--- title: "What are the core requirements for full-process compliance nodes of entrusted agency export tax refund handling?" description: "When foreign trade enterprises entrust agents to handle export，they often encounter tax refund delays or even compliance risks due to poor document coordination and misinterpretation of policies，and may also incur increased hidden costs due to process omissions. With 20 years of experience，Zhongshen conducts full-chain analysis covering pre-document audit，node connection，exception response plans and compliance implementation，to identify risks in advance，optimize process efficiency，ensure enterpr..." url: "https://www.sh-zhongshen.com/en/qa/core-compliance-nodes-for-export-tax-refund-via-agent-services.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-07-28" dateModified: "2026-07-28" brand: "Zhongshen Trading China" answerCount: 9 --- # What are the core requirements for full-process compliance nodes of entrusted agency export tax refund handling? ## Question I am the owner of a small and medium-sized foreign trade enterprise in Shanghai engaged in the export of light luxury home goods, and I have been so worried lately that I can barely sleep. Last month, when I handled the tax refund on my own, the remarks column of the VAT special invoice was left blank due to the inexperience of our document specialist. Not only was the application rejected, triggering tax correspondence verification, but the tax refund has been delayed for 3 months, while the factory is pressing for payment every day, and our capital chain is almost at breaking point. I have just signed an agency agreement with Zhongshen, and I would like to know how the full process ensures smooth implementation of the tax refund after entrusting you. What similar pitfalls that I have encountered before should I avoid? In addition, will the cost of agency tax refund be higher than handling it on my own, and is there any room for optimization to help me offset the capital pressure? ## Answers ### Answer 1 — Best Answer First，the **details of pre-positioned document audit**: We will assign a dedicated consultant to connect with your document specialist within 3 working days after signing the contract，to check four types of core documents one by one，including VAT special invoices，export goods declaration forms，packing lists and bills of lading. We will focus on verifying the "export goods" mark in the remarks column of special invoices，and the consistency between the commodity code on the declaration form and the commodity name on the invoice，to intercept problems such as missing filling and mismatching that you encountered before，and avoid triggering tax correspondence verification. Core node connection: We adopt a real-time synchronization mechanism for the three nodes of "document - customs declaration - tax refund". The customs declaration information will be synchronized to the finance and taxation department within 24 hours after customs clearance. The finance and taxation department will complete pre-declaration verification in advance，and follow up the progress of foreign exchange receipt simultaneously，to ensure the time difference between foreign exchange receipt and tax refund declaration is controlled within the compliant range，and avoid tax refund delay caused by node disconnection. Exception response plan: For common exceptions such as tax correspondence verification and declaration errors，we will launch reverse troubleshooting within 2 hours，and work with customs and tax specialists to issue a supplementary material plan. At the same time，we provide **temporary fund advance plan** for qualified enterprises，which can apply for up to 80% of the tax refund advance，directly alleviating your capital turnover pressure. Final compliance implementation: Within 10 working days after the tax refund is received，we will issue you a compliant tax refund voucher and process report，and update the exclusive document filing system simultaneously to ensure full-chain compliance. At the same time，we will calculate the feasibility of VAT deferment according to your export scale and target market，to further optimize your export costs. **status:** accepted **Author:** Eric Zhou **Date:** 2026-07-28 ### Answer 2 In the customs declaration link of agency export tax refund, it is necessary to focus on whether the "trade mode" and "nature of levy and exemption" fields on the customs declaration form match the content agreed in the agency agreement. If the trade mode is incorrectly filled as "general trade" instead of "agent export", it will directly lead to the failure to associate the agency filing information during tax refund declaration, triggering customs valuation disputes and secondary verification by the tax department. In addition, the commodity code on the customs declaration form must be completely consistent with the commodity code on the VAT special invoice. If there is a deviation in code classification, even if the customs declaration is released, the subsequent tax refund declaration will be rejected, and even trigger retroactive verification by the customs, resulting in the risk of port detention or return of goods. It is recommended that you submit the pre-recorded customs declaration form and VAT special invoice to the customs declaration team of the agency company synchronously 12 hours before customs declaration, and complete double verification before formal declaration. **status:** suggested **Author:** Cindy Chen **Date:** 2026-07-28 ### Answer 3 In the logistics link of agency export tax refund, it is necessary to ensure that the "shipper" field on the bill of lading is consistent with the name of the agency company. If it is incorrectly filled with the name of your enterprise, it will