---
title: "Full Analysis of Common Tax Types Covered by Export Tax Refund, 2026 Latest Policy Interpretation - Zhongshen Trading China"
description: "In 2026，the volume of export tax refund declarations by Shanghai foreign trade enterprises increased by 12% year-on-year，but more than 30% of enterprises experienced refund delays due to unclear tax type definition. The core question focuses on "which specific taxes are eligible for export tax refund". Ms. Yuan from Zhongshen pointed out that under the current policy，the refund scope covers two main taxes: value-added tax and consumption tax. Some special goods also involve tariff redu..."
url: "https://www.sh-zhongshen.com/en/news/export-tax-refund-common-tax-types-2026-latest-policy-analysis.html"
language: "en"
type: "Article"
category: "Industry News"
datePublished: "2026-07-31"
dateModified: "2026-07-31"
brand: "Zhongshen Trading China"
image: "https://cndpic.sh-zhongshen.com/uploads/tradepics/aeungO0I4uNAm.webp"
---

# Full Analysis of Common Tax Types Covered by Export Tax Refund, 2026 Latest Policy Interpretation

## Full Analysis of 2026 Export Tax Refund Tax Types: Which Taxes Are Refundable?How to Claim?

In the first half of 2026,Mr.Yan from an electronic product export enterprise in Shanghai encountered a troublesome issue: when declaring export tax refund,the tax authority feedback showed "tax type on input invoice does not match commodity category on customs declaration form",leading to a delay in the receipt of a 120,000 RMB tax refund.He later contacted Supervisor Chang from Zhongshen and found out that he had confused the refund scope of value-added tax and consumption tax.The lithium batteries exported by his enterprise are taxable consumer goods,so in addition to value-added tax,he can also apply for consumption tax refund,but he only declared value-added tax previously.This case reflects that many foreign trade enterprises have vague understanding of "which specific taxes are eligible for export tax refund".

![2026 Detailed List of Export Tax Refund Tax Types, Deep Interpretation by Senior Foreign Trade Agent](https://cndpic.sh-zhongshen.com/uploads/tradepics/aeungO0I4uNAm.webp)

### 1.Core Policy Breakdown: 3 Key Tax Types for 2026 Export Tax Refund

The Measures for the Administration of Export Tax Refund (2026 Edition) jointly issued by the State Taxation Administration and the General Administration of Customs of China in 2026 clearly stipulates that the core tax types of export tax refund are two main taxes,and a tariff reduction and exemption policy is added for specific commodities.The key points are as follows:

- **Value-Added Tax (VAT)**: As the core tax of export tax refund,it covers the vast majority of export goods.The refund rates are divided into four tiers: 13%,10%,9% and 6%,which are determined according to the customs supervision conditions corresponding to the commodity code.The key adjustment in 2026 is that the refund rate of new energy vehicle parts and high-end medical devices has been increased from 10% to 13%,and the coverage is 20% larger than that in 2025;
- **Consumption Tax**: Export consumption tax refund is only available for 15 categories of taxable consumer goods including tobacco,alcohol,cosmetics,refined petroleum products,etc.The refund rate is consistent with the consumption tax rate in the production link.In 2026,two additional categories of commodities,lithium batteries and photovoltaic modules,are included in the scope of consumption tax refund (previously only covering traditional taxable consumer goods);
- **Tariff Reduction and Exemption for Specific Commodities**: For export commodities such as agricultural products,biomedicine,green environmental protection equipment,etc.customs can reduce or exempt export tariffs (the original export tariff for some commodities is 5%-10%).The application needs to be submitted simultaneously during customs declaration,and processed together with value-added tax/consumption tax refund.

It should be noted that the 2026 policy cancels the restriction of "export tax exemption without refund for small-scale taxpayers",and eligible small-scale taxpayers can apply for value-added tax refund (previously they could only enjoy tax exemption).This is an important policy adjustment this year.

### 2.Impact of the Policy on Enterprises: Coexistence of Opportunities and Challenges

The adjustment of the 2026 export tax refund policy brings both opportunities and challenges for Shanghai foreign trade enterprises.Ms.Yuan from Zhongshen summarized the core impacts based on the cases of more than 200 clients she served:

| Impact Dimension | Specific Performance | Relevant Enterprise Types |
| --- | --- | --- |
| Opportunity | 1.The refund rate of new energy parts has been increased to 13%,and the annual tax refund of each enterprise increases by 15%-20%; 2.The declaration processing time via "Single Window" is compressed to 3 working days; 3.Small-scale taxpayers can enjoy tax refund,benefiting 12,000 small and medium-sized foreign trade enterprises | New energy,medical device,small and medium-sized foreign trade enterprises |
| Challenge | 1.Input invoices must be 100% matched with customs declaration forms,otherwise the application will be rejected; 2.Tax payment certificate is required for consumption tax refund,and some enterprises cannot get refund due to failure to keep the certificate; 3.Application for tariff reduction and exemption must be submitted 10 days in advance,and cannot be reprocessed after the deadline | All export enterprises (especially those involving taxable consumer goods and special commodities) |

![Answers to Common Questions About Export Tax Refund Tax Types from Shanghai Foreign Trade Enterprises by Zhongshen](https://cndpic.sh-zhongshen.com/uploads/tradepics/afAZNhRaShSw4.webp)

For example,Ms.Yuan from an agricultural product export enterprise in Shanghai,the organic vegetables she exported in 2026 met the requirements of the tariff reduction and exemption policy,but she failed to submit the application simultaneously during customs declaration,and missed the tariff reduction and exemption of 32,000 RMB.She later successfully enjoyed the policy in subsequent batches with the assistance of Zhongshen.

### 3.Agency Service Implementation by Zhongshen: Helping Enterprises Get Accurate Tax Refund

In response to the new changes of the 2026 export tax refund policy,Zhongshen,with more than 20 years of industry experience,provides customers with "full-process tax type matching + compliance optimization" services.The specific implementation measures include:

- **Accurate Tax Type Matching**: Before the customer declares customs,we sort out the details of input invoices and commodity codes first,confirm the eligible refund tax types (e.g.whether it involves value-added tax + consumption tax + tariff reduction and exemption at the same time),to avoid omission in declaration;
- **Specialized Service for Special Commodities**: For newly included consumption tax refund commodities such as lithium batteries and photovoltaic modules,we assist customers to prepare tax payment certificates for the production link to ensure compliant declaration;
- **Declaration Process Optimization**: We handle the agency declaration via the "Single Window",submit applications for value-added tax,consumption tax and tariff reduction and exemption simultaneously to shorten the processing time;
- **Compliance Training**: We hold monthly policy training for customers’ financial staff,explain the changes in tax type definition in 2026,to avoid declaration errors.

For example,Mr.Yan from a new energy enterprise in Shanghai only declared value-added tax refund previously.After sorting out by Supervisor Chang from Zhongshen,it was found that the lithium batteries he exported were also eligible for consumption tax refund,and he received an additional tax refund of 86,000 RMB in the first half of 2026.

### 4.Practical Suggestion: Submit Input Invoice Details 10 Days Before Customs Declaration

In response to the new requirements of the 2026 export tax refund policy,Ms.Yuan from Zhongshen suggests that enterprises should submit the input invoice details (including commodity name,quantity,unit,tax amount) to the agency 10 days before customs declaration,so as to confirm eligible refund tax types and prepare tax payment certificates in advance,and avoid tax refund delay caused by declaration errors.

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