Documents and certificates to be submitted to apply for export tax refund registration
1. Business License for Enterprise Legal Person or License for Business Operation
2. Tax Registration Certificate
3. People’s Republic of China’s Import and Export Enterprises Certificate (not necessary for those enterprises with no authority to engage in export)
4. Custom Self-Declaring Enterprise Registration Certificate
5. Certificate of VAT General Tax Payer
6. Other documents required by tax administration
7. Fill out the ‘Exporting Enterprise Tax Refund Registration Form’

Procedure and deadline of export tax refund registration
1.Exporting enterprises should proceed to the Import and Export Tax Administration for export tax refund registration within 30day after the date of permission of setup. (Those enterprises with no authority to engage in export, should apply for export tax refund registration before the first export finished by export agency.
2.Enterprises should proceed to Comprehensive Department of Import and Export Tax Administration for export tax refund registration.

How to apply for export tax refund
Related law and regulations
According to ‘State Tax Administration’s Notice about tax refund management of exporting cargos’ (STAC[1994]031), for exporting goods exported by enterprises with authority to engage in export or by export agency, enterprises can apply to Import and Export Tax Administration for tax refund and exemption of VAT and Consumption Tax monthly with required documents and certificates.

Documents and certificates to be submitted to apply for export tax refund
1. Foreign trade (industrial and commercial )enterprises
Custom Declaration Form for Export Goods (to be used only for export tax refund)
Verification Certificate of Foreign Exchange Settlement
Exporting invoice
Special VAT invoice
Special tax payment receipts for export goods
Other documents needed for goods exported by exporting agents
Purchasing vouchers application returns for exporting goods
Other documents and certificates (including export refund application digital documents) required by tax authorities

2. Manufacturing enterprises
VAT tax returns and other attachments
Prior period’s export tax refund formalities
Custom Declaration Forms for Export Goods (to be used only for export tax refund)
Verification certificate of foreign exchange settlement
Exporting invoice
Other documents and certificates (including export refund application digital documents) required by tax authorities

Time for export tax refund returns filling
For foreign trade companies (industrial and commercial), the time is from 20th to 30th every month.
For manufacturing enterprises, the time is from 1st to 15th every month.