--- title: "What documents are required for export tax refund account change and what is the compliance procedure?" description: "Foreign trade enterprises that need to change their export tax refund accounts due to account adjustments often face anxiety caused by unclear procedures and unknown risks，worrying about affecting the refund progress or triggering tax audits. Through pre-document review，full-link process coordination and contingency plan formulation，the change can be implemented compliantly，while avoiding declaration delays and tax refund verification letter risks，ensuring that tax refund funds arrive in time an..." url: "https://www.sh-zhongshen.com/en/qa/export-tax-refund-account-change-documents-compliance-process.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-10-11" dateModified: "2026-10-11" brand: "Zhongshen Trading China" answerCount: 8 --- # What documents are required for export tax refund account change and what is the compliance procedure? ## Question I am the head of a Shanghai-based foreign trade enterprise mainly engaged in mechanical and electrical product exports. Last week, our company had to change the dedicated export tax refund account because the original basic account bank merged and restructured. We have never handled this kind of business before and are very anxious. We just submitted a tax refund declaration for mechanical and electrical products worth 2 million euros yesterday, and we are afraid that changing the account will cause the tax refund funds to be suspended or even trigger tax authority investigation letters. In addition, three large-value tax refunds are due to arrive in the early next month. If something goes wrong, the company's cash flow will be affected. I want to ask about the specific change procedures, the materials to be prepared, how to ensure that the existing tax refund progress is not affected, and how to handle emergencies if abnormalities occur? ## Answers ### Answer 1 — Best Answer First，conduct pre-document review. You need to prepare **copy of business license**，**new tax refund account opening permit / basic deposit account information form**，**application form for export tax refund account change** (need to affix official seal and financial seal). At the same time，check the consistency between the new account's bank name，account number and the enterprise's tax filing information to avoid being rejected due to inconsistent information. For core node connection，you need to first log in to the Electronic Tax Bureau to submit the account change application，and simultaneously submit the paper materials to the export tax refund management department of the competent tax authority to ensure complete matching of online and offline information. After the tax authority approves the application，it will update the enterprise's tax refund account filing information within 3 working days. During this period，you need to closely monitor the audit status notification on the Electronic Tax Bureau. Make contingency plans in advance: If the audit is rejected，check the rejection reason immediately，supplement missing documents in time，correct information errors and resubmit immediately，If the tax refund funds are suspended due to the account change，bring relevant supporting materials to the tax authority to explain the situation and apply for priority processing，After the change is completed，verify the validity of the new account's receipt through simulated declaration to ensure compliant implementation. **status:** accepted **Author:** Jason Wu **Date:** 2026-10-11 ### Answer 2 After changing the export tax refund account, it is necessary to synchronously check whether the collection account information on the customs declaration form matches the new tax refund account. If the collection account on the customs declaration form is still the old account, you need to submit an application for customs declaration form amendment through the Single Window within 90 days after the goods are exported, explain the reason for the account change and provide supporting materials for the new account, so as to avoid customs valuation or tax audit triggered by inconsistent information between customs declaration and tax refund account. At the same time, you need to ensure that the amended customs declaration form information is synchronized to the tax system in time, otherwise it will affect the document comparison link of tax refund declaration, leading to declaration rejection or delayed audit. In addition, for goods that have been released but not yet cleared, you need to communicate with the customs broker in advance to ensure that the collection account in the customs clearance information is updated to the new account, so as to prevent document mismatch risks during subsequent tax refund declaration. **status:** suggested **Author:** Kevin Lin **Date:** 2026-10-11 ### Answer 3 The change of export tax refund account needs to synchronously link the confirmation of collection information in the logistics link. You need to timely inform foreign purchasers, freight forwarders and customs brokers to update the collection account information, so as to avoid foreign customers remitting payment to the old account, resulting in fund retention or inability to verify collection. If the old account has been closed, you need to immediately coordinate with the bank to issue an account closure certificate, and send the official certificate of the new account to customers, so as to ensure that the payment is remitted to the new account accurately. In addition, you need to check the contact information and account information of the notify party on the ocean bill of lading or air waybill. If it involves the settlement of port clearance fees, you need to synchronously update the payment account information of the freight forwarder, so as to avoid additional costs such as port detention fees and container detention fees caused by incorrect accounts, which will affect the company's cash flow and the arrival time of tax refund funds. **status:** suggested **Author:** Evelyn Li **Date:** 2026-10-11 ### Answer 4 The change of export tax refund account needs to pay attention to the compliance of tax structure. If the changed account is an affiliated company account, you need to submit the affiliated transaction filing form to the competent tax authority in advance, explain the affiliated relationship and the rationality