Cambridge China Bridge

China export rebate price-impact calculator

Estimate how a rebate cut could affect a production exporter's cost under the exemption–credit–refund method (免抵退). The currency is a display label only: no FX conversion is performed.

Matches include historical and announced future changes, not a current rebate rate. A prefix can cover different products: confirm the exact code, annex description, export date and eligibility with the factory. Rates remain editable.

Enter rates manually, or look up a tracked HS change.

Defaults to 13% unless the tracked data specifies otherwise. Confirm the VAT rate for your product.

Estimated cost impact

Maximum extra cost — up to about
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Share of FOB (%)
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Non-refundable input VAT before
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Non-refundable input VAT after
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This is an estimate: factories may pass on part of it or absorb it; trading companies and small-scale taxpayers differ. It is not an automatic price rise or a tax assessment. Tax-free inputs, processing imports and other statutory adjustments can reduce the rate-gap cost.

Full cancellation may trigger domestic-sale VAT treatment, with deductible inputs and exceptions. A zero-rebate result here is a simplified loss-of-rebate exposure comparison, not a calculation of the tax payable or confirmation that 免抵退 continues at zero.

Maximum extra cost ≈ FOB × (old rebate − new rebate). Non-refundable share ≈ FOB × (VAT − rebate). Rates are percentages of FOB; amounts stay in the chosen currency. Actual tax reporting requires the statutory RMB conversion.

Illustrative worked example — not a quotation

Assume CNY 100,000 FOB, 13% VAT and a rebate cut from 13% to 9%, with no tax-free input adjustment. The non-refundable share rises from CNY 0 to CNY 4,000: up to about 4% of FOB.

CN¥100,000.00 × (13% − 9%) = CN¥4,000.00 (4%)

Rule and official sources

财税〔2012〕39号, sections II, V and VII, is the historical rule. 财政部 税务总局公告2026年第11号 (MOF / STA Announcement No. 11 of 2026) replaces it from 1 January 2026. Section V retains the rate-gap cost principle; sections VIII–X cover taxation, exceptions and replacement.

View the tracked export rebate announcements