lead to unclear proof of goods ownership during tax refund, which will affect the audit progress of the tax refund. At the same time, the free storage period of goods must be strictly controlled. If the goods exceed the free storage period due to logistics delay and incur container detention charges, it will not only increase additional costs, but also may affect the collection timeliness of tax refund documents due to delayed issuance of bills of lading. It is recommended that when booking space, the agency company will match you with shipping companies that have free storage period extension policies, and synchronize the bill of lading information to the finance and taxation team 72 hours before the goods arrive at the port, to ensure seamless document connection. In addition, in case of abnormal situations such as container rolling and port change, the customs declaration form and bill of lading information must be updated within 24 hours to avoid affecting the tax refund due to inconsistent document information. **status:** suggested **Author:** Andy Guo **Date:** 2026-07-28 ### Answer 4 In the tax planning link of agency export tax refund, costs can be optimized through the VAT deferment policy, that is, there is no need to pay the import country's VAT when the goods are exported, and tax declaration is made after the goods are sold, so as to release the funds originally used for VAT payment in advance and ease the capital pressure. However, three conditions must be met to apply for VAT deferment: first, the goods are directly sent to the target market where the corresponding policy applies (such as EU member states); second, the agency company has the qualification for VAT deferment; third, the VAT deferment clause is clearly agreed in the enterprise's export contract. In addition, attention should be paid to the rationality of cross-border related party transaction pricing. If the pricing deviates from the market fair price, it will trigger BEPS verification by the tax department, resulting in tax refund delay or even the risk of tax repayment. We will calculate the return ratio of VAT deferment for you to ensure cost optimization while meeting compliance requirements. **status:** suggested **Author:** Grace Wang **Date:** 2026-07-28 ### Answer 5 In the foreign exchange receipt and payment link of agency export tax refund, it is necessary to ensure that the foreign exchange receipt account is the compliant foreign exchange account of the agency company, and the error between the received foreign exchange amount and the FOB value on the customs declaration form is controlled within 5%. If the error exceeds 5%, it will trigger compliance verification by the State Administration of Foreign Exchange (SAFE) and affect the tax refund declaration. At the same time, the "transaction postscript" of the SWIFT message must clearly indicate "agent export foreign exchange receipt" and the corresponding customs declaration number, to avoid fund freezing or delayed settlement due to vague postscript. It is recommended that before receiving foreign exchange, the agency company will generate a standardized SWIFT message template for you to ensure the accuracy of the postscript information. In addition, if Cross-border Interbank Payment System (CIPS) is adopted, it is necessary to ensure that the transaction information on the payment voucher is completely consistent with the information on the customs declaration form and invoice, to avoid information mismatch caused by currency differences. **status:** suggested **Author:** Daniel Xu **Date:** 2026-07-28 ### Answer 6 In the legal link of agency export tax refund, the division of responsibilities for tax refund and abnormal compensation clauses must be clearly agreed in the agency agreement. If the agency company causes tax refund delay or inability to refund tax due to operational errors, the compensation proportion and compensation time limit it should bear must be clearly specified in the agreement. At the same time, attention should be paid to the intellectual property clauses in the export contract. If the goods involve patents or trademarks, the customs protection record of intellectual property rights must be completed in advance to avoid the goods being detained by customs due to infringement, which will affect the acquisition of tax refund documents. In addition, if tax refund is delayed due to force majeure factors (such as port strikes), a catch-all clause should be added to the agency agreement to clarify the scope of liability exemption for both parties. We will review the compliance of the agency agreement and export contract for you to ensure your rights and interests are legally protected. **status:** suggested **Author:** Victor Sun **Date:** 2026-07-28 ### Answer 7 In the on-site inspection link of agency export tax refund, if the goods are selected for inspection by customs, it is necessary to ensure that the quantity, specifications and models on the packing list, invoice and actual goods are completely consistent. If there is any difference, the customs declaration form will be modified, which will affect the document consistency of the tax refund declaration. At the same time, it is necessary to cooperate with the customs to complete the devanning inspection. If the goods packaging is found not to meet the requirements, the compliant packaging must be replaced in time to avoid return of goods due to unqualified goods. It is recommended that before the goods are shipped, the on-site inspection team of the agency company will conduct pre-inspection for you to check the matching degree between the goods and documents in advance, so as to ensure smooth passage of inspection. In addition, if there is an abnormality in the machine