{"id":2157,"date":"2026-02-10T12:55:44","date_gmt":"2026-02-10T09:55:44","guid":{"rendered":"https:\/\/corpprom.com\/?p=2157"},"modified":"2026-03-03T10:08:00","modified_gmt":"2026-03-03T07:08:00","slug":"how-to-claim-vat-refund-for-a-chinese-export-company","status":"publish","type":"post","link":"https:\/\/corpprom.com\/cn\/how-to-claim-vat-refund-for-a-chinese-export-company\/","title":{"rendered":"\u5982\u4f55\u7533\u8bf7\u4e2d\u56fd\u51fa\u53e3\u516c\u53f8\u7684\u589e\u503c\u7a0e\u9000\u7a0e"},"content":{"rendered":"\n

\u5982\u4f55\u7533\u8bf7\u4e2d\u56fd\u51fa\u53e3\u516c\u53f8\u7684\u589e\u503c\u7a0e\u9000\u7a0e

\u5bf9\u4e8e\u4ece\u4e8b\u51fa\u53e3\u6d3b\u52a8\u7684\u4e2d\u56fd\u4f01\u4e1a\u6765\u8bf4\uff0c\u589e\u503c\u7a0e\u9000\u7a0e\u673a\u5236\u662f\u4e00\u9879\u81f3\u5173\u91cd\u8981\u7684\u8d22\u52a1\u4f18\u60e0\uff0c\u80fd\u663e\u8457\u63d0\u5347\u56fd\u9645\u7ade\u4e89\u529b\u3002\u4e2d\u56fd\u7684\u51fa\u53e3\u9000\u7a0e\u653f\u7b56\u7531\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u7ba1\u7406\uff0c\u5141\u8bb8\u7b26\u5408\u6761\u4ef6\u7684\u51fa\u53e3\u4f01\u4e1a\u6536\u56de\u7528\u4e8e\u751f\u4ea7\u51fa\u53e3\u5546\u54c1\u7684\u91c7\u8d2d\u6750\u6599\u548c\u670d\u52a1\u6240\u652f\u4ed8\u7684\u589e\u503c\u7a0e\u3002

\u672c\u7efc\u5408\u6307\u5357\u6982\u8ff0\u4e86\u4e2d\u56fd\u51fa\u53e3\u516c\u53f8\u6210\u529f\u7533\u8bf7\u589e\u503c\u7a0e\u9000\u7a0e\u7684\u7cfb\u7edf\u6027\u6d41\u7a0b\u3002

1. \u8d44\u683c\u8981\u6c42

\u00b7 \u5408\u683c\u7684\u51fa\u53e3\u4f01\u4e1a
\u00a0\u00b7 \u5728\u4e2d\u56fd\u4e3b\u7ba1\u90e8\u95e8\u6ce8\u518c\u3001\u62e5\u6709\u8fdb\u51fa\u53e3\u7ecf\u8425\u6743\u7684\u4f01\u4e1a
\u00a0\u00b7 \u4ece\u4e8b\u8d27\u7269\u51fa\u53e3\u6216\u52a0\u5de5\u8d38\u6613\u7684\u516c\u53f8
\u00a0\u00b7 \u7a0e\u52a1\u5408\u89c4\u8bb0\u5f55\u826f\u597d\u7684\u5b9e\u4f53
\u00a0\u00b7 \u62e5\u6709\u5065\u5168\u4f1a\u8ba1\u5236\u5ea6\u548c\u5355\u636e\u7ba1\u7406\u89c4\u8303\u7684\u4f01\u4e1a
\u00b7 \u7b26\u5408\u6761\u4ef6\u7684\u4ea4\u6613
\u00a0\u00b7 \u81ea\u4ea7\u6216\u8d2d\u8fdb\u8d27\u7269\u7684\u76f4\u63a5\u51fa\u53e3
\u00a0\u00b7 \u59d4\u6258\u51fa\u53e3\u670d\u52a1
\u00a0\u00b7 \u901a\u8fc7\u7efc\u5408\u4fdd\u7a0e\u533a\u51fa\u53e3
\u00a0\u00b7 \u7279\u6b8a\u533a\u57df\u51fa\u53e3\u5b89\u6392

