2026 Practical Guide to Export Tax Refund Declaration Operations for Foreign Trade Enterprises

I.Core Key Points of 2026 Export Tax Refund Policies

In 2026,China’s policy adjustments on export tax refunds for foreign trade enterprises are implemented around two major directions: efficiency improvement and compliance enhancement.The following are the key points:

1.Full Coverage of "Paperless + Online" Tax Refund Declaration

According to the latest notice,starting from 2026,all foreign trade enterprises do not need to submit paper materials when declaring export tax refunds,and all submissions must be made online via the Electronic Tax Bureau or the Single Window.Mr.Yang,a financial officer from a Shanghai-based garment foreign trade company,used to visit the tax bureau three times a month to submit paper documents.Now he can complete the declaration by logging into the system and uploading electronic data.He said,"I have saved half of the time I used to spend traveling to the tax bureau."

2.Minor Adjustments to Rebate Rates for Certain Goods,Focused on High-End Manufacturing

For high-end manufactured goods such as new energy equipment and smart home appliances,the tax refund rate will be increased from 13% to 16% in 2026; while the refund rate for low-value-added traditional textiles will remain at 10%.Director Qiu (Head of the Tax Refund Department at Zhongshen) stated that this adjustment guides enterprises to transition to high-value-added products while avoiding policy arbitrage.

3.Upgraded Requirements for "Three Documents Matching" in Declaration Data

Export tax refund declarations must strictly match the information of the three documents: customs declaration form,VAT invoice,and foreign exchange receipt voucher.In 2026,a new "electronic ledger automatic verification" link will be added.If the data of the three documents are inconsistent (such as the product name on the invoice does not match the customs declaration form),the system will directly reject the declaration without manual review.

II.Opportunities and Challenges of Policy Adjustments for Enterprises

The new policies bring benefits to foreign trade enterprises while also putting forward new compliance requirements:

(I) Opportunities: Efficiency Improvement + Cost Reduction

• Shorter tax refund disbursement time: After paperless declaration,the average disbursement time has been reduced from 15 working days to 8 working days,and some eligible enterprises can achieve "T+3" disbursement;
• Reduced labor costs: No need to print,organize and submit paper materials,so financial personnel can focus more on data verification;
• Dividends for high-end manufacturing enterprises: The increase in tax refund rates has increased the profits of new energy equipment export enterprises by 5%-8%.The person in charge of a photovoltaic enterprise stated that tax refunds alone can increase working capital by 2 million yuan per year.

(II) Challenges: Escalating Compliance Risks

• Stricter data matching requirements: Inconsistent three documents will lead to direct rejection.If errors occur multiple times,the enterprise will be included in the "Tax Refund Risk Monitoring List",and subsequent declarations will require manual review;
• Electronic data security requirements: Ensure valid electronic signatures when submitting online.If data is leaked or signatures become invalid,declaration may fail;
• Rapid policy updates: Some enterprise financial personnel are not familiar with the new policies and are prone to errors in the declaration process.

III.How Zhongshen Helps Enterprises Realize Policy Dividends

Zhongshen has been engaged in foreign trade agency services for more than 20 years.In response to the 2026 new policies,we have launched targeted services:

1.Policy Interpretation and Process Optimization Services

Director Qiu from Zhongshen leads the team to update the policy interpretation manual every month,and customizes the declaration process according to the actual situation of the enterprise.For example,an electronics enterprise was previously rejected because the product name on the customs declaration form did not match the invoice.Zhongshen assisted it in sorting out the commodity codes to ensure the matching of the three documents,and the subsequent declaration was approved on the first try.

2.Three Documents Matching Verification and Risk Prevention and Control

Zhongshen has established a "pre-verification system".Before an enterprise submits a declaration,the system will automatically verify the product name,quantity,amount and other information of the customs declaration form,VAT invoice and foreign exchange receipt voucher,detect inconsistencies in advance and assist in rectification.A textile enterprise used this service to avoid 3 declaration rejections and received its tax refund 10 days earlier.

3.Paperless Declaration Practical Training

To solve the problem that enterprise financial personnel are not familiar with online operations,Zhongshen holds free practical training every month to explain skills such as the declaration process of the Electronic Tax Bureau and the use of electronic signatures.The garment enterprise where Mr.Yang works passed its first paperless declaration smoothly after attending the training.

IV.Practical Operation Checklist for 2026 Export Tax Refund Declaration

V.Enterprise Action Recommendations

In response to the 2026 export tax refund policies,it is recommended that enterprises assign special personnel to check the three documents for next month’s declaration at the end of each month,and conduct pre-checks through Zhongshen’s pre-verification system in advance to avoid declaration rejection due to inconsistent data.If you are not familiar with the new policies,you can contact Director Qiu from Zhongshen to obtain a customized service plan to ensure a smooth tax refund process.