Under the 2026 Export Tax Refund New Policy, How Qualified Agency Companies Help Enterprises with Compliant Tax Refund

Key Points Analysis of 2026 Export Tax Refund and Tariff New Policies

Key Point 1: Export Tax Refund Rate for High-End Mechanical and Electrical Products Raised to 17%

Starting from March 2026,China will raise the export tax refund rate for 1,200 categories of high-end mechanical and electrical products including intelligent equipment and new energy vehicle parts from 15% to 17%,covering sectors such as automobile manufacturing,industrial robots and photovoltaic equipment.In simple terms,for every 1 million yuan of such products exported,enterprises can get an additional 20,000 yuan in tax refunds.This is not just a simple numerical change; behind it is the policy’s targeted support for exports of high-end manufacturing industries.Since such products have high R&D costs,the increase in tax refund rates can directly ease enterprises’ cash flow pressure.

Key Point 2: Full Coverage of Paperless Declaration for Cross-Border E-Commerce B2B Export Tax Refunds

Starting from June 2026,paperless declaration materials for cross-border e-commerce B2B export tax refunds will be abolished nationwide.Enterprises only need to upload electronic data such as contracts,bills of lading and invoices through the E-Port.The tax authority’s review cycle has been shortened from the original 15 working days to 7 working days.Previously,many cross-border e-commerce enterprises had their tax refunds delayed by 2-3 months due to delays or loss of paper materials.This problem has basically been solved after the new policy,but enterprises are required to ensure that their electronic data is completely consistent with the customs and tax authorities’ systems,otherwise the declaration will be rejected.

Key Point 3: Expansion of Tariff Reduction and Exemption for Exported Goods in Yangtze River Delta Free Trade Zone

Starting from August 2026,enterprises in the Yangtze River Delta Free Trade Zone will enjoy tariff reduction and exemption benefits from importing countries for 300 categories of light industrial products (such as smart home products and outdoor goods) exported.Specifically,enterprises only need to provide the free trade zone registration certificate and export commodity list,and can apply for a certificate of origin to the customs through an agency company.The import tariffs of some products can be reduced by 10%-15%.This is targeted support for regional foreign trade,as the Yangtze River Delta is the main concentration area for light industrial product exports.

Opportunities and Challenges of the New Policies for Export Enterprises

Opportunities: Accelerated Cash Flow Recovery and Two-Way Cost Reduction

• The increase in tax refund rates directly increases enterprise profits: Take a new energy vehicle parts enterprise as an example.In 2026,its export volume was 50 million yuan,and with the tax refund rate raised from 15% to 17%,it can get an additional 400,000 yuan in tax refunds,which is equivalent to a 400,000 yuan increase in profits;
• Paperless declaration shortens processing time: General Manager Zhang of a cross-border e-commerce enterprise told Manager Jia that in 2025,the average time for tax refunds to arrive was 45 days.After the 2026 new policy,with guidance from Zhongshen,the refunds now arrive in 28 days on average,increasing cash flow turnover efficiency by 38%;
• Tariff reduction and exemption lower terminal prices: An outdoor goods enterprise in the Yangtze River Delta reduced the price of tents exported to the EU by 8% through tariff reduction and exemption,and order volume increased by 22% year-on-year.

Challenges: Upgraded Compliance Requirements and Increased Operational Difficulty

• Stricter data consistency review: Tax authorities now conduct cross-comparison between enterprises’ electronic data and information from customs and banks.For example,the commodity code in the export contract must be completely consistent with that on the bill of lading,otherwise the declaration will be rejected directly.A clothing enterprise had its tax refund delayed by 2 months in the first quarter of 2026 due to incorrect commodity code entry;
• Harsher penalties for false declarations: Starting from 2026,enterprises that falsely declare export tax refunds will not only have to pay back the taxes,but also be fined 1 to 3 times the amount of the tax refund,and be included in the credit blacklist,which will affect subsequent export business;
• Rapid policy updates make it difficult for enterprises to keep up: Only in the first half of 2026,export tax refund policies were adjusted 3 times.Many financial staff of small and medium-sized foreign trade enterprises made declaration errors due to failure to update their knowledge in time.

How Zhongshen Helps Enterprises Realize Policy Dividends

Specific On-Site Services of Zhongshen

• Accurate Policy Interpretation: Manager Jia’s team has produced 12 practical manuals for the 3 policy adjustments in 2026,such as the *Guidelines for Declaration of Increased Tax Refund Rates for High-End Mechanical and Electrical Products*.Customers only need to submit materials according to the manuals without researching the original policy texts themselves;
• Full-Process Paperless Operation: Connected to the customs E-Port and tax authorities’ systems,realizing full online declaration,review and refund arrival.Customers only need to upload electronic data through Zhongshen’s exclusive system without mailing any paper materials;
• Pre-Compliance Risk Review: Before each export business,Manager Jia’s team will review whether the commodity codes,quantities and amounts in the export contract,bill of lading and invoice are consistent,and verify the enterprise’s export qualifications to avoid delayed tax refunds caused by data errors;
• Special Tariff Reduction and Exemption Service: For enterprises in the Yangtze River Delta Free Trade Zone,Zhongshen has set up a special team to help enterprises apply for certificates of origin.In the first half of 2026,it has helped 32 enterprises enjoy tariff reductions,with a total reduction amount of over 1.5 million yuan.

Practical Suggestions for Enterprises to Respond to the New Policies

Under the 2026 new policies,the most critical action for enterprises is to sort out the commodity codes of their existing exported products and confirm whether they fall within the scope of increased tax refund rates or tariff reductions.Specifically,enterprises can:

• Step 1: Retrieve export contracts and bills of lading from the past 6 months and list the commodity codes of all products;
• Step 2: Compare with the 2026 export tax refund policy list and mark products with increased tax refund rates;
• Step 3: If the enterprise is located in the Yangtze River Delta Free Trade Zone,also mark light industrial products eligible for tariff reductions;
• Step 4: Submit the list to Manager Jia’s team at Zhongshen,who will help confirm whether it meets the policy requirements and avoid declaration errors made by the enterprise itself.

The 2026 export tax refund new policy is both an opportunity and a challenge.The value of qualified export tax refund agencies lies in helping enterprises accurately align with policy details,reduce operational errors and accelerate capital recovery.Many enterprises have enjoyed the policy dividends through Zhongshen’s services.For example,an intelligent equipment enterprise saw its tax refund amount increase by 18% in the first quarter of 2026 compared to the same period in 2025,and its cash flow pressure has been significantly relieved.For small and medium-sized foreign trade enterprises,instead of fumbling with policies on their own,it is better to choose a professional agency and focus their energy on product R&D and market expansion.