2. \u5173\u952e\u5355\u8bc1\u8981\u6c42

\u00b7 \u589e\u503c\u7a0e\u9000\u7a0e\u7533\u8bf7\u5fc5\u5907\u5355\u8bc1
\u00a01. \u62a5\u5173\u5355
\u00a0 \u00a0 \u00b7 \u7535\u5b50\u62a5\u5173\u5355 (EDI)
\u00a0 \u00a0 \u00b7 \u5e26\u6709\u5b98\u65b9\u6d77\u5173\u9a8c\u8bab\u7ae0\u7684\u5df2\u9a8c\u6838\u51fa\u53e3\u8bb0\u5f55
\u00a02. \u5546\u4e1a\u5355\u8bc1
\u00a0 \u00a0 \u00b7 \u9500\u552e\u5408\u540c\u6216\u91c7\u8d2d\u8ba2\u5355
\u00a0 \u00a0 \u00b7 \u5217\u660e\u4ea4\u6613\u4ef7\u503c\u7684\u5546\u4e1a\u53d1\u7968
\u00a0 \u00a0 \u00b7 \u88c5\u7bb1\u5355\u548c\u88c5\u8fd0\u6587\u4ef6
\u00a0 \u00a0 \u00b7 \u4f5c\u4e3a\u51fa\u53e3\u8bc1\u660e\u7684\u6d77\u8fd0\u63d0\u5355\u6216\u7a7a\u8fd0\u8fd0\u5355
\u00a03. \u8d22\u52a1\u8bb0\u5f55
\u00a0 \u00a0 \u00b7 \u91c7\u8d2d\u6295\u5165\u54c1\u7684\u589e\u503c\u7a0e\u4e13\u7528\u53d1\u7968
\u00a0 \u00a0 \u00b7 \u51fa\u53e3\u9500\u552e\u53d1\u7968
\u00a0 \u00a0 \u00b7 \u51fa\u53e3\u8d27\u6b3e\u7684\u94f6\u884c\u7ed3\u6c47\u6c34\u5355
\u00a0 \u00a0 \u00b7 \u4ed8\u6b3e\u8bc1\u660e\u6587\u4ef6
\u00a04. \u884c\u653f\u5355\u8bc1
\u00a0 \u00a0 \u00b7 \u8425\u4e1a\u6267\u7167\u548c\u7a0e\u52a1\u767b\u8bb0\u8bc1
\u00a0 \u00a0 \u00b7 \u8fdb\u51fa\u53e3\u4f01\u4e1a\u8d44\u683c\u8bc1\u4e66
\u00a0 \u00a0 \u00b7 \u7535\u5b50\u53e3\u5cb8IC\u5361\u6216\u7b49\u6548\u7684\u6570\u5b57\u8bbf\u95ee\u6743\u9650