of the account change, so as to avoid being identified as fund reflux or profit transfer, and triggering BEPS (Base Erosion and Profit Shifting) audit. At the same time, you need to ensure that the fund flow of the new account is consistent with the invoice flow, goods flow and contract flow (four flows consistency). If it involves cross-border receipt and payment, you need to update the collection account information on the State Administration of Foreign Exchange's application service platform in time, so as to avoid affecting tax refund declaration due to delayed foreign exchange verification. In addition, if the enterprise enjoys the VAT deferral policy, you need to confirm whether the new account meets the collection requirements of deferred tax refund, so as to avoid canceling the deferred qualification due to account change and incurring additional tax costs. **status:** suggested **Author:** Andy Guo **Date:** 2026-10-11 ### Answer 5 After changing the export tax refund account, it is necessary to synchronously update the compliance settings for cross-border receipt and payment, modify the collection account information in the SWIFT system or CIPS RMB cross-border payment system, so as to ensure that the account information in the payment message sent by foreign customers completely matches the new tax refund account, and avoid payment being returned or suspended due to incorrect account number or bank SWIFT code. At the same time, you need to update the export collection account filing information in the State Administration of Foreign Exchange's goods trade foreign exchange monitoring system, complete the procedures of adding new collection accounts and canceling old accounts, so as to ensure that the collection data can be timely captured by the tax system for the collection verification link of tax refund declaration. In addition, you need to keep all supporting materials for account change, including bank account change notice, tax authority filing receipt, etc., for subsequent verification by the SAFE and tax authorities. **status:** suggested **Author:** Lucas Liu **Date:** 2026-10-11 ### Answer 6 The change of export tax refund account needs to synchronously sort out all ongoing foreign trade contracts, supplement or modify the payment account terms agreed in the contracts, sign the account change supplementary agreement and affix the official seal of both parties, so as to avoid remitting payment to the old account due to failure to timely inform customers, which may be identified as the enterprise failing to perform the payment obligation or breach of contract. At the same time, the supplementary agreement shall be used as one of the filing materials for tax refund documents, which can be used as a legal certificate for account change in case of subsequent tax authority investigation letters, so as to avoid being identified as non-compliant operation. In addition, for businesses involving letter of credit payment, you need to timely notify the issuing bank to modify the beneficiary account information in the letter of credit, so as to ensure that the payment under the letter of credit can be remitted to the new export tax refund account accurately, and avoid the risk of dishonor caused by inconsistent letter of credit terms, which will affect the arrival of tax refund funds. **status:** suggested **Author:** Grace Wang **Date:** 2026-10-11 ### Answer 7 When changing the export tax refund account, you need to strictly abide by the four flows consistency principle, ensure that the fund flow of the new account completely matches the invoice flow, goods flow and contract flow, so as to avoid triggering tax authority investigation letters due to abnormal fund path caused by account change. You need to sort out the tax refund declaration documents of the past 6 months in advance, including customs declaration forms, special VAT invoices, collection receipts, etc., check the account information in them, and prepare account change supporting materials to explain the situation if there are collection receipts of the old account. At the same time, you need to update the new account information in the tax refund document filing system, and include the application form for account change, bank account certificate and other materials in the filing scope, for subsequent audit and verification by the tax authorities. If abnormal tax refund declaration occurs after the change, you need to immediately start pre-declaration verification, check whether the account information has been synchronized to the tax system, and correct the wrong information in time, so as to avoid declaration delay. **status:** suggested **Author:** Linda Gao **Date:** 2026-10-11 ### Answer 8 The change of export tax refund account needs to be operated in combination with supply chain cash flow planning. You need to calculate the arrival time window of tax refund funds in advance, and link it with the payment cycle and production cycle of suppliers, so as to avoid delayed arrival of tax refund funds due to account change, which will affect the capital turnover of the supply chain. At the same time, you need to synchronize the account change information to the supply chain management system, update the collection account information in the procurement and sales links, and ensure the information consistency of internal processes, so as to avoid payment or collection deviations caused by incorrect information. In addition, you need to evaluate the impact of account change on the cross-border supply chain. If it involves the settlement of replenishment funds for overseas warehouses, you need to synchronously update the payment account information of overseas warehouses, so as to avoid stockout of overseas warehouse inventory due to delayed fund arrival, which will affect overseas sales performance. At the same time, you can optimize the use efficiency of tax refund funds through the cost accounting model, and improve the overall operational efficiency of the supply chain. **status:** suggested **Author:** Cindy Chen **Date:** 2026-10-11 ## 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 documents are required for export tax refund account change and what is the compliance procedure?", "text": "I am the head of a Shanghai-based foreign trade enterprise mainly engaged in mechanical and electrical product exports. Last week, our company had to change the dedicated