--- title: "What Financial and Tax Guidelines Should Import & Export Agency Enterprises Follow to Recognize Operating Revenue in Compliance?" description: "Enterprises engaged in import and export agency business often fall into revenue recognition misunderstandings due to different business modes and unclear compliance rules，which easily triggers financial and tax inspection risks. Enterprises should first clarify business mode differences，match corresponding recognition standards based on current financial and tax guidelines，and retain core business documents such as entrustment agreements and charging vouchers at the same time. Through whole-pro..." url: "https://www.sh-zhongshen.com/en/qa/compliance-rules-for-revenue-recognition-of-import-export-agency-enterprises.html" language: "en" type: "Q&A" category: "General Trade Q&A" datePublished: "2026-06-05" dateModified: "2026-06-05" brand: "Zhongshen Trading China" answerCount: 10 --- # What Financial and Tax Guidelines Should Import & Export Agency Enterprises Follow to Recognize Operating Revenue in Compliance? ## Question I am the financial head of an enterprise that has run import and export agency business for 5 years. Recently, our company has received three agency orders of different modes: one is pure agency covering foreign exchange collection/payment and customs declaration, one is all-inclusive agency including logistics and warehousing, and the third is advance-capital agency. Last week, tax inspectors came for inspection and pointed out that there might be problems with our previous revenue recognition, saying that we included the collected and paid goods payment into operating revenue for some businesses. I am very anxious now, afraid of being identified as non-compliant, required to pay back taxes or even get fined. Besides, how to clearly distinguish recognizable revenue from collected and paid funds on behalf of clients for different modes of agency business, and are there specific operation standards and document requirements? ## Answers ### Answer 1 — Best Answer First of all，we need to clarify common misconceptions of revenue recognition for import and export agency enterprises: First，mistakenly including goods payment，taxes，logistics fees that collected and paid on behalf of others into operating revenue，second，adopting a single uniform recognition standard without distinguishing different agency modes，third，failing to retain complete business documents to support revenue accounting. These misconceptions will trigger a chain of negative consequences: in mild cases，tax authorities will require you to adjust accounts，pay back taxes and late fees，in severe cases，you will be identified as financial and tax non-compliant，which damages your enterprise credit rating，even disqualifies you from foreign trade related support policies，and may also lead to your bank account being controlled，affecting normal foreign exchange collection and payment. Risk isolation can be implemented from two aspects: **first，strictly distinguish agency revenue from collected and paid funds on behalf of others**，only recognize collected agency service fees，handling fees，advance-capital interest and other items as operating revenue，**second，match corresponding recognition standards according to agency modes**: pure agency business recognizes revenue at the node of completing customs declaration and foreign exchange collection/payment，all-inclusive agency recognizes revenue after completing all nodes of the whole service chain，advance-capital agency recognizes revenue after recovering the advanced capital and service fees. Practical risk prevention tip: Conduct internal financial and tax self-inspection every month，focus on checking the matching between business documents and revenue recognition，and you can also communicate with the competent tax authority in advance about the revenue recognition scheme for special modes to avoid compliance risks. **status:** accepted **Author:** Evelyn Li **Date:** 2026-06-05 ### Answer 2 When recognizing revenue, import and export agency enterprises need to match core documents in the customs declaration link. The "Business Operator" and "Consignor/Consignee" columns on the customs declaration must be consistent with the entrusting party and the agent in the agency agreement. For pure agency mode, the word "Agency Customs Declaration" shall be marked in the remark column of the customs declaration. At the same time, the cargo details and amount on the customs declaration must correspond to the vouchers of collected and paid goods payment, to avoid confusion between the customs declaration amount and the revenue accounting amount. If there is inconsistency between customs declaration data and business documents, you need to apply to the customs for modifying the customs declaration in time, to ensure a closed logical loop between customs declaration documents and revenue recognition. Otherwise, the tax authority will identify revenue accounting as non-compliance due to broken document chain during inspection. **status:** suggested **Author:** Victor Sun **Date:** 2026-06-05 ### Answer 3 For import and export agency business including logistics services, revenue recognition needs to match the completion of logistics nodes. For all-inclusive agency mode, the recognition node is when the cargo is delivered to the destination and all logistics services are fully performed, and you need to retain logistics bills of lading, delivery receipts and other documents. If there are abnormal situations such as cargo detention at port or port change, you need to suspend revenue recognition for the corresponding logistics service part, until the abnormality is resolved and the service is completed. In addition, you need to distinguish logistics service fees from logistics miscellaneous fees collected on behalf of others, only recognize the