Cup Makers (Exemption, Credit & Refund) vs. Trading Companies (Exemption & Refund) – What's the Diff in Tax Rebate Filing? (Part 4)

There are stories in cups and warmth in life. Hello everyone, this is "Dong Dong's Cup Talk". I just shared content about export tax declaration for cup manufacturers and foreign trade trading companies. I’d like to strike while the iron is hot and share all I know with you while I’m still in the mood for this sharing.

Under the new official rules effective January 1, 2026 by the Chinese government, exporting goods via buying export declarations (danmai export) will become far harder for cup exporters. Many cup export business owners may ask: How else can we make money without buying declarations? The current foreign trade environment is tough. The RMB is appreciating and profit margins keep shrinking. https://www.umbottle.com/ProductsDetail-VB-10349.htmlIf we have to file normal customs declarations and declare VAT yet fail to get tax refunds, won’t we be losing money on every order? So friends with these concerns, please pay close attention to what I’m going to cover next.

Differences in Preparation and Focus of Verification for Business Documents

For foreign trade trading companies: Key verification is the consistency of three flows – goods, invoices and funds

At the declaration stage, verification centers on the procurement process: qualifications of upstream suppliers, procurement contracts, special VAT invoices for finished goods, bank transfer records between corporate accounts, and logistics documents. https://www.umbottle.com/ProductsDetail-VB-10349.htmlTax authorities mainly verify the authenticity of procurement transactions. Tax audit focus: abnormal invoices from upstream manufacturers, separation between invoices and actual goods. Production processes, water & power consumption and material requisition records are generally not checked.

For cup manufacturing factories: Key verification is production authenticity and matched input-output ratio

Besides export sales contracts, customs declarations and foreign exchange collection vouchers, factories must keep material requisition slips, production ledgers, finished goods warehouse receipts, and invoices for water, power and auxiliary materials. Tax auditors cross-check raw material procurement volumes, https://www.umbottle.com/ProductsDetail-VB-10349.htmlwastage rates and finished output quantities to validate the logic of input-output matching. On-site factory inspections and warehouse stocktaking may be arranged when necessary. A high-risk issue for manufacturers: finished goods purchased externally cannot be mixed with self-produced goods for exemption, credit and refund declaration.

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