{"id":10508,"date":"2026-05-22T13:56:03","date_gmt":"2026-05-22T05:56:03","guid":{"rendered":"https:\/\/www.qicaiying.cn\/?p=10508"},"modified":"2026-05-22T13:56:04","modified_gmt":"2026-05-22T05:56:04","slug":"%e8%b7%a8%e5%a2%83%e7%94%b5%e5%95%86%e4%bc%81%e4%b8%9a%e5%bf%85%e7%9c%8b%ef%bc%9a0110%e6%a8%a1%e5%bc%8f%e5%87%ba%e5%8f%a3%e9%80%80%e7%a8%8e%e6%80%8e%e4%b9%88%e7%94%b3%e8%af%b7%ef%bc%9f%e4%b8%80","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/10508","title":{"rendered":"Cross-border e-commerce enterprises must see: 0110 mode export tax rebate how to apply? General taxpayer qualification, three single comparison, collection time limit, miss a can not refund!"},"content":{"rendered":"

\ud83d\udc4b Scan the code to add WeChat (WeChat:jxhcyb<\/mark>) or call customer service:18148556832<\/mark>, Get the 0110 Model Export Tax Rebate Operations Manual + List of Filing Documents + Three-Document Comparison Template for free!<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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

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In today\u2019s world of increasingly seamless global trade, cross-border e-commerce has become a key channel for many businesses to expand into international markets. Among the various export customs clearance models, the \u201c0110 Model\u201d (direct export under general trade) is highly favored for its simplicity and broad applicability. This article will provide a detailed explanation of how to claim export tax rebates under the 0110 model, helping cross-border businesses better understand and apply the relevant policies.<\/p>\n\n\n\n

I. What Is the 0110 Mode?<\/mark><\/strong><\/p>\n\n\n\n

The 0110 model refers to the traditional general trade export model, which applies to enterprises with import and export rights that import or export goods unilaterally. Under this model, enterprises are required to submit necessary export documents\u2014including customs declaration authorization agreements, packing lists, invoices, and contracts\u2014when exporting. For cross-border e-commerce sellers, if you hold your own import and export rights and can obtain compliant input invoices, the 0110 model is the most direct way to claim a tax refund.<\/p>\n\n\n\n

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II. Basic Requirements for Export Tax Rebates Under the 0110 Model<\/mark><\/strong><\/p>\n\n\n\n

To apply for an export tax refund through the 0110 procedure, enterprises must meet the following conditions:<\/p>\n\n\n\n

Eligibility Requirements: The enterprise must be a general VAT taxpayer and must have completed the filing for export tax refund (exemption) eligibility with the competent tax authority. Small-scale taxpayers are not eligible to apply for tax refunds under the 0110 model.<\/p>\n\n\n\n

Customs Declaration Form: Ensure that the exported goods have been issued a Customs Declaration Form for Export Goods (for Export Tax Rebate Purposes) and that the information on the form matches the electronic data in the Electronic Port system. The commodity name, quantity, and value listed on the customs declaration form must match the actual export.<\/p>\n\n\n\n

Foreign Exchange Receipts: Foreign exchange receipts for exported goods must be received by the deadline for filing tax refund (exemption) claims. The foreign exchange must be remitted from the overseas buyer\u2019s account, and a bank exchange slip must be provided.<\/p>\n\n\n\n

Invoices: When purchasing or exporting goods, you must obtain a special VAT invoice and ensure that the information on the invoice exactly matches the information on the export customs declaration. Standard invoices cannot be used for tax refunds.<\/p>\n\n\n\n

Friendly Reminder: Many sellers fail to receive tax refunds due to missing input invoices or discrepancies in customs declaration information. We recommend prioritizing suppliers who can issue special VAT invoices when making purchases, and ensuring that the customs declaration, invoice, contract, and foreign exchange receipt all match. Want to get a checklist for verifying these four documents? Scan the QR code to add us on WeChat.jxhcyb<\/mark>, and we'll send you a detailed template!<\/p>\n\n\n\n

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III. Export Tax Rebate Process Under the 0110 Model<\/mark><\/strong><\/p>\n\n\n\n

Registration Process: Eligible enterprises submit the required documents to the local tax authorities to complete the export tax rebate registration. For initial registration, enterprises must provide their business license, proof of import\/export authorization, bank account information, and other required documents.<\/p>\n\n\n\n