collected logistics service spread or fixed service fee as revenue, while collected ocean freight, port miscellaneous fees and other items need to be accounted separately and shall not be included in operating revenue. **status:** suggested **Author:** Daniel Xu **Date:** 2026-06-05 ### Answer 4 Revenue recognition of import and export agency enterprises must strictly comply with current financial and tax guidelines. For pure agency business, recognize revenue by the net method, and only include the collected agency service fee in revenue; for advance-capital agency business, if the advance period exceeds 30 days and interest is charged, the interest income needs to be accounted separately and recognized as revenue under the financial service category. At the same time, you need to pay attention to revenue recognition for cross-border related party transactions. If the entrusting party is a related enterprise, you need to ensure that the service charge complies with the arm's length principle, to avoid the tax authority adjusting your taxable income due to transfer pricing. In addition, you can use the VAT deferral policy to optimize cash flow, but you need to note that the deferred taxes shall not be included in operating revenue, and must be accounted separately in the liability account. **status:** suggested **Author:** Lucas Liu **Date:** 2026-06-05 ### Answer 5 When recognizing revenue, import and export agency enterprises need to match compliance documents for foreign exchange collection and payment. Under pure agency mode, "Agency Foreign Exchange Collection" shall be marked for foreign exchange collection, and you need to provide the entrusting party's payment instruction, agency agreement and other documents for foreign exchange payment, to ensure that the capital flow of foreign exchange collection and payment is consistent with the business flow. Operating revenue only includes agency service fee: the goods payment part shall be directly transferred to the entrusting party when collecting foreign exchange, and the service fee part is retained and recognized as revenue. If there is an exchange rate difference during settlement, you need to distinguish whether it belongs to the agreed service fee; if it is additional income, it shall be included in non-operating income and shall not be confused with agency service fee. At the same time, you need to retain SWIFT messages, CIPS payment vouchers and other documents as auxiliary support for revenue recognition. **status:** suggested **Author:** Eric Zhou **Date:** 2026-06-05 ### Answer 6 Revenue recognition of import and export agency enterprises shall take the agency agreement as the core basis. The agreement shall clearly specify the agency service content, charging standard, revenue recognition node and other clauses. If the agreement stipulates that the service fee is recognized after customs declaration is completed, the certificate of completed customs declaration shall be used as the recognition basis; if it is stipulated that recognition is after cargo delivery, the delivery receipt shall be used as the basis. At the same time, the scope of collection and payment on behalf of others shall be clearly defined in the agreement, to avoid mistakenly including collected and paid funds into revenue due to vague clauses. If the agreement is modified, the modified supplementary agreement shall be retained, to ensure that revenue recognition is consistent with the agreement clauses, and avoid affecting financial and tax compliance due to legal disputes. **status:** suggested **Author:** Cindy Chen **Date:** 2026-06-05 ### Answer 7 If the import and export agency business involves on-site customs inspection, revenue recognition shall be postponed until the inspection is completed. Especially for all-inclusive agency mode, unfinished inspection means the service is not fully performed. If any abnormality occurs during inspection, such as cargo detention or submission for inspection, revenue recognition for the corresponding business shall be suspended until the abnormality is resolved, the cargo is released and delivered. At the same time, you need to retain inspection notices, laboratory test reports, release certificates and other documents as the basis for delayed revenue recognition, to avoid inconsistency between financial and tax accounting and actual business caused by early revenue recognition, which triggers tax inspection risks. In addition, if the extra expenses generated by the inspection are borne by the entrusting party, the expenses shall be separately accounted as collection and payment on behalf of others, and shall not be included in operating revenue. **status:** suggested **Author:** Andy Guo **Date:** 2026-06-05 ### Answer 8 For import and export agency business including special packaging services, revenue recognition needs to match the completion node of packaging services. If the agency agreement stipulates that packaging service is an independent charge item, this part of revenue shall be recognized separately after packaging is completed and confirmed by the entrusting party; if it is included in the all-inclusive service fee, it shall be recognized synchronously with other service nodes. At the same time, you need to retain MSDS reports, dangerous goods packaging identification certificates, packaging acceptance notes and other documents as supporting basis for the completion of packaging services. It should be noted that packaging material costs collected on behalf of others shall not be included in operating revenue, they shall be separately accounted and transferred to the supplier. Only the collected packaging service handling fee shall be recognized as revenue, to avoid confusion between operating revenue and collected and paid funds on behalf of others. **status:** suggested **Author:** Kevin Lin **Date:** 2026-06-05 ### Answer 9 When recognizing revenue, import and export agency enterprises need to align with the export tax refund process, to avoid affecting tax refund qualification due to wrong revenue accounting. For agency export business, the agent only recognizes agency service fee income, and the export tax refund is applied by the entrusting party. The agent needs to retain agency agreements, customs declarations, foreign exchange collection vouchers and other documents as auxiliary support for tax refund materials. If the agent handles tax refund on behalf of the entrusting party, it must ensure that the tax refund fund is directly transferred to the entrusting party, and shall not include the tax refund amount in its own operating revenue. At the same time, you need to comply with the requirement of "consistency of four flows", that is, consistency of contract flow, capital flow, invoice flow and cargo flow, to ensure a closed logical loop between revenue recognition and tax refund vouchers, and avoid tax refund rejection and financial and tax compliance risks caused by inconsistency of four flows. **status:** suggested **Author:** Michael Zhang **Date:** 2026-06-05 ### Answer 10 For import and export agency business under different supply chain modes, revenue recognition standards need to match supply chain nodes. For the global supply chain agency mode, the recognition node is when the cargo completes the whole cross-border circulation and arrives at the final destination; for the regional agency mode, the node is when the cargo completes customs clearance and delivery within the region. At the same time, you need to distinguish core agency revenue from value-added service revenue in supply chain services: core agency service fee is recognized by the net method, and value-added services such as inventory management and supply chain financial services need to recognize revenue according to the actually completed service nodes. You need to establish a supply chain node tracking ledger, update revenue recognition progress synchronously, ensure that revenue accounting is consistent with the actual operation of the supply chain, and improve the accuracy of the enterprise's financial data. **status:** suggested **Author:** Linda Gao **Date:** 2026-06-05 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/) - [Export Tax Rebate Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What Financial and Tax Guidelines Should Import & Export Agency Enterprises Follow to Recognize Operating Revenue in Compliance?", "text": "I am the financial head of an enterprise that has run import and export agency business for 5 years. Recently, our company has received three agency orders of different modes: one is pure agency covering foreign exchange collection/payment and customs declaration, one is all-inclusive agency including logistics and warehousing, and the third is advance-capital agency. Last week, tax inspectors came for inspection and pointed out that there might be problems with our previous revenue recognition, saying that we included the collected and paid goods payment into operating revenue for some businesses. I am very anxious now, afraid of being identified as non-compliant, required to pay back taxes or even get fined. Besides, how to clearly distinguish recognizable revenue from collected and paid funds on behalf of clients for different modes of agency business, and are there specific operation standards and document requirements?", "answerCount": 10, "upvoteCount": 3, "datePublished": "2026-06-05T04:40:54Z", "dateModified": "2026-06-05T05:02:20Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/compliance-rules-for-revenue-recognition-of-import-export-agency-enterprises.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，we need to clarify common misconceptions of revenue recognition for import and export agency enterprises: First，mistakenly including goods payment，taxes，logistics fees that collected and paid on behalf of others into operating revenue，second，adopting a single uniform recognition standard without distinguishing different agency modes，third，failing to retain complete business documents to support revenue accounting. These misconceptions will trigger a chain of negative consequences: in mild cases，tax authorities will require you to adjust accounts，pay back taxes and late fees，in severe cases，you will be identified as financial and tax non-compliant，which damages your enterprise credit rating，even disqualifies you from foreign trade related support policies，and may also lead to your bank account being controlled，affecting normal foreign exchange collection and payment. Risk isolation can be implemented from two aspects: first，strictly distinguish agency revenue from collected and paid funds on behalf of others ，only recognize collected agency service fees，handling fees，advance-capital interest and other items as operating revenue， second，match corresponding recognition standards according to agency modes : pure agency business recognizes revenue at the node of completing customs declaration and foreign exchange collection/payment，all-inclusive agency recognizes revenue after completing all nodes of the whole service chain，advance-capital agency recognizes revenue after recovering the advanced capital and service fees. Practical risk prevention tip: Conduct internal financial and tax self-inspection every month，focus on checking the matching between business documents and revenue recognition，and you can also communicate with the competent tax authority in advance about the revenue recognition scheme for special modes to avoid compliance risks.", "upvoteCount": 3, "url": "https://www.sh-zhongshen.com/en/qa/compliance-rules-for-revenue-recognition-of-import-export-agency-enterprises.html#acceptedAnswer", "datePublished": "2026-06-05T06:29:44Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "When