster tax refunds, which encourages compliant operations.
Cultural product exports The VAT preferential policy expires at the end of 2024. 1. Policy extension : VAT preferential treatment for cultural and publicity products (such as publications and film copies) will continue until 2027 Chinese Government Network .
2. Corporate income tax exemption : Transformed cultural enterprises (completed before the end of 2022) are exempt from corporate income tax until 2027. Chinese Government Network .		 1. Support for cultural exports : Encourage the export of cultural products through tax incentives and enhance international cultural influence.
2. Long-term stability : The policy will continue until 2027, providing a predictable operating environment for cultural enterprises.

Policy Impact and Recommendations

  1. Cross-border e-commerce companies : Prioritize the use of the “tax refund upon departure” policy to accelerate capital turnover, and at the same time establish a sales data tracking mechanism to ensure that adjustment declarations are completed within the accounting period.

  2. New energy companies : They need to apply for customs AEO certification as soon as possible to meet the additional conditions for increased tax rebate rates, and pay attention to the application for research and development subsidies for green hydrogen technology, etc.

  3. Foreign trade comprehensive service enterprises : need to assist customers in completing tax refund registration at the port of departure and railway transportation connection, and optimize multimodal transport tax refund paths.

  4. Cultural enterprises : Seize the opportunity of continued VAT and corporate income tax preferences, and increase the layout of export businesses such as digital content, film and television copyrights, etc.

Common Pitfalls and How to Avoid Them

A major mistake? Submission delays due to incomplete documentation. In fact, 38% of rejections are due to missing invoices or mismatched HS codes. Another common issue is failing to verify bank account information—which can cause delays even if all other documentation is correct.

Pro tip: Use an AI-powered platform like TaxFlow Pro or RebateSync to automatically verify entries before you submit. These tools can flag discrepancies in real time and reduce human error by up to 60% .

Real-world impact: Shenzhen case study

After integrating a cloud-based ERP solution with a built-in tax refund module, a Guangdong-based textile exporter reduced its average tax refund processing time from 72 days to 26. The team also saved over 15 hours per month on manual data entry and reporting, saving an estimated US$8,500 in labor costs annually.

Ready to optimize your export tax refund process? Don't let outdated systems hold back your international business growth. Automate smarter, reduce risk, and save time.

Start using Smart Rebate Management now

Export tax rebate process Export tax rebate declaration steps Tax Refund Policy for Foreign Trade Enterprises Time for export tax rebate funds to arrive Practical skills for export tax rebates

智领未来，畅享全球市场

想要在激烈的外贸市场中脱颖⽽出？AB客的外贸极客为您简化繁琐业务，通过智能⾃动化技术，将营销效率提升3-10倍！现在注册，体验智能外贸的便捷和⾼效。
开始免费试用
了解AB客
专业顾问实时为您提供一对一VIP服务
开创外贸营销新篇章，尽在一键戳达。
开创外贸营销新篇章，尽在一键戳达。
数据洞悉客户需求，精准营销策略领先一步。
数据洞悉客户需求，精准营销策略领先一步。
用智能化解决方案，高效掌握市场动态。
用智能化解决方案，高效掌握市场动态。
全方位多平台接入，畅通无阻的客户沟通。
全方位多平台接入，畅通无阻的客户沟通。
省时省力，创造高回报，一站搞定国际客户。
省时省力，创造高回报，一站搞定国际客户。
个性化智能体服务，24/7不间断的精准营销。
个性化智能体服务，24/7不间断的精准营销。
多语种内容个性化，跨界营销不是梦。
多语种内容个性化，跨界营销不是梦。
https://shmuker.oss-accelerate.aliyuncs.com/tmp/temporary/60ec5bd7f8d5a86c84ef79f2/60ec5bdcf8d5a86c84ef7a9a/thumb-prev.png?x-oss-process=image/resize,h_1500,m_lfit/format,webp