3. \u5206\u6b65\u9000\u7a0e\u6d41\u7a0b

\u00b7 \u7b2c\u4e00\u9636\u6bb5\uff1a\u51fa\u53e3\u524d\u51c6\u5907
\u00a0\u00b7 \u5411\u5f53\u5730\u7a0e\u52a1\u673a\u5173\u529e\u7406\u51fa\u53e3\u9000\u7a0e\u8d44\u683c\u767b\u8bb0
\u00a0\u00b7 \u4e3a\u51fa\u53e3\u4ea4\u6613\u5efa\u7acb\u9002\u5f53\u7684\u4f1a\u8ba1\u5206\u7c7b
\u00a0\u00b7 \u5b9e\u65bd\u7cfb\u7edf\u4ee5\u533a\u5206\u56fd\u5185\u9500\u552e\u548c\u51fa\u53e3\u9500\u552e
\u00a0\u00b7 \u83b7\u53d6\u7528\u4e8e\u7535\u5b50\u7533\u62a5\u7684\u5fc5\u8981\u8f6f\u4ef6\uff08\u901a\u5e38\u4e3a”\u51fa\u53e3\u9000\u7a0e\u7533\u62a5\u7cfb\u7edf”\uff09
\u00b7 \u7b2c\u4e8c\u9636\u6bb5\uff1a\u51fa\u53e3\u540e\u5355\u8bc1\u5904\u7406
\u00a01. \u6536\u96c6\u5355\u8bc1
\u00a0 \u00a0 \u00b7 \u8d27\u7269\u901a\u5173\u540e\u53d6\u5f97\u62a5\u5173\u5355
\u00a0 \u00a0 \u00b7 \u83b7\u53d6\u6240\u6709\u5546\u4e1a\u548c\u8d22\u52a1\u6587\u4ef6
\u00a0 \u00a0 \u00b7 \u786e\u8ba4\u6536\u5230\u51fa\u53e3\u8d27\u6b3e\uff08\u5728\u89c4\u5b9a\u65f6\u9650\u5185\uff09
\u00a02. \u5916\u6c47\u6838\u9500
\u00a0 \u00a0 \u00b7 \u5411\u56fd\u5bb6\u5916\u6c47\u7ba1\u7406\u5c40\u529e\u7406\u51fa\u53e3\u6536\u6c47\u767b\u8bb0
\u00a0 \u00a0 \u00b7 \u786e\u4fdd\u9075\u5b88\u5916\u6c47\u7ba1\u5236\u89c4\u5b9a
\u00a0 \u00a0 \u00b7 \u83b7\u53d6\u7535\u5b50\u6838\u9500\u6570\u636e
\u00a03. \u53d1\u7968\u8ba4\u8bc1
\u00a0 \u00a0 \u00b7 \u63d0\u4ea4\u589e\u503c\u7a0e\u53d1\u7968\u8fdb\u884c\u8fdb\u9879\u7a0e\u8ba4\u8bc1
\u00a0 \u00a0 \u00b7 \u5b8c\u6210\u91c7\u8d2d\u53d1\u7968\u4e0e\u9500\u552e\u53d1\u7968\u7684\u4ea4\u53c9\u7a3d\u6838
\u00a0 \u00a0 \u00b7 \u5728\u7533\u62a5\u524d\u5904\u7406\u4efb\u4f55\u4e0d\u7b26\u70b9
\u00b7 \u7b2c\u4e09\u9636\u6bb5\uff1a\u9000\u7a0e\u7533\u8bf7
\u00a01. \u7535\u5b50\u7533\u62a5
\u00a0 \u00a0 \u00b7 \u4f7f\u7528\u5b98\u65b9\u7a0e\u52a1\u8f6f\u4ef6\u51c6\u5907\u9000\u7a0e\u7533\u8bf7
\u00a0 \u00a0 \u00b7 \u51c6\u786e\u5f55\u5165\u6240\u6709\u4ea4\u6613\u6570\u636e
\u00a0 \u00a0 \u00b7 \u751f\u6210\u7535\u5b50\u7533\u62a5\u5305
\u00a02. \u63d0\u4ea4
\u00a0 \u00a0 \u00b7 \u901a\u8fc7\u7535\u5b50\u7a0e\u52a1\u5c40\u7cfb\u7edf\u63d0\u4ea4\u7533\u8bf7
\u00a0 \u00a0 \u00b7 \u5982\u7a0e\u52a1\u673a\u5173\u8981\u6c42\uff0c\u63d0\u4f9b\u6240\u9700\u7eb8\u8d28\u526f\u672c
\u00a0 \u00a0 \u00b7 \u9075\u5b88\u6708\u5ea6\u6216\u5b63\u5ea6\u7533\u62a5\u622a\u6b62\u65e5\u671f\uff08\u901a\u5e38\u4e3a\u7533\u62a5\u671f\u6b21\u670815\u65e5\u524d\uff09
\u00a03. \u5ba1\u6838\u4e0e\u6838\u67e5
\u00a0 \u00a0 \u00b7 \u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u521d\u6b65\u5ba1\u6838\uff08\u901a\u5e385-20\u4e2a\u5de5\u4f5c\u65e5\uff09
\u00a0 \u00a0 \u00b7 \u5bf9\u4e8e\u5927\u989d\u9000\u7a0e\u7533\u8bf7\u6216\u65b0\u51fa\u53e3\u4f01\u4e1a\uff0c\u53ef\u80fd\u8fdb\u884c\u5b9e\u5730\u6838\u67e5
\u00a0 \u00a0 \u00b7 \u53ca\u65f6\u56de\u5e94\u4efb\u4f55\u95ee\u8be2\u6216\u8865\u5145\u8d44\u6599\u8981\u6c42