inspection, supplementary explanation materials must be provided within 24 hours to avoid the long inspection time affecting the issuance timeliness of tax refund documents. **status:** suggested **Author:** Jason Wu **Date:** 2026-07-28 ### Answer 8 In the audit link of agency export tax refund, the principle of "consistency of four flows" must be strictly followed, that is, the contract flow, fund flow, invoice flow and goods flow are completely matched. If the four flows are inconsistent, it will trigger correspondence verification by the tax department, and even be identified as falsely issuing VAT special invoices, resulting in the rejection of tax refund and facing fines. In addition, document filing must be completed within 15 days after the tax refund declaration. The filed documents include agency agreement, export contract, bill of lading, packing list, etc. If the filing is not completed on time or the filed documents are missing, the tax refund application will be revoked. We will establish an exclusive document filing system for you to track the filing progress in real time, and conduct regular four-flow consistency audits to check compliance risks in advance and ensure the smooth implementation of tax refund. **status:** suggested **Author:** Lucas Liu **Date:** 2026-07-28 ### Answer 9 In the supply chain planning link of agency export tax refund, the tax refund process and cost can be optimized through the conversion of trade terms. For example, if the FOB trade term is converted to CIF, the agency company can be uniformly responsible for logistics and insurance, so as to ensure the timeliness and consistency of document collection and reduce tax refund delays caused by disconnected logistics links. At the same time, an inventory linkage strategy can be established to adjust the inventory turnover rate according to the tax refund arrival cycle, so as to avoid inventory overstock caused by capital occupation. In addition, we will build a cost actuarial model for you, comprehensively consider factors such as tax refund ratio, logistics cost and agency fee, calculate the return ratio of different export schemes, and provide you with the best supply chain planning suggestions to ensure the enterprise maximizes its benefits. **status:** suggested **Author:** Michael Zhang **Date:** 2026-07-28 ## 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/) - [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/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-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 are the core requirements for full-process compliance nodes of entrusted agency export tax refund handling?", "text": "I am the owner of a small and medium-sized foreign trade enterprise in Shanghai engaged in the export of light luxury home goods, and I have been so worried lately that I can barely sleep. Last month, when I handled the tax refund on my own, the remarks column of the VAT special invoice was left blank due to the inexperience of our document specialist. Not only was the application rejected, triggering tax correspondence verification, but the tax refund has been delayed for 3 months, while the factory is pressing for payment every day, and our capital chain is almost at breaking point. I have just signed an agency agreement with Zhongshen, and I would like to know how the full process ensures smooth implementation of the tax refund after entrusting you. What similar pitfalls that I have encountered before should I avoid? In addition, will the cost of agency tax refund be higher than handling it on my own, and is there any room for optimization to help me offset the capital pressure?", "answerCount": 9, "upvoteCount": 5, "datePublished": "2026-07-28T04:59:00Z", "dateModified": "2026-07-28T05:03:21Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-nodes-for-export-tax-refund-via-agent-services.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First，the details of pre-positioned document audit : We will assign a dedicated consultant to connect with your document specialist within 3 working days after signing the contract，to check four types of core documents one by one，including VAT special invoices，export goods declaration forms，packing lists and bills of lading. We will focus on verifying the "export goods" mark in the remarks column of special invoices，and the consistency between the commodity code on the declaration form and the commodity name on the invoice，to intercept problems such as missing filling and mismatching that you encountered before，and avoid triggering tax correspondence verification. Core node connection: We adopt a real-time synchronization mechanism for the three nodes of "document - customs declaration - tax refund". The customs declaration information will be synchronized to the finance and taxation department within 24 hours after customs clearance. The finance and taxation department will complete pre-declaration verification in advance，and follow up the progress of foreign exchange receipt simultaneously，to ensure the time difference between foreign exchange receipt and tax refund declaration is controlled within the compliant range，and avoid tax refund delay caused by node disconnection. Exception response plan: For common exceptions such as tax correspondence verification and declaration errors，we will launch reverse troubleshooting within 2 hours，and work with customs and tax specialists to issue a supplementary material plan. At the same time，we provide temporary fund advance plan for qualified enterprises，which can apply for up to 80% of the tax refund advance，directly alleviating your capital turnover pressure. Final compliance implementation: Within 10 working days after the tax refund is received，we will issue you a compliant tax