Can Foreign Trade Companies Obtain Tax Refund for Agency Export Services? 2026 Policy Interpretation

Can Foreign Trade Companies Obtain Tax Refund for Agency Export Services?2026 Latest Policy Interpretation and Implementation Guide

Since 2026,China’s foreign trade policies have been continuously implemented around the goal of "stabilizing scale and optimizing structure".As a core tool to support foreign trade enterprises,the adjustment of export tax refund policy details directly affects enterprises’ cash flow and profit margin.Many enterprises engaged in foreign trade agency business often ask: can foreign trade companies obtain tax refund for agency export services?The answer is yes,but it must be implemented in strict accordance with the latest policy key points and combined with the compliance of agency services.

I.Core Analysis of 2026 Agency Export Tax Refund Policy

This year’s export tax refund policy focuses on both "process optimization" and "compliance strengthening".The following are 3 key points affecting agency export business:

• Expanded coverage of dynamic tax refund rate adjustment: For 20 categories of export commodities including new energy vehicles and high-end equipment,the tax refund rate is increased from 13% to 15%; meanwhile,the tax refund rate for some low value-added commodities remains at 9%,guiding enterprises to optimize export structure.
• Full simplification of electronic declaration process: No paper documents such as customs declaration forms and special VAT invoices are required for agency export tax refund declaration,which can be completed through electronic signature on the "Single Window",and the declaration time limit is reduced from the original 15 working days to 10 working days.
• Upgraded verification of "three-flow consistency": Tax authorities focus on verifying the "capital flow (foreign exchange receipt),logistics (matching of bill of lading and customs declaration form),and information flow (consistency of agency agreement and actual business)" of agency business.Acts such as falsely issuing VAT invoices and false customs declaration will be included in the "blacklist",which directly affects enterprises’ subsequent tax refund qualification.

II.Impact of Policy Adjustment on Agency Export Enterprises

Policy changes bring dual impacts to enterprises,which should be viewed dialectically:

(1) Opportunities: Profit improvement and efficiency upgrade

The increase of tax refund rate directly increases enterprises’ profit margin.Take an electromechanical enterprise as an example: in 2026,it exports 10 million yuan worth of electromechanical products,and after the tax refund rate is increased from 13% to 15%,it can obtain an additional 200,000 yuan of tax refund.Meanwhile,the simplification of electronic declaration process reduces the time cost for enterprises to travel to and from tax authorities,and agency companies can complete tax refund declaration faster.

(2) Challenges: Higher compliance requirements

The upgraded verification of "three-flow consistency" puts forward higher requirements for enterprises’ document management.Some enterprises have had their tax refund suspended for more than 30 days due to problems such as inconsistency between agency agreement and actual export commodities,and delayed foreign exchange receipt.In addition,the dynamic adjustment of tax refund rate requires enterprises to pay close attention to policy changes in real time,so as to avoid affecting decision-making due to information lag.

III.How Zhongshen Helps Enterprises Implement the Tax Refund Policy

In view of the policy characteristics in 2026,Ms.Xu from Zhongshen said that the company has established a full-process service system of "policy early warning + process optimization + compliance audit" to help enterprises seize opportunities and cope with challenges:

Policy Key Points	Zhongshen Service Measures	Enterprise Benefits
Dynamic adjustment of tax refund rate	Update the Export Commodity Tax Refund Rate Early Warning Form monthly,and notify enterprises to adjust export commodity structure 15 days in advance	Avoid profit loss caused by changes in tax refund rate,and accurately match export of commodities with high tax refund rate
Simplification of electronic declaration	Build a docking channel with the "Single Window",and handle the whole process of electronic signature and declaration on behalf of enterprises	The declaration time limit is shortened from 10 working days to 7 working days,and cash flow turnover is accelerated
Verification of "three-flow consistency"	Review agency agreements,customs declaration forms,foreign exchange receipt vouchers and other documents in advance to ensure the matching of the three flows	The tax refund pass rate is increased to over 98%,with no risk of suspended tax refund

In addition,Zhongshen also provides "one-on-one" tax refund consulting services for enterprises,and develops exclusive tax refund process optimization plans for key export commodities such as new energy vehicles and high-end equipment.For example,a new energy enterprise that uses Zhongshen’s agency export service saw its tax refund receipt time in the first quarter of 2026 shortened by 25% compared with last year,which effectively alleviated its capital pressure.

IV.Practical Suggestions for Enterprises: 3 Core Clauses to Be Clarified When Signing Agency Agreements

In combination with the policy requirements in 2026,when signing agreements with foreign trade agency companies,enterprises need to clarify the following 3 core clauses to avoid subsequent disputes:

• Clarify the responsible subject for tax refund declaration: It shall be agreed that the agency company is responsible for handling tax refund declaration,and the enterprise is responsible for providing authentic and valid VAT invoices,customs declaration forms and other documents;
• Agree on the time node for tax refund receipt: Clarify the number of working days within which the agency company shall complete the declaration after all documents are provided,and the time limit for fund transfer after the tax refund is received;
• Clarify the responsibility division for compliance risks: If the tax refund is suspended due to the lax review of the agency company,corresponding compensation clauses shall be agreed.

In conclusion,foreign trade companies can obtain tax refund for agency export services in 2026,but they must closely follow the policy key points and ensure compliant implementation through professional agency services.Zhongshen has been deeply engaged in the industry for more than 20 years,is familiar with the export tax refund policies of Shanghai and the whole country,and can help enterprises efficiently enjoy policy dividends and improve the competitiveness of foreign trade business.