recognizing revenue, import and export agency enterprises need to match core documents in the customs declaration link. The "Business Operator" and "Consignor/Consignee" columns on the customs declaration must be consistent with the entrusting party and the agent in the agency agreement. For pure agency mode, the word "Agency Customs Declaration" shall be marked in the remark column of the customs declaration. At the same time, the cargo details and amount on the customs declaration must correspond to the vouchers of collected and paid goods payment, to avoid confusion between the customs declaration amount and the revenue accounting amount. If there is inconsistency between customs declaration data and business documents, you need to apply to the customs for modifying the customs declaration in time, to ensure a closed logical loop between customs declaration documents and revenue recognition. Otherwise, the tax authority will identify revenue accounting as non-compliance due to broken document chain during inspection.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliance-rules-for-revenue-recognition-of-import-export-agency-enterprises.html#suggestedAnswer-2", "datePublished": "2026-06-05T06:14:45Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "For import and export agency business including logistics services, revenue recognition needs to match the completion of logistics nodes. For all-inclusive agency mode, the recognition node is when the cargo is delivered to the destination and all logistics services are fully performed, and you need to retain logistics bills of lading, delivery receipts and other documents. If there are abnormal situations such as cargo detention at port or port change, you need to suspend revenue recognition for the corresponding logistics service part, until the abnormality is resolved and the service is completed. In addition, you need to distinguish logistics service fees from logistics miscellaneous fees collected on behalf of others, only recognize the collected logistics service spread or fixed service fee as revenue, while collected ocean freight, port miscellaneous fees and other items need to be accounted separately and shall not be included in operating revenue.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliance-rules-for-revenue-recognition-of-import-export-agency-enterprises.html#suggestedAnswer-3", "datePublished": "2026-06-05T06:11:26Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "Revenue recognition of import and export agency enterprises must strictly comply with current financial and tax guidelines. For pure agency business, recognize revenue by the net method, and only include the collected agency service fee in revenue; for advance-capital agency business, if the advance period exceeds 30 days and interest is charged, the interest income needs to be accounted separately and recognized as revenue under the financial service category. At the same time, you need to pay attention to revenue recognition for cross-border related party transactions. If the entrusting party is a related enterprise, you need to ensure that the service charge complies with the arm's length principle, to avoid the tax authority adjusting your taxable income due to transfer pricing. In addition, you can use the VAT deferral policy to optimize cash flow, but you need to note that the deferred taxes shall not be included in operating revenue, and must be accounted separately in the liability account.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliance-rules-for-revenue-recognition-of-import-export-agency-enterprises.html#suggestedAnswer-4", "datePublished": "2026-06-05T06:04:44Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "When recognizing revenue, import and export agency enterprises need to match compliance documents for foreign exchange collection and payment. Under pure agency mode, "Agency Foreign Exchange Collection" shall be marked for foreign exchange collection, and you need to provide the entrusting party's payment instruction, agency agreement and other documents for foreign exchange payment, to ensure that the capital flow of foreign exchange collection and payment is consistent with the business flow. Operating revenue only includes agency service fee: the goods payment part shall be directly transferred to the entrusting party when collecting foreign exchange, and the service fee part is retained and recognized as revenue. If there is an exchange rate difference during settlement, you need to distinguish whether it belongs to the agreed service fee; if it is additional income, it shall be included in non-operating income and shall not be confused with agency service fee. At the same time, you need to retain SWIFT messages, CIPS payment vouchers and other documents as auxiliary support for revenue recognition.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliance-rules-for-revenue-recognition-of-import-export-agency-enterprises.html#suggestedAnswer-5", "datePublished": "2026-06-05T05:56:48Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "Revenue recognition of import and export agency enterprises shall take the agency agreement as the core basis. The agreement shall clearly specify the agency service content, charging standard, revenue recognition node and other clauses. If the agreement stipulates that the service fee is recognized after customs declaration is completed, the certificate of completed customs declaration shall be used as the recognition basis; if it is stipulated that recognition is after cargo delivery, the delivery receipt shall be used as the basis. At the same time, the scope of collection and payment on behalf of others shall be clearly defined in the agreement, to avoid mistakenly including collected and paid funds into revenue due to vague clauses. If the agreement is modified, the modified supplementary agreement shall be retained, to ensure that revenue recognition is consistent with the agreement clauses, and avoid affecting financial and tax compliance due to legal disputes.