refund voucher and process report，and update the exclusive document filing system simultaneously to ensure full-chain compliance. At the same time，we will calculate the feasibility of VAT deferment according to your export scale and target market，to further optimize your export costs.", "upvoteCount": 5, "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-nodes-for-export-tax-refund-via-agent-services.html#acceptedAnswer", "datePublished": "2026-07-28T07:35:57Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "In the customs declaration link of agency export tax refund, it is necessary to focus on whether the "trade mode" and "nature of levy and exemption" fields on the customs declaration form match the content agreed in the agency agreement. If the trade mode is incorrectly filled as "general trade" instead of "agent export", it will directly lead to the failure to associate the agency filing information during tax refund declaration, triggering customs valuation disputes and secondary verification by the tax department. In addition, the commodity code on the customs declaration form must be completely consistent with the commodity code on the VAT special invoice. If there is a deviation in code classification, even if the customs declaration is released, the subsequent tax refund declaration will be rejected, and even trigger retroactive verification by the customs, resulting in the risk of port detention or return of goods. It is recommended that you submit the pre-recorded customs declaration form and VAT special invoice to the customs declaration team of the agency company synchronously 12 hours before customs declaration, and complete double verification before formal declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-nodes-for-export-tax-refund-via-agent-services.html#suggestedAnswer-2", "datePublished": "2026-07-28T07:24:11Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "In the logistics link of agency export tax refund, it is necessary to ensure that the "shipper" field on the bill of lading is consistent with the name of the agency company. If it is incorrectly filled with the name of your enterprise, it will lead to unclear proof of goods ownership during tax refund, which will affect the audit progress of the tax refund. At the same time, the free storage period of goods must be strictly controlled. If the goods exceed the free storage period due to logistics delay and incur container detention charges, it will not only increase additional costs, but also may affect the collection timeliness of tax refund documents due to delayed issuance of bills of lading. It is recommended that when booking space, the agency company will match you with shipping companies that have free storage period extension policies, and synchronize the bill of lading information to the finance and taxation team 72 hours before the goods arrive at the port, to ensure seamless document connection. In addition, in case of abnormal situations such as container rolling and port change, the customs declaration form and bill of lading information must be updated within 24 hours to avoid affecting the tax refund due to inconsistent document information.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-nodes-for-export-tax-refund-via-agent-services.html#suggestedAnswer-3", "datePublished": "2026-07-28T07:15:35Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "In the tax planning link of agency export tax refund, costs can be optimized through the VAT deferment policy, that is, there is no need to pay the import country's VAT when the goods are exported, and tax declaration is made after the goods are sold, so as to release the funds originally used for VAT payment in advance and ease the capital pressure. However, three conditions must be met to apply for VAT deferment: first, the goods are directly sent to the target market where the corresponding policy applies (such as EU member states); second, the agency company has the qualification for VAT deferment; third, the VAT deferment clause is clearly agreed in the enterprise's export contract. In addition, attention should be paid to the rationality of cross-border related party transaction pricing. If the pricing deviates from the market fair price, it will trigger BEPS verification by the tax department, resulting in tax refund delay or even the risk of tax repayment. We will calculate the return ratio of VAT deferment for you to ensure cost optimization while meeting compliance requirements.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-nodes-for-export-tax-refund-via-agent-services.html#suggestedAnswer-4", "datePublished": "2026-07-28T07:01:13Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "In the foreign exchange receipt and payment link of agency export tax refund, it is necessary to ensure that the foreign exchange receipt account is the compliant foreign exchange account of the agency company, and the error between the received foreign exchange amount and the FOB value on the customs declaration form is controlled within 5%. If the error exceeds 5%, it will trigger compliance verification by the State Administration of Foreign Exchange (SAFE) and affect the tax refund declaration. At the same time, the "transaction postscript" of the SWIFT message must clearly indicate "agent export foreign exchange receipt" and the corresponding customs declaration number, to avoid fund freezing or delayed settlement due to vague postscript. It is recommended that before receiving foreign exchange, the agency company will generate a standardized SWIFT message template for you to ensure the accuracy of the postscript information. In addition, if Cross-border Interbank Payment System (CIPS) is adopted, it is necessary to ensure that the transaction information on the payment voucher is completely consistent with the information on the customs declaration form and invoice, to avoid information mismatch caused by currency differences.