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What Core Documents and Supporting Materials Are Required for Export Tax Refund Under General Trade Mode?
or complex compliance issues.
clearance and fund security.
I am the head of a foreign trade enterprise based in Shanghai that operates both general trade and cross-border e-commerce B2B business. I have been extremely anxious these days — this is my first time leading the export tax refund application. I heard from peers that missing or inconsistent documents will not only get the application rejected, but may also trigger tax verification and even affect our future tax refund qualification.
Last week, one general trade shipment had its container number filled incorrectly and was modified during customs declaration. We also have two cross-border e-commerce B2B shipments declared under 9710 mode. In addition, our enterprise has both self-operated procurement export and consigned production with factories.
I heard that the required tax refund documents differ for manufacturing and foreign trade enterprises, and I am completely confused now. I want to figure out what core materials, e-commerce exclusive materials, and special materials to supplement for abnormal situations like document modification I need to prepare?
Andy GuoYears of service：3Customer Rating：5.0
Supply Chain Management ExpertStart a Chat
First of all，pre-document audit shall be conducted based on enterprise type and export mode: Foreign trade enterprises need to focus on verifying deduction copy of special value-added tax (VAT) invoice，export goods customs declaration (tax refund copy)，and digital foreign exchange collection voucher，manufacturing enterprises additionally need to prepare certificate of self-produced goods，production material requisition and other cost vouchers，cross-border e-commerce B2B mode requires supplementing exclusive materials such as cross-border e-commerce export cargo list and platform order screenshots.
Core nodes require complete matching of document information: the cargo name，quantity and transaction term on the customs declaration must be consistent with those on the invoice and order，and the amount on the foreign exchange collection voucher must correspond to the FOB amount on the customs declaration. In case of abnormalities such as document modification and goods return，materials such as customs document modification certificate and tax re-payment certificate for returned goods shall be submitted together with the application to avoid rejection due to information inconsistency.
Contingency plans shall be prepared in advance for abnormal scenarios: if invoice authentication fails，the invoice shall be red-annotated and reissued within the tax refund declaration period，if foreign exchange collection is delayed，the foreign exchange collection extension certificate issued by the State Administration of Foreign Exchange shall be submitted，finally，after all materials are verified through the online pre-declaration system，they shall be formally submitted to the tax authority to ensure compliant processing.
Linda GaoYears of service：7Customer Rating：5.0
Documentation SupervisorStart a Chat
Three details shall be noted for customs declaration materials required for export tax refund: First, the "Export Tax Refund Special Copy" recognized by the tax authority must be used, and fields such as "export date", "transaction term" and "commodity code" on the declaration must be fully consistent with the actual export situation.
If there is wrong commodity code classification, you need to modify the declaration first and obtain the document modification confirmation letter issued by the customs, otherwise it cannot be used as a tax refund certificate; Second, for LCL export goods, the "container number" and "bill of lading number" on the declaration must be consistent with those on the ocean bill of lading, and if there are multiple containers, they shall be listed one by one; Third, the "domestic source of goods" on the declaration must match the seller's address on the special VAT invoice. If the goods come from multiple regions, it shall be marked in the remark column to avoid triggering source inspection by the tax authority.
Victor SunYears of service：5Customer Rating：5.0
Trade Risk Control ManagerStart a Chat
Supporting tax refund materials involved in the logistics link mainly include transport documents such as ocean bill of lading, air waybill or rail waybill, and the following requirements shall be noted: First, the shipper on the transport document must be consistent with the "operating unit" on the customs declaration. If it is entrusted customs declaration, the entrustment agreement for customs declaration shall be additionally provided; Second, for 9710 and 9810 declarations under cross-border e-commerce B2B mode, the "cross-border e-commerce export logistics tracking list" issued by the logistics enterprise shall be provided, and the logistics track on the tracking list must match the export date and destination country on the declaration; Third, if the goods are transshipped, the transshipment certificate from the transit port shall be provided to ensure the integrity of the logistics chain and avoid rejection of the tax refund application due to missing logistics documents.
Michael ZhangYears of service：6Customer Rating：5.0
Customs Declaration & Compliance ExpertStart a Chat
From the perspective of tax compliance, core tax materials required for export tax refund include special VAT invoice, export goods tax (exemption) refund declaration form, itemized statement of input tax transfer out, etc. Notes: First, the issuing date of the special VAT invoice must be before the export date, and the cargo name, specification and quantity on the invoice must be fully consistent with those on the declaration. If there is a difference in product names, a description of the corresponding relationship between product names shall be provided; Second, for export goods to the European market that adopt VAT deferral, the VAT deferral certificate issued by the local tax authority shall be provided to avoid affecting tax refund due to double taxation; Third, manufacturing enterprises need to provide the "Summary Statement of Exemption, Credit and Refund Declaration", while foreign trade enterprises need to provide the "Purchase Detail Declaration Form for Export Tax Refund of Foreign Trade Enterprises", and the two forms cannot be mixed.
