On 7 January 2015, China's State Administration of Taxation issued Notice 2015 No. 2, which introduces a rating system aimed at optimizing the country's export tax rebate service/process. Under the system, taxpayers seeking export rebates are assigned one of four ratings.
Based on the rating, export rebate claims will either be simplified or require additional documentation. Class 1 taxpayers may claim rebates electronically without submitting original invoices, Class 2 and 3 will need to s…