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China Export Tax Refund Documentation
& Audit Tool

Interactive China legal orientation tool. Review the result with the relevant legal guide and qualified counsel where facts or local implementation matter.

Legal assessmentPRC lawAssumption-led estimate

01Enter facts
02Get estimate
03Check assumptions
04Verify or escalate

Compliance screen

Customs export declaration and logistics/bill of lading data reconcile with actual shipment?

Purchase VAT invoices / production records / foreign exchange or settlement evidence reconcile?

Export contract, warehouse, freight and supplier records are retained under current document-filing rules?

Supplier/commodity/price patterns have been screened for函调 or fraud indicators?

Current export refund declaration and document retention deadlines have been checked under the latest STA rules?

Legal basis

Scope

Do not hard-code a 15-day post-declaration document-filing deadline from superseded Announcement 24 procedures; export refund administration has been repeatedly updated.

Legal authorityReview the legal-basis section and cited source before relying on the output.

Tool typeLegal assessment

ScopeNational framework first

Local checkLocal rules and authority practice may differ

Use the output safely

Verify before relying on the result.

InputsConfirm dates, amounts, classifications and assumptions.
AuthorityCheck the cited rule, effective date and territorial scope.
EscalationSeek review for disputed facts, material exposure or imminent deadlines.

When the file needs review

Move from the tool to a verified legal route.

Use the output to organize the facts, then confirm the source, evidence, local implementation and available remedy before acting.

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