4. \u8ba1\u7b97\u65b9\u6cd5

\u00b7 \u4e3b\u8981\u9000\u7a0e\u65b9\u6cd5
\u00a01. \u514d\u3001\u62b5\u3001\u9000\u7a0e\u529e\u6cd5
\u00a0 \u00a0 \u00b7 \u751f\u4ea7\u4f01\u4e1a\u6700\u5e38\u7528\u7684\u65b9\u6cd5
\u00a0 \u00a0 \u00b7 \u57fa\u4e8e\u8fdb\u9879\u7a0e\u989d\u62b5\u51cf\u56fd\u5185\u9500\u9879\u7a0e\u989d\u548c\u51fa\u53e3\u5e94\u9000\u7a0e\u989d\u8ba1\u7b97
\u00a0 \u00a0 \u00b7 \u516c\u5f0f\uff1a\u9000\u7a0e\u989d = (\u79bb\u5cb8\u4ef7 \u00d7 \u9000\u7a0e\u7387) – \u62b5\u51cf\u989d
\u00a02. \u9000\u7a0e\u529e\u6cd5
\u00a0 \u00a0 \u00b7 \u901a\u5e38\u9002\u7528\u4e8e\u5916\u8d38\u4f01\u4e1a
\u00a0 \u00a0 \u00b7 \u57fa\u4e8e\u8d2d\u8fdb\u8d27\u7269\u4ef7\u503c\u548c\u9000\u7a0e\u7387\u76f4\u63a5\u9000\u7a0e
\u00a0 \u00a0 \u00b7 \u516c\u5f0f\uff1a\u9000\u7a0e\u989d = \u8d2d\u8d27\u91d1\u989d \u00d7 \u9000\u7a0e\u7387
\u00b7 \u9000\u7a0e\u7387
\u00a0\u00b7 \u56e0\u4ea7\u54c1\u7c7b\u522b\u800c\u5f02\uff08\u901a\u5e38\u4e3a0%\u30016%\u30019%\u300113%\uff09
\u00a0\u00b7 \u7531\u8d22\u653f\u90e8\u548c\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5b9a\u671f\u66f4\u65b0
\u00a0\u00b7 \u67e5\u770b\u5177\u4f53\u4ea7\u54c1\u5206\u7c7b\u7684\u5b98\u65b9\u516c\u544a

5. \u7279\u6b8a\u8003\u8651\u56e0\u7d20\u4e0e\u5408\u89c4\u8981\u6c42

\u00b7 \u65f6\u9650\u8981\u6c42
\u00a0\u00b7 \u5728\u89c4\u5b9a\u671f\u9650\u5185\u7533\u8bf7\uff08\u901a\u5e38\u4e3a\u51fa\u53e3\u6b21\u5e74\u540e\u768490\u5929\u5185\uff09
\u00a0\u00b7 \u4e25\u683c\u9075\u5b88\u5916\u6c47\u6536\u6c47\u671f\u9650
\u00a0\u00b7 \u5b9a\u671f\u7533\u62a5\u4ee5\u4fdd\u6301\u5408\u89c4
\u00b7 \u5e38\u89c1\u6311\u6218\u4e0e\u89e3\u51b3\u65b9\u6848
\u00a01. \u5355\u8bc1\u9519\u8bef
\u00a0 \u00a0 \u00b7 \u5bf9\u6240\u6709\u6587\u4ef6\u5b9e\u65bd\u4e09\u91cd\u6838\u5bf9\u5236\u5ea6
\u00a0 \u00a0 \u00b7 \u57f9\u8bad\u4e13\u804c\u4eba\u5458\u638c\u63e1\u5355\u8bc1\u8981\u6c42
\u00a0 \u00a0 \u00b7 \u4fdd\u7559\u6240\u6709\u8bb0\u5f55\u7684\u7535\u5b50\u5907\u4efd
\u00a02. \u5206\u7c7b\u4e89\u8bae
\u00a0 \u00a0 \u00b7 \u5bf9\u65b0\u4ea7\u54c1\u7684\u5f52\u7c7b\u5bfb\u6c42\u9884\u5148\u88c1\u5b9a
\u00a0 \u00a0 \u00b7 \u54a8\u8be2\u62a5\u5173\u884c\u6216\u7a0e\u52a1\u4e13\u5bb6
\u00a0 \u00a0 \u00b7 \u5173\u6ce8\u4ea7\u54c1\u5206\u7c7b\u6307\u5357\u7684\u53d8\u52a8
\u00a03. \u5ba1\u8ba1\u89e6\u53d1\u70b9
\u00a0 \u00a0 \u00b7 \u4fdd\u6301\u4e00\u81f4\u7684\u6587\u6863\u7ba1\u7406\u5b9e\u8df5
\u00a0 \u00a0 \u00b7 \u907f\u514d\u9000\u7a0e\u7533\u62a5\u91d1\u989d\u7a81\u7136\u6fc0\u589e
\u00a0 \u00a0 \u00b7 \u4fdd\u7559\u6240\u6709\u8ba1\u7b97\u7684\u5b8c\u6574\u8bb0\u5f55
\u00b7 \u98ce\u9669\u7ba1\u7406
\u00a0\u00b7 \u5b9e\u65bd\u51fa\u53e3\u5355\u8bc1\u5185\u90e8\u63a7\u5236
\u00a0\u00b7 \u5b9a\u671f\u8fdb\u884c\u4f1a\u8ba1\u3001\u9500\u552e\u548c\u7269\u6d41\u4e4b\u95f4\u7684\u5bf9\u8d26
\u00a0\u00b7 \u590d\u6742\u4ea4\u6613\u5bfb\u6c42\u4e13\u4e1a\u54a8\u8be2
\u00a0\u00b7 \u53ca\u65f6\u4e86\u89e3\u6cd5\u89c4\u53d8\u5316