export tax refund account because the original basic account bank merged and restructured. We have never handled this kind of business before and are very anxious. We just submitted a tax refund declaration for mechanical and electrical products worth 2 million euros yesterday, and we are afraid that changing the account will cause the tax refund funds to be suspended or even trigger tax authority investigation letters. In addition, three large-value tax refunds are due to arrive in the early next month. If something goes wrong, the company's cash flow will be affected. I want to ask about the specific change procedures, the materials to be prepared, how to ensure that the existing tax refund progress is not affected, and how to handle emergencies if abnormalities occur?", "answerCount": 8, "upvoteCount": 4, "datePublished": "2026-10-11T03:57:43Z", "dateModified": "2026-10-11T04:00:42Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-account-change-documents-compliance-process.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First，conduct pre-document review. You need to prepare copy of business license ， new tax refund account opening permit / basic deposit account information form ， application form for export tax refund account change (need to affix official seal and financial seal). At the same time，check the consistency between the new account's bank name，account number and the enterprise's tax filing information to avoid being rejected due to inconsistent information. For core node connection，you need to first log in to the Electronic Tax Bureau to submit the account change application，and simultaneously submit the paper materials to the export tax refund management department of the competent tax authority to ensure complete matching of online and offline information. After the tax authority approves the application，it will update the enterprise's tax refund account filing information within 3 working days. During this period，you need to closely monitor the audit status notification on the Electronic Tax Bureau. Make contingency plans in advance: If the audit is rejected，check the rejection reason immediately，supplement missing documents in time，correct information errors and resubmit immediately，If the tax refund funds are suspended due to the account change，bring relevant supporting materials to the tax authority to explain the situation and apply for priority processing，After the change is completed，verify the validity of the new account's receipt through simulated declaration to ensure compliant implementation.", "upvoteCount": 4, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-account-change-documents-compliance-process.html#acceptedAnswer", "datePublished": "2026-10-11T05:03:50Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "After changing the export tax refund account, it is necessary to synchronously check whether the collection account information on the customs declaration form matches the new tax refund account. If the collection account on the customs declaration form is still the old account, you need to submit an application for customs declaration form amendment through the Single Window within 90 days after the goods are exported, explain the reason for the account change and provide supporting materials for the new account, so as to avoid customs valuation or tax audit triggered by inconsistent information between customs declaration and tax refund account. At the same time, you need to ensure that the amended customs declaration form information is synchronized to the tax system in time, otherwise it will affect the document comparison link of tax refund declaration, leading to declaration rejection or delayed audit. In addition, for goods that have been released but not yet cleared, you need to communicate with the customs broker in advance to ensure that the collection account in the customs clearance information is updated to the new account, so as to prevent document mismatch risks during subsequent tax refund declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-account-change-documents-compliance-process.html#suggestedAnswer-2", "datePublished": "2026-10-11T04:29:11Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "The change of export tax refund account needs to synchronously link the confirmation of collection information in the logistics link. You need to timely inform foreign purchasers, freight forwarders and customs brokers to update the collection account information, so as to avoid foreign customers remitting payment to the old account, resulting in fund retention or inability to verify collection. If the old account has been closed, you need to immediately coordinate with the bank to issue an account closure certificate, and send the official certificate of the new account to customers, so as to ensure that the payment is remitted to the new account accurately. In addition, you need to check the contact information and account information of the notify party on the ocean bill of lading or air waybill. If it involves the settlement of port clearance fees, you need to synchronously update the payment account information of the freight forwarder, so as to avoid additional costs such as port detention fees and container detention fees caused by incorrect accounts, which will affect the company's cash flow and the arrival time of tax refund funds.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-account-change-documents-compliance-process.html#suggestedAnswer-3", "datePublished": "2026-10-11T04:29:05Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "The change of export tax refund account needs to pay attention to the compliance of tax structure. If the changed account is an affiliated company account, you need to submit the affiliated transaction filing form to the competent tax authority in advance, explain the affiliated relationship and the rationality of the account change, so as to avoid being identified as fund reflux or profit transfer, and triggering BEPS (Base Erosion and Profit Shifting) audit. At the same time, you need to ensure that the fund flow of the new account is consistent with the invoice flow, goods flow and contract flow (four flows consistency). If it involves cross-border receipt and payment, you need to update the collection account information on the State Administration of Foreign Exchange's application service platform in time, so as to avoid affecting tax refund declaration due to delayed foreign exchange verification. In addition, if the enterprise enjoys the VAT deferral policy, you need to confirm whether the new account meets the collection requirements of deferred tax refund, so as to avoid canceling the deferred qualification due to account change and incurring additional tax costs.