Processing Authority: No.3 or No.4 Sub-branches of Shanghai Municipal Office of State Administration of Taxation
Application Formalities: 
1. Presenting the Qualification Certificate of Importing/Export Enterprise of the People's Republic of China approved and issued by Ministry of Commerce of the People's Republic of China or the institution authorized whereby, or the Certificate of Approval of Foreign-Invested Enterprise of the People's Republic of China in case of the foreign-invested enterprise, or the Registration Certificate of Self-Operating Import/Export Power of Productive Enterprise issued by the competent foreign trade and economic cooperation authority at the provincial level in case of the state-/collectively-owned productive enterprise adopting the system of the self-operating import/export power;
2. Presenting the copy of the Business License of Incorporated Enterprise issued by the State Administration for Industry and Commerce of the People's Republic of China;
3. Presenting the copy of the Certificate of Tax Registration issued by the State Administration of Taxation;
4. Presenting the Certificate of Registration of Independent Customs Clearance Unit issued by the competent customs;
5. Presenting the Notice of Certificate of Bid Winning issued by the municipal office of State Administration of Taxation which governs the place where the bid winning unit is located (in case of the bid winning enterprise without import/export operation power);
6. Presenting the official document for approval of using the concessional loan of the Chinese government and the fund for the joint-investment/ cooperative project for foreign-aid export by Ministry of Foreign Trade and Economic Cooperation (in case of the foreign-aid export enterprise);
7. Presenting the agreement for export on consignment (in case of the export enterprise on consignment without import/export operation power);
8. Presenting the numbers of the primary deposit account and tax reimbursement account and the certificate issued by the depositing bank;
9. Presenting the Certificate of Organization/Institution Code of the People's Republic of China issued by State Bureau of Quality and Technical Supervision;
10. Presenting the review form for application confirmation of common taxpayer of value-added tax or the review form for annual review of common taxpayer of value-added tax;
11. Presenting the relevant contracts and the articles of association in case of the foreign-invested enterprises; and
12. Presenting other certifications and materials required by the competent taxation authority.
Processing Procedures: 
(I) The foreign (industrial) trade enterprise shall present any and all of the above materials to No.3 or No.4 Sub-branches of Shanghai Municipal Office of State Administration of Taxation (to No. 3 Sub-branch in case of tax registration in the taxation bureau at the district/county level, or to No. 4 Sub-branch in case of tax registration in the taxation bureau at the municipal level). The productive enterprise shall present any and all of the above materials to the competent taxation authority for issue of the Contact Form of Verification of Registered Tax Reimbursement (Exemption) of Export Enterprise at first, and complete any and all of formalities necessary for such registration in No.3 or No.4 Sub-branches.
(II) The said enterprise shall fill in the Application Form of Registration of Tax Reimbursement according to the applicable provisions, and present it with the xerox copy of the above materials to the sub-branch governing the tax reimbursement. In addition, the foreign (industrial) trade enterprise shall present the registration information disc, and the productive enterprise shall present the Contact Form of Verification of Registered Tax Reimbursement (Exemption) of Export Enterprise issued by the tax levying authority.
(III) The sub-branch governing the tax reimbursement will verify the above declaration materials presented by the export enterprise for any error, and print out and distribute the Certificate of Registration of Tax Reimbursement (Exemption) of Export Enterprise to it.
Charging Standard & Basis:
(I) Charging Standard: RMB 50 per set of the Certificate of Registration of Tax Reimbursement (Exemption) of Export Enterprise as the cost of production
(II) Charging Basis: Reply to the Letter by the Municipal Office of State Taxation Administration on Application for Charging the Cost of Production of the Certificate of Registration of Tax Reimbursement (Exemption) of Export Enterprise/Goods [Hu Jia Xing (1996) No.103 and Hu Cai Zong No.20] jointly issued by Shanghai Pricing Bureau and Shanghai Finance Bureau
Filing Authority: Shanghai Finance Bureau (Shanghai Municipal Office of State Administration of Taxation and Shanghai Local Taxation Bureau)
Processing Address: F/12, No. 865, South Zhongshan Road, Shanghai (No. 4 Sub-branch), and F/17, No. 865, South Zhongshan Road, Shanghai (No. 3 Sub-branch),
audituser:
Processing Basis: Law of the People's Republic of China on Administration of Taxation, Rules for Implementation of the Law of the People's Republic of China on Administration of Taxation, Measures for Administration of Tax Reimbursement (Exemption) of Export Goods, and other applicable laws, regulations, and rules.
Contact Tel: 6365 0299 for No. 4 Sub-branch, and 6365 0293 for No. 3 Sub-branch
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Processing Time: On Mondays through mornings of Fridays. See accepting time announced by each sub-bureau respectively for details of processing time.
Time Limit for Processing: The sub-branch shall, upon acceptance of registration application, carry out an overall review subject to the exiting policies and regulations on tax reimbursement of export goods, and, in case the materials presented by the export enterprise are complete and sound, complete the said review and issue the Certificate of Registration of Tax Reimbursement (Exemption) of Export Enterprise within 10 working days.
Qualified Application Subject: 
(I) Any and all of export enterprises who are holders of the self-operating import/export power granted by Ministry of Foreign Trade and Economic Cooperation and the institution authorized whereby;
(II) Any and all of foreign-invested enterprises;
(III) Any and all of productive enterprises who are involved in export businesses on consignment without the import/export operation power; and
(IV) Other enterprises specially entitled to reimbursement or exemption of value-added tax and consumption tax.