---
title: "Analysis of Differences Between General Taxpayers and Small-Scale Taxpayers for Export Tax Refund - Zhongshen Trading China"
description: "Against the 2026 foreign trade environment，adjustments to export tax refund policies continue to affect micro，small and medium-sized enterprises. There are significant differences between general taxpayers and small-scale taxpayers in terms of tax refund conditions，procedures and efficiency. Supervisor Liang from Zhongshen pointed out that enterprises need to accurately match their identity in combination with their own business scale and supply chain structure，so as to avoid missing tax refund..."
url: "https://www.sh-zhongshen.com/en/news/export-tax-refund-difference-between-general-taxpayer-and-small-scale-taxpayer.html"
language: "en"
type: "Article"
category: "Industry News"
datePublished: "2026-10-01"
dateModified: "2026-10-01"
brand: "Zhongshen Trading China"
image: "https://cndpic.sh-zhongshen.com/uploads/tradepics/JRiObPghmnW08.webp"
---

# Analysis of Differences Between General Taxpayers and Small-Scale Taxpayers for Export Tax Refund

## Core Differences Between General Taxpayers and Small-Scale Taxpayers Under the 2026 Export Tax Refund Policy

Since 2026,policy adjustments for export tax refund procedures for foreign trade enterprises in Shanghai have been continuously implemented,further highlighting the differences in tax refund rules and procedures between general taxpayers and small-scale taxpayers.Many enterprise principals reported that inaccurate grasp of the tax refund policies for the two types of taxpayers led to missing tax refund benefits or increased compliance costs.Supervisor Liang from Zhongshen sorts out core points and implementation paths for enterprises in combination with the latest 2026 policies.

![How to Choose Between General Taxpayers and Small-Scale Taxpayers Under 2026 New Export Tax Refund Policy](https://cndpic.sh-zhongshen.com/uploads/tradepics/JRiObPghmnW08.webp)

### I.Two Key Adjustments to the 2026 Export Tax Refund Policy

- **Expansion of tax refund scope and optimization of tax refund rate for general taxpayers**: Since March 2026,the State Taxation Administration,jointly with the General Administration of Customs,has included 12 categories of electromechanical products into the key support scope of export tax refund.Among them,the tax refund rate for smart home appliances,new energy vehicle parts,high-end medical devices and other categories has been increased from 13% to 16%,covering nearly 30% of export enterprises in Shanghai.Meanwhile,the certification period for input invoices for general taxpayers to declare tax refunds has been extended from 180 days to 360 days,alleviating the problem of tax refund delays caused by delayed invoice transmission for enterprises.
- **Simplification of export tax exemption filing for small-scale taxpayers**: Since January 2026,the tax exemption filing process for goods or services exported by small-scale taxpayers has been fully electronic.The requirement to submit paper customs declaration forms,copies of purchase and sales contracts and other materials has been cancelled.Only electronic export invoice data and scanned copies of contracts need to be uploaded through the electronic port,and the filing time has been reduced from the original 5 working days to immediate completion.However,it should be noted that goods exported by small-scale taxpayers are still subject to the tax exemption policy,and input tax cannot be deducted.

### II.Opportunities and Challenges Brought by Policy Adjustments for the Two Types of Taxpayers

| Policy Dimension | Opportunities for General Taxpayers | Challenges for General Taxpayers | Opportunities for Small-Scale Taxpayers | Challenges for Small-Scale Taxpayers |
| --- | --- | --- | --- | --- |
| Tax Refund Benefits | Categories with increased tax refund rates can obtain an extra 3% tax refund,and the extended input invoice certification period reduces delay risks | Commodity codes and tax refund rates need to be strictly matched,input invoices need to be authentic and valid,and the risk of false invoicing increases | The tax exemption policy involves no tax refund costs,and the simplified filing process saves operation time | Input tax cannot be deducted.If the proportion of procurement costs exceeds 60%,the profit may be lower than that of general taxpayers |
| Procedure Efficiency | The electronic declaration system is optimized,and the tax refund arrival cycle is shortened from the original 15 working days to 10 working days | Customs declaration,inspection declaration and tax refund declaration need to be completed simultaneously,with high requirements for link connection | Immediate filing without waiting for review,and tax exemption can be enjoyed right after export | No tax refund cash inflow,which brings greater pressure to enterprises with high dependence on cash flow |
| Compliance Requirements | 12 types of materials such as complete input invoices,customs declaration forms and logistics documents need to be provided,with strict requirements for data consistency | Customs and tax authorities conduct online data comparison,and abnormal data need to be explained within 3 working days | Only electronic data need to be provided,and the data retention period is shortened from 5 years to 3 years | If exported goods fall within the taxation scope,the declaration method needs to be adjusted in time,otherwise there is a risk of tax repayment |

### III.Zhongshen’s Implementation Service Plan

In response to the differences after the 2026 policy adjustment,Zhongshen combines more than 20 years of foreign trade agency experience to provide customized services for different types of enterprises:

- **General taxpayer tax refund optimization service**: The customs declaration team led by Supervisor Liang sorts out the export commodity codes of enterprises,accurately matches the categories with increased tax refund rates in 2026,and avoids tax refund losses caused by code errors.At the same time,it assists enterprises in establishing input invoice management ledgers,reminds them of the certification period,ensures the authenticity and validity of invoices,and shortens the tax refund cycle by more than 30%.
- **Small-scale taxpayer tax exemption filing guidance**: Provide electronic port operation training for small-scale taxpayers,assist in checking the consistency of export invoices and contract data,and avoid filing failure caused by data errors.At the same time,for the taxation scope involved in exported goods,remind enterprises to adjust the declaration method in advance to reduce the risk of tax repayment.
- **Identity selection evaluation service**: Combined with the export scale,commodity structure and procurement input proportion of enterprises in the first quarter of 2026,issue the Suggestion Report on Taxpayer Identity Selection.For example,a small electromechanical enterprise in Shanghai with a procurement input proportion of 70% is recommended to convert to a general taxpayer,and the annual tax refund benefit is expected to increase by more than 200,000 CNY.

### IV.Practical Suggestions

It is recommended that enterprises complete the following actions before the end of June 2026: sort out the export commodity categories in the past 3 months,count the proportion of electromechanical products with increased tax refund rates; calculate the proportion of procurement input tax in sales revenue; determine whether to adjust the taxpayer identity in combination with Zhongshen’s evaluation suggestions.If you choose to be a general taxpayer,you need to complete the upgrade of the invoice certification system in advance to ensure data synchronization; if you choose to be a small-scale taxpayer,you need to properly keep the electronic filing data to avoid problems in subsequent verification.

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