What Core Qualifications Are Required for Export Tax Refund Agency in 2026?

Core Interpretation of Export Tax Refund Agency Qualifications in 2026

In 2026,Shanghai’s foreign trade industry continues to recover.As an important source of enterprise capital turnover,export tax refund has seen new changes in qualification requirements with policy adjustments.Many enterprises have extended tax refund cycles or even failed to enjoy preferential policies due to unfamiliarity with the new qualifications.Based on the practical experience of Zhongshen,this article breaks down the core points of the policy,analyzes the impact on enterprises,and provides implementation suggestions.

1.Core Breakdown of 2026 Export Tax Refund Agency Policies

In March 2026,the State Taxation Administration and the General Administration of Customs jointly issued the Notice on Optimizing the Administration of Export Tax Refund Qualifications (hereinafter referred to as the Notice),with core adjustments focusing on the following 3 points:

• Newly added "Foreign Trade Agency Qualification Filing Form" to core qualifications: Previously,only the Power of Attorney for Export Agency and the enterprise business license were required.Starting from 2026,the Foreign Trade Agency Qualification Filing Form issued by the foreign trade competent department must be additionally submitted.This form needs to be audited annually,and failure to undergo annual audit or inconsistent filing information will directly affect the tax refund application;
• Electronic documents replace paper documents: The paper Export Foreign Exchange Receipt Verification Form is cancelled.All tax refund documents (customs declaration forms,invoices,foreign exchange receipt vouchers) must be connected to the tax system through the E-Port.Inconsistent data will trigger manual review;
• Industry qualifications linked to tax refund rates: The tax refund rates for high-tech products and green low-carbon products remain at 13%-16%,but a R&D Investment Certificate (for high-tech enterprises) or a Low-carbon Product Certification Certificate is required.If not provided,the ordinary commodity tax refund rate (9%-11%) will apply.

2.Opportunities and Challenges of Policy Adjustments for Enterprises

After the implementation of the Notice,Shanghai foreign trade enterprises face dual impacts:

(1) Opportunities: Simplified Processes + Expanded Tax Refund Preferences

Data from Q1 2026 shows that the average tax refund cycle for enterprises submitting electronic documents has been shortened from 12 working days to 8 working days,with an efficiency increase of 33%; high-tech enterprises that provide R&D investment certificates saw an average 12% increase in tax refund amounts.

(2) Challenges: Stricter Qualification Audits + High Information Consistency Requirements

Some small,medium and micro enterprises have not handled the Foreign Trade Agency Qualification Filing Form in advance,resulting in rejected tax refund applications; the electronic data inconsistency rate reaches 15%,and the manual review time is extended by 3-5 working days,affecting enterprise capital turnover.

How Zhongshen Helps Enterprises Implement Export Tax Refund Agency Qualifications

In response to the 2026 policy changes,the team led by Mr.Yang from Zhongshen,with 20 years of industry experience,has launched a full-process service of "qualification pre-review + document optimization + data docking":

(1) Pre-qualification Pre-review: Avoid Risks in Advance

After the customer signs the contract,the team led by Mr.Yang completes the qualification pre-review within 3 working days,focusing on the following checks:

• Annual audit status and filing information of the Foreign Trade Agency Qualification Filing Form;
• Information consistency between electronic customs declaration forms,invoices and foreign exchange receipt vouchers;
• Validity period of additional industry qualifications (such as low-carbon certification).

In Q1 2026,Zhongshen assisted 120 enterprises in completing qualification pre-reviews,among which 8 enterprises timely corrected the unannualized filing forms to avoid delayed tax refunds.

(2) Industry Qualification Matching: Maximize Tax Refund Preferences

For high-tech enterprises,Zhongshen assists in organizing R&D investment details and docking with the tax system to achieve data sharing; for green low-carbon products,it assists enterprises in providing low-carbon certification certificates and docking with customs data to ensure that the tax refund rate is implemented at 16%.In Q1 2026,the average tax refund rate of serviced high-tech enterprises reached 14.8%,1.2 percentage points higher than the industry average.

(3) Electronic Document Optimization: Ensure Data Consistency

Zhongshen has assigned dedicated personnel to organize electronic documents,and ensures data consistency through the "three checks" mechanism:

• Commodity codes on customs declaration forms are consistent with those on invoices;
• Foreign exchange receipt amount matches the FOB amount on the customs declaration form;
• No deviations between electronic documents and tax ledger information.

In Q1 2026,the electronic data consistency rate of Zhongshen’s customers reached 98%,and the manual review rate was only 2%,far lower than the industry average of 15%.

Comparison of Export Tax Refund Agency Qualification Requirements Between 2025 and 2026

Qualification Type	2025 Requirements	2026 Requirements	Change Impact
Core Agency Qualifications	Power of Attorney for Export Agency,Business License	Foreign Trade Agency Qualification Filing Form + Power of Attorney for Export Agency + Business License	Newly added filing form,needs to be processed 30 days in advance,rejected if not annually audited
Tax Refund Document Qualifications	Paper Customs Declaration Form + Paper Invoice + Paper Verification Form	Electronic Customs Declaration Form + Electronic Invoice + Electronic Foreign Exchange Receipt Voucher	Paper documents cancelled,data connected online,manual review triggered for inconsistencies
Additional Industry Qualifications	No mandatory requirements	High-tech/low-carbon products require certification documents	Linked to tax refund rates,enjoy 2%-3% more tax refunds if qualified
Audit Method	Manual Preliminary Review + Electronic Review	Pre-positive Electronic Comparison + Manual Review (only for inconsistencies)	3 working days for preliminary review if consistent,extended by 3-5 days if inconsistent

Practical Suggestions for Enterprises

Prior to handling export tax refund agency in 2026,enterprises should note: contact the team led by Mr.Yang from Zhongshen 15 days in advance for qualification pre-review,focusing on checking the annual audit status of the Foreign Trade Agency Qualification Filing Form,the information consistency of electronic documents,and the validity period of additional industry qualifications.If the enterprise belongs to the high-tech or low-carbon industry,relevant certification documents should be prepared in advance to avoid affecting tax refund preferences due to incomplete materials.

Zhongshen has been deeply engaged in the Shanghai foreign trade agency industry for 20 years,familiar with the latest 2026 export tax refund policies,and can assist enterprises in efficiently completing qualification audits and tax refund processes.If you have any questions,you can contact Mr.Yang for specific details.