Import and Export Tax Agency Company: Full Process Compliance Tax Service Guide

Disassembly of Full Process of Import and Export Tax Agency: Core Links From Planning to Tax Refund

With intensified competition in Shanghai’s foreign trade market in 2026,many business owners like Mr.Song initially thought tax work was only "filling forms and submitting materials".It was not until a tax refund delay led to tight capital chain that they realized import and export tax is the "capital hub" of the foreign trade chain: customs declaration data directly affects tax refund declaration,and foreign exchange receipt and payment logic is related to tax compliance.Omission in any link may cause cost losses to enterprises.This article will systematically sort out the core processes of import and export tax agency,and combine the practical experience of Zhongshen to disassemble key actions and risk prevention and control points at each stage.

I.Early Tax Planning and Document Preparation: Avoid Compliance Vulnerabilities of "Innate Deficiency"

The core goal of this stage is to clarify the tax identity of enterprises and sort out the document logic of the whole chain,so as to lay a solid compliance foundation for subsequent links.In 2026,the tax authority will conduct stricter review on the "three-flow consistency" (capital flow,invoice flow,goods flow),and many enterprises have their tax refund applications directly rejected due to missing early documents or logical contradictions.

Key actions include: confirming whether the enterprise has import and export operation right and general taxpayer qualification,sorting out the matching degree of product specifications/quantity between procurement invoices and export contracts,checking the consistency between pre-recorded information of customs declaration forms and bills of lading.

Common problem: Mr.Song once encountered the situation that "the title of the procurement invoice is the subsidiary,while the title of the export contract is the parent company",and the tax authority required supplementary related party transaction certificates,which delayed the tax refund by 15 days.Ms.Du from Zhongshen will intervene in advance to help customers sort out equity relations and business logic,and prepare related party transaction filing materials in advance to avoid such problems.

• Assist enterprises to confirm the latest import and export tax qualification requirements in 2026,and supplement missing customs/tax filing materials;
• Establish a "document logic comparison table" to simultaneously check the bill information of the whole chain of procurement,sales and transportation;
• Interpret the 2026 tax exemption policy for cross-border e-commerce B2B exports,and help eligible enterprises adjust their business models.

II.Tax Connection at Customs Declaration and Inspection Stage: Avoid Tax Refund Obstacles Caused by "Data Mismatch"

The customs declaration form is the core basis for tax declaration.In 2026,Shanghai Customs and the tax authority realized data interconnection.Once information such as commodity code,FOB price and export port on the customs declaration form is wrong,it will directly trigger a tax warning.The goal of this stage is to ensure that customs declaration data fully matches tax declaration and eliminate information gaps.

Key actions: check the correspondence between commodity codes and the 2026 customs tariff,confirm whether the FOB price excludes inland freight/insurance premiums,and synchronize the electronic data of customs declaration forms to the electronic tax bureau.

Common problem: Ms.Wen’s enterprise once had an extra digit in the commodity code on the customs declaration form,which led the tax authority to misjudge it as a high-tax-rate commodity,and the tax refund amount was nearly 20,000 yuan less.The customs declaration team of Zhongshen will conduct cross-review with tax specialists,verify the tax applicability of the code in advance before submitting the customs declaration form.

• Joint review by customs declaration and tax teams to avoid omissions caused by "customs brokers not understanding tax logic";
• Real-time update of tax treatment rules corresponding to the newly added "cross-border e-commerce export list verification and release" mode of the customs in 2026;
• Provide pre-review service for customs declaration forms to find problems such as code errors and price logic contradictions in advance.

III.Foreign Exchange Receipt and Payment and Tax Declaration: Avoid Compliance Risks Caused by "Capital Delay"

Foreign exchange receipt and payment is the "capital evidence" for tax declaration.In 2026,the State Administration of Foreign Exchange requires that the deviation between the foreign exchange arrival time and the customs declaration date shall not exceed 90 days,otherwise a delay explanation is required.The goal of this stage is to complete compliant foreign exchange receipt and payment,synchronize data to the tax system,and avoid "disconnection between capital flow and invoice flow".

Key actions: confirm whether foreign exchange income meets the conditions of "export foreign exchange receipt",handle foreign exchange verification and cancellation procedures,and fill in foreign exchange related forms for tax declaration.

Common problem: Mr.Kang’s enterprise once had foreign exchange arriving 120 days later than the customs declaration date,and was required by the tax authority to supplement the transportation delay certificate,otherwise no tax refund would be granted.Foreign exchange specialists of Zhongshen will track the arrival progress of each foreign exchange,and remind enterprises to prepare supporting materials in advance.

IV.Full Process Operation of Export Tax Refund: Avoid Review Delay Caused by "Missing Materials"

Export tax refund is an important capital source for foreign trade enterprises.In 2026,the tax authority upgraded the "authenticity" review,requiring supporting materials such as transportation tracks and storage certificates.The goal of this stage is to complete the declaration quickly and accurately to ensure timely arrival of funds.

Key actions: sort out 12 types of materials required for tax refund declaration (customs declaration form,invoice,foreign exchange verification form,etc.),submit the declaration through the electronic tax bureau,and cooperate with the on-site verification of the tax authority (if any).

Common problem: Mr.Shu’s enterprise was required to supplement materials by the tax authority due to lack of "container transportation track screenshot",and the tax refund was delayed by 2 weeks.Tax refund specialists of Zhongshen will collect all supporting materials in advance,including GPS tracks from transportation companies and warehouse entry and exit records from storage companies,to ensure the declaration is approved at one time.

• Establish a "tax refund progress tracking table",synchronize "declaration status - review node - expected arrival time" to customers every week;
• Launched the "intelligent tax refund system" in 2026,which automatically matches the commodity codes and quantities of invoices and customs declaration forms;
• Provide full set of document list and on-site assistance when cooperating with tax verification,reducing communication costs for enterprises.

V.Follow-up Tax Compliance and Risk Prevention and Control: Avoid Long-term Hidden Dangers of "Spot Check Penalties"

Tax refund arrival is not the end.In 2026,the tax authority will randomly check the tax materials of export enterprises,and the spot check ratio is 15% higher than that in 2025.The goal of this stage is to ensure long-term compliance of enterprises and avoid subsequent penalty risks.

Key actions: sort out and file all tax materials (retention period of 5 years),track changes in tax policies in 2026 and later,and respond to spot checks by the tax authority.

Common problem: Ms.Du’s enterprise was fined 10,000 yuan in the 2026 tax spot check because it failed to provide the 2025 customs declaration forms that were not filed in time.Zhongshen will establish an electronic archive library for customers,and all materials are stored by year and batch,available for retrieval at any time.

• The electronic archive library meets the "paperless archiving" requirements of the tax authority,with automatic reminder for retention period;
• Push the latest 2026 tax policy interpretation every month,such as the adjustment of tax exemption scope for cross-border service trade;
• Provide response plans for tax spot checks,assist enterprises to prepare all supporting materials,and reduce the probability of penalties.

From early planning to follow-up compliance,each link of import and export tax agency requires professional ability of "understanding policies,familiar with processes and able to implement".Zhongshen has been deeply engaged in the industry for more than 20 years,focusing on the actual needs of foreign trade enterprises in Shanghai.Through the linked service of "customs declaration + tax + foreign exchange",it helps customers avoid more than 90% of tax risks,and the tax refund cycle is 40% shorter than the industry average.If you are troubled by the tedious process of import and export tax,you may contact a professional agency team to make your foreign trade business smoother.