Jianqixuan Import and Export: Comprehensive Analysis of Export Tax Refund Process

At the end of 2025,Mr.Yu from Jianqixuan Import and Export encountered a tricky problem: After submitting a 1.2 million-yuan export tax refund declaration,it was returned by the tax authorities due to a mismatch between the commodity codes on the customs declaration form and the invoice.After resubmitting,it coincided with the Spring Festival holiday,and the tax refund was not received until early March,which directly affected the company’s first-quarter raw material procurement plan.In fact,export tax refund is a key link in the foreign trade chain for "cash flow recovery".The process involves multiple departments and has strict document requirements,and any carelessness will slow down capital turnover.Based on Zhongshen’s 20+ years of practical experience,this article systematically sorts out the core procedures of export tax refund to help foreign trade enterprises clarify key actions and pitfall avoidance points at each step.

Three Core Stages of Export Tax Refund Process and Pitfall Avoidance Guide

Stage 1: Preparatory Document Preparation – Compliance is the Foundation of Tax Refund

Objective: Ensure all declaration documents comply with the latest 2026 requirements from tax authorities and customs,and avoid declaration failures caused by incomplete or incorrect materials.

Key Actions:

• Verify export customs declaration forms: Confirm that the commodity codes,quantities and amounts match the foreign trade contracts,and pay special attention to the 2026 new requirements for "commodity specification details";
• Verify VAT special invoices: Check that the invoice title,tax ID number and commodity information are 100% matching the customs declaration form,and the certification must be completed within 30 days after issuance;
• Collect foreign exchange receipt vouchers: Confirm that foreign exchange has been received and matches the contract amount,and apply for a foreign exchange deferred receipt certificate in advance for special circumstances.

Common Issues:

• Mismatch between commodity codes on customs declaration forms and invoices (the tax authorities’ requirement for code matching accuracy has increased by 15% in 2026);
• Missing the 90-day certification deadline for invoices (some enterprises miss the deadline due to process negligence);
• Delayed foreign exchange receipt (affects tax refund declaration eligibility,and the 2026 requirement requires a foreign exchange receipt rate of no less than 80%).

Role of Zhongshen:

• Provide document pre-review service within 1 working day: For the code issue Mr.Yu encountered before,Zhongshen detected it in advance and assisted in modifying it to avoid declaration return;
• Sync the latest 2026 policies: Timely send reminders for code updates,certification period adjustments,etc.;
• Liaise with warehousing and logistics departments: Confirm the actual export information of goods to avoid discrepancies between customs declaration forms and actual cargo flow.

Stage 2: Tax Refund Declaration Submission – Precise Operations to Avoid Timeouts

Objective: Complete the electronic tax bureau declaration accurately within the 110-day declaration period stipulated in 2026,and ensure data accuracy.

Key Actions:

• Log in to the tax refund declaration module of the electronic tax bureau: Use the enterprise legal person’s real-name authentication account to avoid permission errors;
• Enter core data: Customs declaration number,invoice number,receipt amount,etc.must be completely consistent with the paper documents;
• Generate and upload declaration data: Print paper documents with official seals and submit them to the tax authority’s office hall in charge.

Common Issues:

• Declaration timeout: Some enterprises miss the 110-day deadline due to unfamiliarity with the process,resulting in direct revocation of tax refund eligibility;
• Data entry errors: Incorrect decimal points for amounts,inconsistent date formats (YYYY-MM-DD format is required);
• System compatibility issues: Data upload failures caused by different browsers (the tax system only supports Chrome 100+ versions).

Role of Zhongshen:

• Assign dedicated tax specialists with over 5 years of experience to handle operations: Avoid operational errors,and the customer declaration success rate reached 98% in 2026;
• Set up a dual reminder mechanism: Send SMS reminders 10 days in advance,and confirm documents again 1 day before declaration;
• Customized declaration tools: Compatible with the tax system,automatically verify data formats,and improve upload efficiency by 30%.

Stage 3: Tax Audit and Tax Refund Receipt – Efficient Follow-up is Key

Objective: Pass the tax authorities’ audit smoothly,receive the tax refund as soon as possible,and shorten the capital turnover cycle.

Key Actions:

• Cooperate with tax audits: Provide supporting materials such as goods export certificates,logistics bills of lading,packing lists,etc.;
• Track audit progress: Check the electronic tax bureau status daily,and supplement required audit materials in a timely manner;
• Confirm tax refund receipt: Check bank statements,feedback to customers and assist in capital planning.

Common Issues:

• Tax audit failure: Unable to provide actual export proof (e.g.missing logistics tracking records);
• Delayed tax refund: The delay period can reach 20 days due to tax system upgrades or delayed supplement of documents;
• No reminder for fund receipt: Affects enterprise procurement and production planning arrangements.

Role of Zhongshen:

• Establish regular tax liaison: Maintain weekly communication with Shanghai tax authorities to quickly respond to audit requirements;
• Real-time progress synchronization: Update audit status daily via WeChat Work,which Mr.Yu can check at any time;
• Instant fund receipt reminder: Notify customers within 1 hour after the tax refund is received,and assist in formulating capital usage plans.

• The 2026 export tax refund declaration period is adjusted to within 110 days after export,and no application will be accepted after the deadline;
• VAT special invoices must be certified within 30 days after issuance,and must be 100% matching the customs declaration form information;
• Foreign exchange must be received before tax refund declaration (deferral can be applied for special circumstances,up to 60 days maximum);
• Actual export information of goods must be consistent with the customs declaration form to avoid the risk of "false export" (the tax audit intensity has increased by 20% in 2026);
• Choosing a professional agency can shorten the tax refund cycle by more than 30% (the average cycle for Zhongshen’s customers is 45 days).

After cooperating with Zhongshen in March 2026,Mr.Yu from Jianqixuan Import and Export received the May export tax refund in only 38 days,nearly half the time of before,and the company’s raw material procurement plan proceeded smoothly.In fact,the export tax refund process seems cumbersome,but most problems can be avoided by focusing on the three core points: "compliant preparation,precise declaration,and efficient follow-up".Zhongshen has been engaged in foreign trade agency for more than 20 years,focusing on core links such as customs declaration and inspection,international transportation,warehouse management,foreign exchange receipt and payment,foreign exchange settlement and purchase,and export tax refund,providing customers with one-stop full-process solutions.It not only helps enterprises avoid policy risks,but also improves capital turnover efficiency.If you are also troubled by the export tax refund process,you may wish to contact a professional agency to make foreign trade business smoother.