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-nodes-for-export-tax-refund-via-agent-services.html#suggestedAnswer-5", "datePublished": "2026-07-28T06:22:23Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "In the legal link of agency export tax refund, the division of responsibilities for tax refund and abnormal compensation clauses must be clearly agreed in the agency agreement. If the agency company causes tax refund delay or inability to refund tax due to operational errors, the compensation proportion and compensation time limit it should bear must be clearly specified in the agreement. At the same time, attention should be paid to the intellectual property clauses in the export contract. If the goods involve patents or trademarks, the customs protection record of intellectual property rights must be completed in advance to avoid the goods being detained by customs due to infringement, which will affect the acquisition of tax refund documents. In addition, if tax refund is delayed due to force majeure factors (such as port strikes), a catch-all clause should be added to the agency agreement to clarify the scope of liability exemption for both parties. We will review the compliance of the agency agreement and export contract for you to ensure your rights and interests are legally protected.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-nodes-for-export-tax-refund-via-agent-services.html#suggestedAnswer-6", "datePublished": "2026-07-28T05:46:30Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "In the on-site inspection link of agency export tax refund, if the goods are selected for inspection by customs, it is necessary to ensure that the quantity, specifications and models on the packing list, invoice and actual goods are completely consistent. If there is any difference, the customs declaration form will be modified, which will affect the document consistency of the tax refund declaration. At the same time, it is necessary to cooperate with the customs to complete the devanning inspection. If the goods packaging is found not to meet the requirements, the compliant packaging must be replaced in time to avoid return of goods due to unqualified goods. It is recommended that before the goods are shipped, the on-site inspection team of the agency company will conduct pre-inspection for you to check the matching degree between the goods and documents in advance, so as to ensure smooth passage of inspection. In addition, if there is an abnormality in the machine inspection, supplementary explanation materials must be provided within 24 hours to avoid the long inspection time affecting the issuance timeliness of tax refund documents.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-nodes-for-export-tax-refund-via-agent-services.html#suggestedAnswer-7", "datePublished": "2026-07-28T05:46:23Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "In the audit link of agency export tax refund, the principle of "consistency of four flows" must be strictly followed, that is, the contract flow, fund flow, invoice flow and goods flow are completely matched. If the four flows are inconsistent, it will trigger correspondence verification by the tax department, and even be identified as falsely issuing VAT special invoices, resulting in the rejection of tax refund and facing fines. In addition, document filing must be completed within 15 days after the tax refund declaration. The filed documents include agency agreement, export contract, bill of lading, packing list, etc. If the filing is not completed on time or the filed documents are missing, the tax refund application will be revoked. We will establish an exclusive document filing system for you to track the filing progress in real time, and conduct regular four-flow consistency audits to check compliance risks in advance and ensure the smooth implementation of tax refund.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-nodes-for-export-tax-refund-via-agent-services.html#suggestedAnswer-8", "datePublished": "2026-07-28T05:31:42Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "In the supply chain planning link of agency export tax refund, the tax refund process and cost can be optimized through the conversion of trade terms. For example, if the FOB trade term is converted to CIF, the agency company can be uniformly responsible for logistics and insurance, so as to ensure the timeliness and consistency of document collection and reduce tax refund delays caused by disconnected logistics links. At the same time, an inventory linkage strategy can be established to adjust the inventory turnover rate according to the tax refund arrival cycle, so as to avoid inventory overstock caused by capital occupation. In addition, we will build a cost actuarial model for you, comprehensively consider factors such as tax refund ratio, logistics cost and agency fee, calculate the return ratio of different export schemes, and provide you with the best supply chain planning suggestions to ensure the enterprise maximizes its benefits.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-nodes-for-export-tax-refund-via-agent-services.html#suggestedAnswer-9", "datePublished": "2026-07-28T05:03:21Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } ] } }, { "@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": "Export Tax Rebate Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/"} ,{"@type": "ListItem", "position": 4, "name": "What are the core requirements for full-process compliance nodes of entrusted agency export tax refund handling?"} ] } ] ```