China-Based Exporters Face New Rules For Export Tax Exemptions, Refunds

BEIJING—Enterprises that export goods and services from China and seek refunds or exemption from export tax began following a new set of rules April 1.

Announcement [2013] No. 12 clarifies and updates certain filing procedures, deadlines, documentation, and other provisions related to manufacturing enterprises that apply for a VAT credit, exemption, or refund.

The State Administration of Taxation issued the announcement March 13, which supersedes and modifies previous circulars regarding export tax refunds and exemptions. Most of the new rules went into effect April 1.

According to an interpretation of the new rules posted March 20 on SAT’s website, Announcement ...