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For companies engaged in general trade exports, export tax rebates are an important policy benefit that helps reduce operating costs and enhance international competitiveness. However, the complex procedures and frequently updated policies are a source of frustration for many corporate finance professionals and business owners. This article provides a comprehensive analysis of the entire process for 0110 general trade export tax rebates, helping companies comply with regulations and efficiently take advantage of these policy benefits.

I. Overview of the Model

In international trade, the 0110 model (i.e., general trade exports) is a common transaction method, particularly suitable for traditional B2B foreign trade operations. The core of this model lies in domestic companies selling goods directly to overseas customers to complete the export process. To take advantage of tax rebate policies, some companies choose to use a Hong Kong-based company as an intermediary—that is, goods are first exported from the domestic company to the Hong Kong company, which then sells them to the final overseas customer. Provided that tax compliance is maintained, this approach can effectively reduce operating costs.

II. Key Advantages and Scope of Application

The advantage of the 0110 model lies in its relatively simple operational process, which gives businesses greater control over the transaction process. In addition, this model imposes few restrictions on the types of export goods or customs clearance ports, making it suitable for virtually all types of general trade export operations. For companies that primarily engage in cross-border trade, the 0110 model is an ideal choice, particularly for business scenarios involving large transaction volumes and high transaction frequency.

III. Detailed Operational Procedures

1. Signing the Contract

Domestic export companies sign trade contracts with overseas customers, specifying key terms such as the type, quantity, price, delivery date, and payment terms of the goods. This forms the foundation of the entire transaction, and the level of detail in the contract directly affects the smooth progress of subsequent procedures.

2. Preparation of Goods

In accordance with the contract requirements, the exporting company organizes the production or procurement of the goods and ensures that their quality and quantity comply with the contract terms. At the same time, the company must prepare the necessary shipping documents, such as commercial invoices and packing lists.

3. Export Declaration

Preparing Materials: Companies must prepare customs declaration forms, invoices, contracts, packing lists, and detailed declaration information (including material, intended use, specifications, and model numbers) to assist customs authorities in accurately classifying and regulating the goods.

Customs Clearance Methods: Companies may file their own customs declarations or entrust a professional customs brokerage firm to do so (they must provide complete customs declaration documents and sign a power of attorney).

Customs Review: Customs reviews the declaration information to verify that the cargo details match the accompanying documents and that the declared value is reasonable. If necessary, the cargo will be inspected.

4. Freight Transportation

Selecting a Mode of Transportation: Choose between ocean freight, air freight, or ground freight based on the characteristics of the cargo, delivery time, and cost. Ocean freight is more economical for large shipments, while air freight is suitable for cargo that requires timely delivery.

Shipping Arrangements: Contact a freight forwarder or shipping company to arrange a shipping plan. The company must track the shipment status to ensure that the goods are delivered safely and on time.

5. Foreign Exchange Receipts and Settlement

Overseas customers pay for the goods according to the payment terms specified in the contract (letter of credit, collection, wire transfer, etc.). After receiving the payment, domestic enterprises conduct foreign exchange settlement in accordance with foreign exchange regulations, converting the foreign currency into RMB.

Friendly Reminder: Receiving foreign exchange is a prerequisite for claiming a tax refund. The funds must be transferred from the overseas buyer’s account, and a bank foreign exchange settlement slip must be provided. We recommend verifying the buyer’s ability to make the payment in advance to avoid delays in the tax refund application caused by late receipt of foreign exchange. Want a guide to compliant foreign exchange practices for international trade? Scan the QR code to add WeChat ID jxhcyb, and we’ll send you detailed information!

IV. Export Tax Rebate Procedures

Export tax rebates are a crucial component of the 0110 model and can effectively reduce corporate costs. The following are the key steps in the tax rebate process:

Qualifications and Requirements

The company must be registered as a general taxpayer, have complete procurement documentation, maintain comprehensive business processes, and possess relevant qualifications such as import and export rights. In addition, the goods must be actually exported and comply with tax refund policy requirements.

Tax Refund Claim

After the goods are exported, the company must enter the relevant information into the tax authority’s export tax refund filing system within the specified time frame and submit supporting documents such as the export customs declaration form and special VAT invoices. Once the tax authority approves the application, it will refund the VAT and other taxes previously paid by the company.

Tax Refund Cycle

Depending on the company’s classification level, the tax refund processing time is generally 5–20 business days. By using a professional service provider to handle the tax refund on your behalf, you can receive advance payment of the refund in as little as 1–3 business days.