6. \u6570\u5b57\u5316\u8f6c\u578b\u4e0e\u8fd1\u671f\u66f4\u65b0

\u00b7 \u7535\u5b50\u5316\u5904\u7406
\u00a0\u00b7 \u5927\u591a\u6570\u5730\u533a\u5f3a\u5236\u5b9e\u884c\u7535\u5b50\u7533\u62a5
\u00a0\u00b7 \u6d77\u5173\u3001\u7a0e\u52a1\u548c\u5916\u6c47\u7cfb\u7edf\u4e4b\u95f4\u7684\u96c6\u6210
\u00a0\u00b7 \u81ea\u52a8\u6570\u636e\u5339\u914d\u51cf\u5c11\u4e86\u4eba\u5de5\u5ba1\u6838
\u00b7 \u8fd1\u671f\u653f\u7b56\u53d1\u5c55
\u00a0\u00b7 \u4e3a\u7b26\u5408\u6761\u4ef6\u7684\u51fa\u53e3\u4f01\u4e1a\u7b80\u5316\u6d41\u7a0b
\u00a0\u00b7 \u5ba1\u6838\u6d41\u7a0b\u81ea\u52a8\u5316\u7a0b\u5ea6\u63d0\u9ad8
\u00a0\u00b7 \u5bf9\u7279\u5b9a\u4f01\u4e1a\u8bd5\u884c\u5373\u65f6\u9000\u7a0e
\u00a0\u00b7 \u901a\u8fc7\u5927\u6570\u636e\u5206\u6790\u52a0\u5f3a\u5408\u89c4\u76d1\u63a7

7. \u4e13\u4e1a\u652f\u6301\u5efa\u8bae

\u00b7 \u4f55\u65f6\u5bfb\u6c42\u4e13\u4e1a\u610f\u89c1
\u00a0\u00b7 \u9996\u6b21\u5f00\u5c55\u51fa\u53e3\u4e1a\u52a1
\u00a0\u00b7 \u590d\u6742\u7684\u4ea7\u54c1\u5f52\u7c7b
\u00a0\u00b7 \u5927\u989d\u9000\u7a0e\u7533\u62a5
\u00a0\u00b7 \u4e0e\u7a0e\u52a1\u673a\u5173\u51fa\u73b0\u4e89\u8bae\u6216\u88ab\u5ba1\u8ba1
\u00a0\u00b7 \u62d3\u5c55\u65b0\u7684\u51fa\u53e3\u5e02\u573a\u6216\u4ea7\u54c1
\u00b7 \u670d\u52a1\u63d0\u4f9b\u5546
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