This policy expansion covers more departure ports. Wuxi (Jiangyin) Port has been added, further covering ports in Inner Mongolia, Guangxi, Zhejiang, Liaoning, Guangdong and other provinces. Specifically, the newly added departure ports include:

Inner Mongolia Autonomous Region

: Included in the list of departure ports, further expanding the regional coverage.

• Guangxi Zhuang Autonomous Region: Multiple ports have been added to enhance the export capacity of the southern region.
• Zhejiang Province: Addition of multiple ports to enhance export capacity in the southern region.
• Zhejiang ProvinceContinue to optimize existing ports, such as Lianyungang Port, Ningbo Port, etc., and add Wuxi (Jiangyin) Port.
• Liaoning ProvinceStrengthen logistics support in the northern region.
• Guangdong ProvinceAdd Shantou Port, Huadu Port in Guangzhou City, Nansha Port in Guangzhou City, Zhanjiang Port in Zhanjiang City, Jiangmen Gaoxin Port in Jiangmen City, Qinzhou Port in Qinzhou City, Yangpu Port in Danzhou City, etc., to further consolidate the export hub status of the Guangdong - Hong Kong - Macao Greater Bay Area.

Scope of Application and Conditions

According to the new policy, container goods that are declared for export from the designated departure ports by eligible export enterprises, carried by China State Railway Group Co., Ltd. and its subsidiaries, and directly reach the departure place through railway transit can enjoy the departure port tax - refund policy. It should be noted that dangerous goods are not applicable to this policy.

Optimization of Tax - Refund Process

The three departments have clarified the tax - refund handling process, including:

1. Application by Export EnterprisesExport enterprises need to go through the release procedures at the departure port and generate the electronic information of the export goods declaration form.
2. Information TransmissionThe General Administration of Customs transmits the electronic information of the export goods declaration form to the State Taxation Administration.
3. Tax - Refund ApplicationExport enterprises apply for tax - refund to the tax authorities with relevant materials and complete the tax - refund filing.
4. Tax - Refund ReviewThe tax authorities handle the tax - refund according to the enterprises export classification, customs credit rating and declaration form information.
5. Data FeedbackAfter the goods actually leave the country, the General Administration of Customs feeds back the customs clearance and verification data to the State Taxation Administration to complete the tax - refund verification.
6. Exception handlingIf the goods are not actually exported, the tax needs to be paid up, and the tax authorities will recover the tax already refunded.

Policy Objectives and Significance

This expansion of the departure port tax - refund policy aims to further simplify the tax - refund procedures for export enterprises, improve tax - refund efficiency, reduce enterprise operating costs and enhance the international competitiveness of Chinese export enterprises by optimizing the tax - refund process and adding tax - refund ports. At the same time, the newly added departure ports will promote regional economic development, enhance the ports logistics capacity and optimize the national logistics layout.

Strengthen Departmental Collaboration

The three departments emphasized that local customs and tax departments need to strengthen communication, establish a liaison and cooperation mechanism, exchange information on enterprises compliance and integrity and abnormal cargo shipments, ensure the smooth implementation of the policy, and promptly solve problems arising in the work.

Future outlook

With the further expansion of the departure port tax - refund policy, Chinese export enterprises will enjoy more convenience and support, promoting more high - quality products to enter the international market. At the same time, the improved tax - refund policy will attract more enterprises to participate in export trade and promote the sustained and healthy development of the Chinese economy.

Conclusion

The expansion of the departure port tax - refund policy this time is an important measure for the Chinese government to support exports and optimize the trade environment. Through continuous improvement of the policy, China will further consolidate its position in global trade and help export enterprises achieve greater success in the international market.