V. Case Study Analysis

contexts: Domestic Company A (a general taxpayer with import and export rights) signed a contract with U.S. Trading Company B to export 1,000 down jackets at a unit price of $100 per jacket, for a total value of $100,000.

workflow::

Signing of the Contract: Company A and Company B entered into a detailed contract via email and fax

Preparing the Goods: Company A coordinates production, quality inspection, and packaging, and prepares the shipping documents.

Export Declaration: Prepare customs declaration documents, submit the declaration through a customs broker, and await customs approval

Freight Transportation: Chose ocean freight, arranged the booking, and the cargo arrived safely at a U.S. port

Foreign Exchange Receipts and Settlement: Company B paid for the goods via bank wire transfer, and Company A completed the foreign exchange settlement.

Tax Refund Process:

Preparation of Qualifications and Documentation: Company A possesses the relevant qualifications and collects export customs declarations, special VAT invoices, and other documents.

Electronic Filing: Enter information and upload tax return data through the Electronic Tax Bureau

Tax Audit: During the initial review, the tax authorities found slight discrepancies between the information on the raw material invoices and the customs declaration form; after Company A provided supporting documentation, the tax authorities accepted it.

Tax Refund Received: After approval by the tax authorities, Company A received its tax refund.

Calculation of Tax Refund Amounts: Assuming the tax refund rate for goods is 13%, goods worth $100,000 converted to RMB at an exchange rate of 7 would be 700,000 RMB. The tax refund amount would be 700,000 ÷ 1.13 × 0.13 ≈ 80,500 RMB. The actual tax refund rate must be determined based on the commodity’s customs code.

Friendly Reminder: Many companies have had their tax refund claims rejected due to slight discrepancies between the item descriptions on invoices and those on customs declaration forms. We recommend that when making purchases, you ask suppliers to issue special VAT invoices using the exact item descriptions, specifications, and units listed on the customs declaration form to ensure that the “three documents” match. Want to access the checklist for verifying the consistency of the four documents and examples of common errors? Scan the QR code to add us on WeChat.jxhcyb, We'll send you the detailed modelBoard!

VI. How Can You Process Tax Refunds More Efficiently?

Companies that do not have their own import/export rights or lack a dedicated tax refund team can entrust a compliant comprehensive foreign trade service platform to handle their tax refund on their behalf. Professional service providers can offer the following support:

Increase Profits: The difference between upstream invoicing costs and tax refund amounts constitutes profit, which can typically increase net profit by 3%–7%, with a maximum increase of 13%.

Express Tax Refund: Service providers typically advance the tax refund funds within 1–3 business days, significantly shortening the tax refund process.

One-Stop Service: We provide full-service support for export customs clearance, document preparation, tax refund applications, and other related processes, so businesses don’t have to waste time on tedious details.

Sunshine Compliance: Export customs clearance is handled through a service provider using their company name; no need for your own import/export rights; the entire process is compliant.

Eligible Merchants: Companies that do not have independent import and export rights and are unable to file for tax refunds on their own; or companies with limited staff resources and no dedicated personnel to handle tax refund matters.

Friendly Reminder: If you do not currently have import/export rights or are having difficulty obtaining compliant special VAT invoices, you can engage a professional service provider to handle your tax refund on your behalf. Want to learn more about the specific fees and partnership process for Tax Refund Assistant? Scan the QR code to add WeChat ID jxhcyb, and we’ll connect you with reliable service providers!

We provide domestic (Shenzhen, Guangzhou, Shanghai, Beijing, Hangzhou, etc.) company registration, overseas (Hong Kong, the United States, Japan, the United Kingdom, Singapore, Thailand, Vietnam, etc.) company registration, Hong Kong identity application and renewal services, as well as covering the cross-border tax planning, shareholding structure design, compliance and risk control programs, and other full chain of corporate services.

Feel free to contact me anytime you need me at:18148556832, microsoft:jxhcyb(can be added by searching directly) or scan the QR code below to add

put at the end

0110 The key requirements for export tax rebates under general trade are: general taxpayer status, compliant special VAT invoices, genuine exports, and receipt of foreign exchange. The operational process consists of six major steps: contract signing, goods preparation, export declaration, transportation, foreign exchange settlement, and tax rebate declaration. Enterprises must ensure that the customs declaration form, invoice, and foreign exchange receipt are consistent with one another, and must pay attention to the deadline for filing the tax refund claim (typically within 90 days). Enterprises lacking import/export rights or a dedicated professional team may entrust a compliant comprehensive foreign trade service platform to handle the tax refund on their behalf, with funds typically credited within 1–3 business days. Compliant tax refunds not only reduce costs but also enhance international competitiveness.

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📌 Recommended Reading: “The Complete Process for General Trade Export Tax Rebates Under Form 0110: Compliant Invoices + Consistency Among the Three Documents, Tax Rebate Cycle of 5–20 Business Days”

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