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Export Tax Rebates in China: Recent Changes and Risk Management Export Tax Rebates in China: Recent Changes and Risk Management May 11, 2021 Posted by China Briefing Written by Edith Jia Reading Time: 7 minutes Export tax rebates refer to refunds of the value-added tax (VAT) and consumption tax (CT) actually paid by the exporting enterprises on exported goods during the production and circulation process. While it is an important trade policy widely adopted by various countries to promote exports, enterprises might be exposed to certain risks and disadvantages when applying the policy. In this article, we will walk you through the recent changes in China’s export tax rebates regime and provide our suggestions on how to prevent and manage the risks in a practical way.

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