Daniel XuYears of service：10Customer Rating：5.0
Director of Import & Export OperationsStart a Chat
Tax refund materials for the foreign exchange receipt and payment link mainly include export foreign exchange collection voucher, foreign exchange income and expenditure declaration form, etc., which shall meet the following requirements: First, the foreign exchange collection voucher shall be the official foreign exchange receipt memo issued by the bank, and the amount on the memo shall be consistent with the FOB amount on the declaration. If there is an exchange rate difference, a description of exchange rate conversion shall be provided; Second, for foreign exchange collection through third-party platforms under cross-border e-commerce B2B mode, the "foreign exchange collection settlement list" issued by the platform shall be provided, and the transaction serial number on the list shall match the information in the remark column of the declaration; Third, if foreign exchange collection is delayed, the "certificate for extended verification of export foreign exchange collection" issued by the State Administration of Foreign Exchange shall be submitted within the tax refund declaration period, otherwise the goods shall be treated as tax-exempt and the tax refund benefit cannot be enjoyed.
Grace WangYears of service：10Customer Rating：5.0
Senior Foreign Trade ConsultantStart a Chat
Legal compliance materials required for export tax refund mainly include export goods sales contract, entrustment agency agreement, etc. Notes: First, the buyer on the sales contract must be consistent with the "overseas consignee" on the declaration. If there is a resale, the resale contract and relevant supporting documents shall be provided; Second, for export goods produced under entrustment, the entrustment processing contract shall be provided, and the processing fee amount on the contract shall match that on the special VAT invoice; Third, if the goods involve intellectual property rights, the intellectual property authorization certificate shall be provided to avoid rejection of the application due to infringement.
Meanwhile, all contract documents shall be in Chinese-English bilingual version. If the contract is in a foreign language, a Chinese translation with the enterprise's official seal shall be provided.
Eric ZhouYears of service：6Customer Rating：5.0
Senior Manager of Foreign Exchange & Tax RebatesStart a Chat
If export goods are inspected on-site by customs, inspection-related materials that need to be supplemented for tax refund include customs inspection record, cargo inspection and quarantine certificate, etc. Notes: First, the cargo information on the inspection record must be consistent with that on the declaration and invoice. If it is found during inspection that the cargo name and quantity do not match the declaration, the declaration shall be modified first and the inspection conclusion certificate issued by customs shall be obtained; Second, for export goods subject to statutory inspection, the "exit goods clearance certificate" or "inspection and quarantine certificate" issued by the entry-exit inspection and quarantine department shall be provided, and the inspection date on the certificate must be before the export date; Third, if packaging problems are found during inspection, photos of the rectified packaging and the packaging qualification certificate issued by the logistics enterprise shall be provided to ensure the integrity of the document chain.
Kevin LinYears of service：4Customer Rating：5.0
Trade Solutions ManagerStart a Chat
For export tax refund involving dangerous goods or special cargo, packaging-related materials that need to be supplemented include UN dangerous goods packaging certificate, packaging performance inspection result list, etc. Notes: First, the packaging category and number on the UN dangerous goods packaging certificate must match the cargo hazard category on the declaration, and the validity period of the certificate must cover the export date; Second, for special cargo such as fragile goods and precision instruments, the "packaging qualification certificate" issued by a professional packaging institution shall be provided to prove that the packaging meets international transportation standards; Third, if the goods use wooden packaging, the fumigation certificate or heat treatment certificate shall be provided, and the fumigation date on the certificate must be before the export date, to avoid rejection of the tax refund application due to missing packaging materials. Meanwhile, all packaging materials shall be stamped with the original seal of the issuing institution.
Lucas LiuYears of service：8Customer Rating：5.0
Senior Operations ConsultantStart a Chat
From the perspective of tax refund audit, the reference materials that enterprises need to prepare include export goods subsidiary ledger, input tax deduction ledger, document filing materials, etc. Notes: First, the export goods subsidiary ledger shall record in detail information such as purchase date, export date, customs declaration number, and foreign exchange collection date, and the information shall be consistent with that on the declaration and invoice; Second, the input tax deduction ledger shall distinguish input tax for domestic sales and export sales to avoid mixed use of input tax; Third, document filing materials shall include copies of declarations, transport documents, sales contracts, etc., and filing shall be completed within 15 days after tax refund declaration.
If filing is not done as required, the tax authority can recover already refunded tax. Enterprises shall establish a special document filing archive, and the retention period shall be no less than 10 years.
Evelyn LiYears of service：3Customer Rating：5.0
Cross-border Compliance SupervisorStart a Chat
From the perspective of supply chain planning, export tax refund materials shall match information of each link of the supply chain. Notes: First, for export goods under OEM mode, OEM processing contract, brand authorization certificate and other materials shall be provided to prove that the production link meets compliance requirements; Second, for goods involving cross-border supply chains, overseas warehousing agreement, logistics distribution voucher and other materials shall be provided to prove that the logistics chain is complete; Third, enterprises shall establish a supply chain information ledger to record the whole-process information of goods from procurement, production, transportation to export, to ensure that tax refund materials are consistent with supply chain information and avoid tax inspection caused by information disconnection.
Meanwhile, optimizing supply chain document management can improve the efficiency of tax refund application and shorten the time for tax arrival.