---
title: "Core Key Points of 2026 New Export Tax Refund Policy and Enterprise Response Guide - Zhongshen Trading China"
description: "In 2026，the implementation of the Regional Comprehensive Economic Partnership (RCEP) is deepened，and the demand for export tax refunds from foreign trade enterprises in Shanghai continues to grow. The newly introduced export tax refund policy focuses on the optimization of tax refund rates and digital upgrading of processes，while putting forward higher requirements for compliant declaration. Manager Mou from Zhongshen pointed out that enterprises need to accurately grasp the key points of the po..."
url: "https://www.sh-zhongshen.com/en/news/2026-export-tax-refund-new-policy-key-points-guide.html"
language: "en"
type: "Article"
category: "Industry News"
datePublished: "2026-10-02"
dateModified: "2026-10-02"
brand: "Zhongshen Trading China"
image: "https://cndpic.sh-zhongshen.com/uploads/tradepics/R3jzpIIlLqeld.webp"
---

# Core Key Points of 2026 New Export Tax Refund Policy and Enterprise Response Guide

## Core Key Points of 2026 New Export Tax Refund Policy and Enterprise Response Guide

### 1.Disassembly of Core Points of the New Policy: Three-dimensional Adjustment of Tax Refund Rate,Process and Compliance

![Interpretation of 2026 New Export Tax Refund Policy: Both Compliance and Dividends Implemented](https://cndpic.sh-zhongshen.com/uploads/tradepics/R3jzpIIlLqeld.webp)

The new export tax refund policy implemented from March 2026 is a targeted adjustment introduced in combination with the requirements of high-quality foreign trade development in the year.It focuses on optimization in three dimensions,covering more than 60% of export enterprises in Shanghai and the Yangtze River Delta region:

The first key point is the increase of tax refund rate for some mechanical and electrical products.The new policy clarifies that the export tax refund rate for 12 categories of mechanical and electrical products such as new energy vehicle parts,intelligent industrial robots and high-end home appliances will be increased from the original 16% to 17%,among which the coverage of tax refund rate increase for core new energy vehicle components (such as battery management systems and drive motors) reaches more than 90%.Taking a new energy component enterprise in Shanghai as an example,its export value in 2025 was RMB 50 million.After the implementation of the new policy,the annual tax refund can be increased by RMB 500,000,which can be directly used for production line upgrading.

The second key point is the digital upgrading of the tax refund declaration process.The tax authority has launched an intelligent pre-audit module on the "China International Trade Single Window".Before declaration,enterprises can automatically compare the information of customs declaration forms,special VAT invoices and logistics waybills through this module.The system will mark the疑点 of "inconsistency of the three streams" (such as the inconsistency between the consignee on the invoice and the domestic consignor on the customs declaration form,and the inconsistency between the place of departure on the logistics waybill and the export port on the customs declaration form),helping enterprises to correct in advance.According to data from the State Taxation Administration,after the launch of this function,the declaration error rate has dropped by 32% compared with 2025.

The third key point is the tightening of the compliance verification mechanism.The new policy requires the tax authority to realize "full-process intelligent comparison" of export tax refund declarations using the big data platform,focusing on verifying the consistency of the goods stream (logistics waybills,warehouse entry and exit records),capital stream (foreign exchange receipt vouchers,bank statements) and invoice stream (special VAT invoices,export invoices).If problems such as false declaration and incomplete documents are found,the credit rating of the enterprise will be directly affected,the subsequent tax refund review cycle may be extended to more than 20 working days,and the tax refund qualification will be suspended in serious cases.

| Policy Dimension | 2025 Implementation Standard | 2026 New Policy Adjustment | Direct Impact on Enterprises |
| --- | --- | --- | --- |
| Tax Refund Rate | 16% for new energy components,16% for smart home appliances | Both types of products increased to 17% | Enterprises with annual export value of RMB 10 million can get an extra tax refund of RMB 100,000 |
| Declaration Process | Manual review as the main method,error rate about 18% | Intelligent pre-audit + manual review,error rate reduced to 12% | Average tax refund arrival time shortened from 12 days to 8 days |
| Compliance Verification | Random inspection rate about 15% | Full big data comparison,100% verification of suspected problems | Non-compliant declaration will trigger credit downgrade |

### 2.Impact of the New Policy on Export Enterprises: Dividends Implementation and Risks Highlighted

When negotiating new European orders recently,Mr.Zhang,head of a foreign trade enterprise in Shanghai,found that the changes brought by the new policy are more direct than expected.After the tax refund rate for the smart home appliance products he is responsible for increased,the quotation space for customers increased by 1%,and he just signed an order of RMB 3 million recently.But at the same time,he also encountered new problems: the consignee information on the logistics waybill was inconsistent with the invoice during declaration,which was almost rejected.Under the new policy,the opportunities and challenges for enterprises show obvious two-way characteristics:

![Core Key Points of 2026 New Export Tax Refund Policy and Enterprise Response Guide](https://cndpic.sh-zhongshen.com/uploads/tradepics/R4uU5gib5vjk9.webp)

- **Dividend 1: The increase of tax refund rate releases direct profits**According to statistics of Manager Mou from Zhongshen,in the first quarter of 2026,among the 15 mechanical and electrical export enterprises it serves,12 have received more tax refunds due to the increase of tax refund rate,with an average increase of RMB 186,000 per enterprise.Taking an intelligent industrial robot enterprise in Shanghai as an example,after its core component servo motor is included in the scope of the new policy,it can get an extra tax refund of RMB 800,000 with an annual export value of RMB 80 million,which can be invested in the research and development of robot vision systems.
- **Dividend 2: Digital process shortens tax refund cycle**In the past,enterprises’ tax refund declarations were often rejected due to problems such as "wrong commodity code on customs declaration form" and "inconsistent invoice amount with customs declaration form",which required an average of 2-3 corrections to pass.The intelligent pre-audit function of the new policy can complete automatic verification before declaration.Among the customers served by Zhongshen,85% have achieved one-time declaration approval,and the tax refund arrival time has been shortened by 33% compared with 2025.
- **Risk 1: Upgraded compliance requirements test enterprise capabilities**Some small and medium-sized enterprises lack professional financial personnel and have insufficient grasp of the details of "consistency of the three streams".For example,a garment export enterprise in Shanghai was verified by the tax authority because the "actual consignee" on the logistics waybill was inconsistent with the "domestic consignor" on the customs declaration form,and the tax refund was delayed by 10 working days.Manager Mou reminded that every detail of the "three streams" may become the focus of verification under the new policy,for example,the invoice issuing time needs to match the export date on the customs declaration form,and the difference cannot exceed 30 days.
- **Risk 2: System adaptation problems affect declaration efficiency**The old version of the financial system used by some enterprises is not connected to the intelligent pre-audit module of the new policy,resulting in the inability to verify information in advance.For example,a small hardware export enterprise in Shanghai still needs to manually check documents when declaring due to system incompatibility,with an error rate of 15%,which is far higher than the industry average.

### 3.How Zhongshen Helps Enterprises Capture Dividends and Avoid Risks

As an agency company that has been deeply engaged in the foreign trade industry in Shanghai for more than 20 years,Zhongshen has launched a targeted service plan for the new policy to help enterprises accurately connect policies with practical operations:

The first is the policy precise matching service.The document team of Zhongshen will sort out the export product list of enterprises one by one,and confirm whether they belong to the scope of increase against the tax refund rate catalogue of the new policy.For example,in February 2026,a smart home appliance enterprise was unsure whether its "core compressor for smart refrigerators" was included in the new policy.The document clerk of Zhongshen confirmed that the product belongs to the scope of increase by querying the latest commodity code catalogue (2026 version) of the State Taxation Administration,helping the enterprise enjoy a 17% tax refund rate when declaring in March,and getting an extra tax refund of RMB 120,000 than originally planned.

The second is digital declaration optimization.Zhongshen has independently developed a pre-audit system connected to the tax single window,which can automatically capture the information of enterprises’ customs declaration forms,invoices and logistics waybills,and compare the "consistency of the three streams" in advance.After the launch of this system,the declaration error rate of customers served by Zhongshen has dropped from 18% to less than 5%.Among them,a new energy vehicle parts enterprise has achieved zero declaration rejection for 3 consecutive months,and the tax refund arrival time is stable within 7 working days.

The third is compliance risk prevention and control.Zhongshen organizes online training every month to interpret the verification points of the new policy,such as "the logistics waybill needs to indicate the name and contact information of the actual consignee","the foreign exchange receipt must be consistent with the amount on the customs declaration form,and the receipt time shall not be later than 30 days after the tax refund declaration time" and other details.In addition,Zhongshen also provides "document pre-audit" service for customers.Before the enterprise declares,its document team will check all documents to ensure that they meet the requirements of the new policy.In the first quarter of 2026,Zhongshen has provided document pre-audit services for more than 200 customers,and there has been no case of being verified due to non-compliance.

### 4.Practical Suggestions for Enterprises: Do This One Thing Immediately

In response to the 2026 new export tax refund policy,the most urgent action for enterprises is: **immediately sort out the export documents from January to April 2026,and check the "consistency of the three streams" against the new policy**.Specifically,it can start from three aspects: first,check whether the commodity code and amount on the customs declaration form are consistent with those on the invoice; second,confirm whether the consignee and place of departure on the logistics waybill match the information on the customs declaration form; third,check whether the foreign exchange receipt voucher is consistent with the receipt amount and time on the customs declaration form.If any inconsistency is found,it is necessary to contact the agency or the tax authority in time to correct it,so as to avoid affecting the subsequent tax refund.

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