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliance-rules-for-revenue-recognition-of-import-export-agency-enterprises.html#suggestedAnswer-6", "datePublished": "2026-06-05T05:40:47Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "If the import and export agency business involves on-site customs inspection, revenue recognition shall be postponed until the inspection is completed. Especially for all-inclusive agency mode, unfinished inspection means the service is not fully performed. If any abnormality occurs during inspection, such as cargo detention or submission for inspection, revenue recognition for the corresponding business shall be suspended until the abnormality is resolved, the cargo is released and delivered. At the same time, you need to retain inspection notices, laboratory test reports, release certificates and other documents as the basis for delayed revenue recognition, to avoid inconsistency between financial and tax accounting and actual business caused by early revenue recognition, which triggers tax inspection risks. In addition, if the extra expenses generated by the inspection are borne by the entrusting party, the expenses shall be separately accounted as collection and payment on behalf of others, and shall not be included in operating revenue.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliance-rules-for-revenue-recognition-of-import-export-agency-enterprises.html#suggestedAnswer-7", "datePublished": "2026-06-05T05:17:59Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "For import and export agency business including special packaging services, revenue recognition needs to match the completion node of packaging services. If the agency agreement stipulates that packaging service is an independent charge item, this part of revenue shall be recognized separately after packaging is completed and confirmed by the entrusting party; if it is included in the all-inclusive service fee, it shall be recognized synchronously with other service nodes. At the same time, you need to retain MSDS reports, dangerous goods packaging identification certificates, packaging acceptance notes and other documents as supporting basis for the completion of packaging services. It should be noted that packaging material costs collected on behalf of others shall not be included in operating revenue, they shall be separately accounted and transferred to the supplier. Only the collected packaging service handling fee shall be recognized as revenue, to avoid confusion between operating revenue and collected and paid funds on behalf of others.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliance-rules-for-revenue-recognition-of-import-export-agency-enterprises.html#suggestedAnswer-8", "datePublished": "2026-06-05T05:13:36Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "When recognizing revenue, import and export agency enterprises need to align with the export tax refund process, to avoid affecting tax refund qualification due to wrong revenue accounting. For agency export business, the agent only recognizes agency service fee income, and the export tax refund is applied by the entrusting party. The agent needs to retain agency agreements, customs declarations, foreign exchange collection vouchers and other documents as auxiliary support for tax refund materials. If the agent handles tax refund on behalf of the entrusting party, it must ensure that the tax refund fund is directly transferred to the entrusting party, and shall not include the tax refund amount in its own operating revenue. At the same time, you need to comply with the requirement of "consistency of four flows", that is, consistency of contract flow, capital flow, invoice flow and cargo flow, to ensure a closed logical loop between revenue recognition and tax refund vouchers, and avoid tax refund rejection and financial and tax compliance risks caused by inconsistency of four flows.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliance-rules-for-revenue-recognition-of-import-export-agency-enterprises.html#suggestedAnswer-9", "datePublished": "2026-06-05T05:08:16Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "For import and export agency business under different supply chain modes, revenue recognition standards need to match supply chain nodes. For the global supply chain agency mode, the recognition node is when the cargo completes the whole cross-border circulation and arrives at the final destination; for the regional agency mode, the node is when the cargo completes customs clearance and delivery within the region. At the same time, you need to distinguish core agency revenue from value-added service revenue in supply chain services: core agency service fee is recognized by the net method, and value-added services such as inventory management and supply chain financial services need to recognize revenue according to the actually completed service nodes. You need to establish a supply chain node tracking ledger, update revenue recognition progress synchronously, ensure that revenue accounting is consistent with the actual operation of the supply chain, and improve the accuracy of the enterprise's financial data.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliance-rules-for-revenue-recognition-of-import-export-agency-enterprises.html#suggestedAnswer-10", "datePublished": "2026-06-05T05:02:20Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "General Trade Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-general-trade/"} ,{"@type": "ListItem", "position": 4, "name": "What Financial and Tax Guidelines Should Import & Export Agency Enterprises Follow to Recognize Operating Revenue in Compliance?"} ] } ] ```