Export Tax Rebate Calculation Method and Filing Full Process

Export tax rebate is an important profit source for foreign trade enterprises. Accurate calculation and standardized filing are key to ensuring timely rebate receipt.

1. Eligibility Conditions

Export tax rebate applies to: VAT general taxpayers, those who have completed export tax rebate (exemption) filing, goods declared for export and foreign exchange received, and legitimate input vouchers such as special VAT invoices obtained. Small-scale taxpayers enjoy export tax exemption but not rebate. Goods exported on commission are rebated by the principal. Cross-border e-commerce retail exports may enjoy "invoice-free exemption" or deemed collection policies.

2. Rebate Rate and Calculation

Export rebate rates are determined by product HS code, common rates being 13%, 10%, 9%, 6%, 0%. Manufacturing enterprises use the "exemption-credit-rebate" method: rebate amount = FOB export value × RMB exchange rate × export rebate rate - exemption-credit-rebate offset. Trading enterprises use the "exemption-rebate" method: rebate amount = amount stated on special VAT invoice × export rebate rate. The portion where rebate rate is lower than levy rate requires input VAT reversal.

3. Filing Process

① Collect documents: customs declaration, special VAT invoice, export invoice, foreign exchange receipt voucher; ② Enter filing data through the export tax rebate management module of the electronic tax bureau; ③ Data self-check (handle discrepancies); ④ Formal filing; ⑤ Tax authority review (typically 5–10 working days); ⑥ Rebate payment received. Category I enterprises enjoy a "green channel" with shorter review times.

4. Common Issues

Common problems: inconsistency between customs declaration and invoice information (product name, quantity, unit must match), overdue filing (deadline is the VAT filing period of April following the export year; overdue is treated as domestic sale taxation), foreign exchange receipt anomalies (must receive within prescribed period, otherwise exemption-credit-rebate amount is reversed), and commodity code classification errors causing incorrect rebate rate application. Enterprises are advised to establish a document management system to ensure complete documents and consistent information.