Cup Makers (Exemption, Credit & Refund) vs. Trading Companies (Exemption & Refund) – What's the Diff in Tax Rebate Filing? (Part 3)

Every cup holds a story; every life deserves warmth. Hello everyone, this is "Dong Dong's Cup Talk".I have just shared about export tax rebate applications for cup manufacturers and foreign trade traders. I’d like to strike while the iron is hot and share everything I know in one go while I’m still in this sharing mood.

Under the new official policy effective January 1, 2026, document-buying exports for cup exporters will become far more difficult. Many cup exporters, especially business owners, may ask: how else can we make profits without this practice? https://www.umbottle.com/ProductsDetail-VB-10518.html The current foreign trade environment is tough. The RMB is appreciating, and profit margins keep shrinking. If we have to follow formal customs declaration rules, file VAT returns and are unable to secure tax rebates, we would be losing money on every order. So this sharing is especially relevant for friends facing these concerns.

Different Application Forms for Filing

Forms Submitted by Foreign Trade Trading Companies

• Export Detailed Declaration Form for Foreign Trade Enterprises’ Export Tax Rebates

• Purchase Detailed Declaration Form for Foreign Trade Enterprises’ Export Tax Rebates

The system automatically generates summary rebate information based on the export and purchase details. https://www.umbottle.com/ProductsDetail-VB-10518.html It focuses on verifying the matching between customs declarations and input invoices.

Forms Submitted by Manufacturers

• Summary Form for Exemption, Credit & Refund Declaration

• Detailed Declaration Form for Exemption, Credit & Refund of Exported Goods and Repair & Replacement Services by Production Enterprises

The summary form is linked to data from the VAT return to calculate the current-period exemption-and-credit amount and refundable tax amount. https://www.umbottle.com/ProductsDetail-VB-10518.html These calculation items do not apply to foreign trade enterprises at all.

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