Cross-border E-commerce Export Tax Rebate Policy and Operation Guide

Export tax rebate is a key policy tool for cross-border e-commerce to reduce costs and improve profits. This article explains the rebate policy and operational essentials.

1. Eligibility Conditions

Enterprise must complete export tax rebate filing; goods must be declared for export via cross-border e-commerce channels; obtain valid purchase vouchers (VAT special invoices); collect foreign exchange within deadlines. Modes 9610, 9710, 9810 all qualify.

2. Rebate Rate & Calculation

Rebate rates vary by product (0%-13%), queryable via HS code. Rebate amount = VAT-exclusive invoice amount × rebate rate. Differences between levy and rebate rates require input VAT transfer-out.

3. Process

①Obtain VAT special invoices at purchase;②Declare goods for export (obtain customs declaration);③Collect foreign exchange (via third-party payment providers);④File rebate application via electronic tax bureau;⑤Tax authority reviews and disburses. Process typically takes 1-3 months.

4. Precautions

Input invoice product names and quantities must match customs declarations; collect FX promptly and retain records. Professional tax agencies are recommended to avoid rebate failure from document discrepancies. Pilot zone enterprises may use "invoice-free tax exemption" instead.