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-account-change-documents-compliance-process.html#suggestedAnswer-4", "datePublished": "2026-10-11T04:16:52Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "After changing the export tax refund account, it is necessary to synchronously update the compliance settings for cross-border receipt and payment, modify the collection account information in the SWIFT system or CIPS RMB cross-border payment system, so as to ensure that the account information in the payment message sent by foreign customers completely matches the new tax refund account, and avoid payment being returned or suspended due to incorrect account number or bank SWIFT code. At the same time, you need to update the export collection account filing information in the State Administration of Foreign Exchange's goods trade foreign exchange monitoring system, complete the procedures of adding new collection accounts and canceling old accounts, so as to ensure that the collection data can be timely captured by the tax system for the collection verification link of tax refund declaration. In addition, you need to keep all supporting materials for account change, including bank account change notice, tax authority filing receipt, etc., for subsequent verification by the SAFE and tax authorities.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-account-change-documents-compliance-process.html#suggestedAnswer-5", "datePublished": "2026-10-11T04:11:46Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "The change of export tax refund account needs to synchronously sort out all ongoing foreign trade contracts, supplement or modify the payment account terms agreed in the contracts, sign the account change supplementary agreement and affix the official seal of both parties, so as to avoid remitting payment to the old account due to failure to timely inform customers, which may be identified as the enterprise failing to perform the payment obligation or breach of contract. At the same time, the supplementary agreement shall be used as one of the filing materials for tax refund documents, which can be used as a legal certificate for account change in case of subsequent tax authority investigation letters, so as to avoid being identified as non-compliant operation. In addition, for businesses involving letter of credit payment, you need to timely notify the issuing bank to modify the beneficiary account information in the letter of credit, so as to ensure that the payment under the letter of credit can be remitted to the new export tax refund account accurately, and avoid the risk of dishonor caused by inconsistent letter of credit terms, which will affect the arrival of tax refund funds.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-account-change-documents-compliance-process.html#suggestedAnswer-6", "datePublished": "2026-10-11T04:06:48Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "When changing the export tax refund account, you need to strictly abide by the four flows consistency principle, ensure that the fund flow of the new account completely matches the invoice flow, goods flow and contract flow, so as to avoid triggering tax authority investigation letters due to abnormal fund path caused by account change. You need to sort out the tax refund declaration documents of the past 6 months in advance, including customs declaration forms, special VAT invoices, collection receipts, etc., check the account information in them, and prepare account change supporting materials to explain the situation if there are collection receipts of the old account. At the same time, you need to update the new account information in the tax refund document filing system, and include the application form for account change, bank account certificate and other materials in the filing scope, for subsequent audit and verification by the tax authorities. If abnormal tax refund declaration occurs after the change, you need to immediately start pre-declaration verification, check whether the account information has been synchronized to the tax system, and correct the wrong information in time, so as to avoid declaration delay.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-account-change-documents-compliance-process.html#suggestedAnswer-7", "datePublished": "2026-10-11T04:01:27Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "The change of export tax refund account needs to be operated in combination with supply chain cash flow planning. You need to calculate the arrival time window of tax refund funds in advance, and link it with the payment cycle and production cycle of suppliers, so as to avoid delayed arrival of tax refund funds due to account change, which will affect the capital turnover of the supply chain. At the same time, you need to synchronize the account change information to the supply chain management system, update the collection account information in the procurement and sales links, and ensure the information consistency of internal processes, so as to avoid payment or collection deviations caused by incorrect information. In addition, you need to evaluate the impact of account change on the cross-border supply chain. If it involves the settlement of replenishment funds for overseas warehouses, you need to synchronously update the payment account information of overseas warehouses, so as to avoid stockout of overseas warehouse inventory due to delayed fund arrival, which will affect overseas sales performance. At the same time, you can optimize the use efficiency of tax refund funds through the cost accounting model, and improve the overall operational efficiency of the supply chain.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-account-change-documents-compliance-process.html#suggestedAnswer-8", "datePublished": "2026-10-11T04:00:42Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } ] } }, { "@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 documents are required for export tax refund account change and what is the compliance procedure?"} ] } ] ```