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to Get Tax Refund for Exporting Prefabricated Houses","how-to-get-tax-refund-for-exporting-prefabricated-houses","2026-09-18T08:40:57.292Z","2026-09-18T08:40:57.315Z","en","**Tax refunds for exporting prefabricated houses mainly follow the general regulations for export tax refunds. Eligible businesses can apply for tax refunds.**\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788446013163_t0hizunj_03f76559ca.jpg)\n\n### Basic Policy Concepts\nExport tax refunds are a common policy in international trade, referring to the refund of value-added tax (VAT) and consumption tax paid on goods during domestic production and circulation processes when they are declared for export, achieving zero-tax-rate exports. The core objective is to balance the tax burden on domestic products, reduce export costs for businesses, and enhance the competitiveness of products in the international market. Prefabricated houses, as exported goods, can enjoy this policy if they meet the conditions.\n\n### Scope of Application and Conditions\n- **Goods Scope**: The goods must fall within the scope of VAT and consumption tax levies and meet three conditions: \"declared for export and left the country, treated as sales in financial records, and foreign exchange receipts verified.\" If prefabricated houses are declared for export through customs, and the business has completed sales accounting and received foreign exchange, they can be included in the scope of tax refunds.  \n- **Business Scope**: This includes production enterprises (self-operating or entrusted export of self-produced goods), foreign trade enterprises (direct or entrusted export after acquisition), and specific enterprises. For example, a production enterprise that produces and exports prefabricated houses on its own, or a foreign trade enterprise that acquires and exports them, can apply for tax refunds.\n\n### Tax Refund Calculation Methods and Procedures\n- **Calculation Methods**:  \n    - Production enterprises use the \"exemption, credit, and refund\" method: exempting VAT on production and sales, using input tax credits from raw materials and other items used in exported goods to offset VAT payable on domestic sales, and refunding any remaining uncredited amounts.  \n    - Foreign trade enterprises use the \"tax first paid, then refunded\" method: exempting VAT on export sales and calculating tax refunds based on acquisition costs and refund rates. For example, if a foreign trade enterprise acquires a prefabricated house for 1 million yuan with a refund rate of 13%, the tax refund amount is 130,000 yuan.  \n- **Tax Refund Procedures**:  \n    1. Export goods tax refund (exemption) certification: Businesses need to complete certification procedures with tax authorities.  \n    2. Collection of documents: Including export goods declaration forms, VAT invoices, foreign exchange verification documents, etc.  \n    3. Data entry and pre-declaration: Enter data and pre-declare through the electronic tax bureau or tax refund system.  \n    4. Tax authority review: Tax departments verify the consistency of documents and data.  \n    5. Tax refund approval and disbursement: After approval, tax authorities transfer the tax refund amount to the business's account.\n\n### Policy Dynamics and Optimization Measures\n- **Increasing export tax refund rates**: The state adjusts refund rates based on economic conditions. If prefabricated houses are included in the adjustment scope, businesses can enjoy higher refund rates, further reducing costs.  \n- **Optimizing tax refund procedures**: Promoting paperless declarations, reducing the submission of paper documents, accelerating review speeds, shortening tax refund cycles, and improving business capital turnover efficiency.",false,{"id":211,"documentId":212,"name":213,"alternativeText":214,"caption":27,"focalPoint":27,"width":119,"height":119,"formats":215,"hash":234,"ext":122,"mime":125,"size":235,"url":236,"previewUrl":27,"provider":147,"provider_metadata":27,"createdAt":237,"updatedAt":237,"publishedAt":237},16199,"zpvtg7a3jurru84k54tlvcb0","import_1788446013163_t0hizunj_03f76559ca.jpg","Modular Housing — A Pilot Project for the \"Saving Space Resources\" 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