Data Integration: Upload order, payment, and logistics information to the system to perform a three-way reconciliation (order, payment, and shipping documents) and complete the verification and release of the list. This is a core step in the cross-border e-commerce tax refund process, and the data must be accurate and traceable.<\/p>\n\n\n\n

Customs Declaration and Consolidated Filing: Periodically compile export lists, generate official customs declarations, and file them. Customs issues a tax refund certificate for the customs declaration (i.e., the special copy for export tax refunds).<\/p>\n\n\n\n

Foreign Exchange Settlement Procedures: Take the verification form obtained through the Electronic Port system to the State Administration of Foreign Exchange to complete the foreign exchange settlement procedures. Currently, most regions have implemented online verification, but you must still retain the foreign exchange receipt.<\/p>\n\n\n\n

Tax Refund Filing: File for a tax refund through the tax filing system and the Export Goods Tax Refund (Exemption) Filing System, and submit the relevant documents to the tax authorities to apply for the refund. For the first tax refund, tax officials may need to conduct an on-site inspection of your business premises.<\/p>\n\n\n\n

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IV. Important Notes<\/mark><\/strong><\/p>\n\n\n\n

Documentation must be complete<\/strong>: In addition to the standard export tax rebate filing documents, you must also provide supporting materials related to the transaction (such as purchase contracts, logistics records, and screenshots of online transactions) to verify the authenticity of the transaction. Tax authorities take a very strict stance against \u201cfake exports used to fraudulently claim tax rebates.\u201d<\/p>\n\n\n\n

Pre-processing of Financial Records<\/strong>: Export tax rebates can only be applied for after the sales have been recorded in the financial books. We recommend that companies process the transactions in their accounting systems promptly after completing the transaction on the platform and recognizing revenue, to avoid missing the filing deadline due to delays in financial processing.<\/p>\n\n\n\n

Declaration Deadline<\/strong>: Export tax rebates generally must be claimed within 90 days of the date of export customs clearance (subject to the specific regulations of the local tax authority); failure to do so within this timeframe may result in the loss of the tax rebate.<\/p>\n\n\n\n

Friendly Reminder: In the 0110 tax refund process, the stages most prone to delays are the \u201cthree-document comparison\u201d and the \u201con-site inspection.\u201d We recommend preparing in advance by having proof of a genuine office space (with a property deed), social security records for employees, and utility bills on hand to prepare for on-site tax inspections. Want to get the full SOP for the 0110 tax refund process and a guide to avoiding pitfalls? Scan the QR code to add WeChat ID jxhcyb, and we\u2019ll send you the detailed materials!<\/strong><\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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

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put at the end<\/p>\n\n\n\n

The 0110 model is a key pathway for cross-border e-commerce companies to obtain export tax rebates in compliance with regulations, but the requirements are quite stringent: companies must be general taxpayers, hold import and export rights, be able to obtain special VAT invoices, and complete the \u201cthree-document verification\u201d and foreign exchange receipt. The process consists of five steps: filing, data integration, customs declaration, foreign exchange settlement, and tax rebate application. It is recommended that companies standardize their procurement invoices, ensure consistency between customs declaration information and financial records, and properly handle financial processing in advance to avoid tax refund failures caused by incomplete documentation or inconsistent information. If possible, engaging a professional financial and tax firm to assist with these procedures can significantly improve efficiency and the success rate.<\/p>\n\n\n\n

\ud83d\udc47 Scan the code to add WeChat (WeChat:jxhcyb<\/mark>)<\/p>\n\n\n\n

\ud83d\udccc Call customer service:18148556832<\/mark><\/p>\n\n\n\n

\ud83d\udccc Scan the QR code below to immediately receive the \u201c0110 Tax Refund Operations Manual + List of Filing Documents + Four-Document Matching Template\u201d<\/p>\n\n\n\n

\ud83d\udccc Recommended Reading: \u201cHow Big Does Your Office Need to Be to Apply for Import\/Export Tax Rebates? Over 5 square meters for a tax credit of 100,000, and over 20 square meters for 1 million\u201d<\/p>\n\n\n\n

\ud83d\udccc Recommended Reading: \u201cIf a Foreign Trade Company\u2019s Registered Address and Office Address Do Not Match, Tax Refunds Are Generally Not Allowed\u201d<\/p>\n\n\n\n

\ud83d\udccc Scan the QR code below to get more first-hand explanations of cross-border finance and taxation<\/p>\n\n\n\n

\"\"<\/figure>","protected":false},"excerpt":{"rendered":"

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