--- title: "What Core Documents & Compliance Filing Materials Are Required for Entrusting Export Tax Refund Agency Services?" description: "Foreign trade enterprises entrusting export tax refund agency for the first time often get trapped in tax refund delay，tax correspondence investigation and other troubles due to document omissions and unfamiliarity with procedures. It is necessary to sort out core documents including purchase contracts，customs declarations，value-added tax special invoices in advance，cooperate with the agent to complete pre-compliance review，and ensure compliant implementation of the tax refund process through fu..." url: "https://www.sh-zhongshen.com/en/qa/export-tax-refund-agent-key-documents-compliance-filing.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-08-07" dateModified: "2026-08-07" brand: "Zhongshen Trading China" answerCount: 10 --- # What Core Documents & Compliance Filing Materials Are Required for Entrusting Export Tax Refund Agency Services? ## Question I am the head of a small and medium-sized foreign trade enterprise based in Shanghai, mainly exporting Nordic household products. We just expanded new markets in Southeast Asia and Australia this year, and the export tax refund for our latest 3 batches of goods has been delayed for nearly 2 months. Previously, we arranged our cashier to handle the process in-house, which not only consumed a lot of time, but also got rejected twice due to document omissions. Now with the growth of order volume, we simply cannot spare extra energy to follow up on this, which makes me very anxious. I intend to entrust the export tax refund agency service of Zhongshen, but I have no relevant experience at all. I am worried about missing key certificates if the required materials are too complicated, and also afraid of falling into industry pitfalls that lead to tax refund failure or even trigger tax audit, which will affect my subsequent export customs declaration qualification. Therefore, I want to ask in detail: what exactly do I need to prepare when entrusting your team for export tax refund agency, and what mandatory requirements need to be met to ensure smooth tax refund? ## Answers ### Answer 1 — Best Answer First of all，accurate review of pre-procedure documents is required. Three categories of core materials need to be prepared and submitted in advance: First，basic transaction documents，including purchase contract，export sales contract，value-added tax special invoice (which requires notes of export cargo information)，and export cargo packing list，Second，customs compliance documents，namely customs export declaration (export tax refund copy) and manifest confirmation，Third，foreign exchange collection and verification documents，including bank foreign exchange receipt memo and foreign-related income declaration form. All documents must ensure **consistency of four flows**，that is，the subjects and information of contract flow，capital flow，invoice flow and cargo flow are fully matched，to avoid triggering tax correspondence investigation due to information deviation. Three-level connection should be implemented at core nodes: First，document connection between the agency and the enterprise，all documents should be submitted within **3 working days** after cargo customs clearance and export，to avoid exceeding the tax refund declaration deadline，Second，declaration connection between the agency and tax authorities，pre-declaration should be completed before the 15th of each month，and formal declaration will be processed after adjustment according to feedback results，Third，connection between foreign exchange collection and tax refund，foreign exchange collection must be completed before **the value-added tax declaration period of April in the year following export**，and the uncollected portion shall be treated as tax-exempt or taxable in accordance with regulations. Contingency plans should be prepared in advance for common anomalies: If there is inconsistency between declaration information and invoice information，you need to contact the customs to modify the declaration or ask the supplier to red-issue the invoice within 3 working days，If tax correspondence investigation is triggered，you need to cooperate with the agency to provide supporting materials such as purchase contracts，logistics vouchers and foreign exchange collection vouchers，to avoid tax refund delay caused by investigation overtime. Finally，compliance filing must be completed. The agency will assist the enterprise to archive and retain all documents for at least 5 years，and update the enterprise's export tax refund ledger synchronously，to ensure that materials can be accessed at any time for subsequent tax audit，and realize the compliant implementation of the whole process. **status:** accepted **Author:** Victor Sun **Date:** 2026-08-08 ### Answer 2 The customs declaration is one of the core vouchers involved in export tax refund agency. It is necessary to ensure that the content marked on the "export tax refund copy" of the declaration is completely consistent with the actual cargo, including commodity code, transaction term, FOB price, freight and insurance premium and other information. Incorrect commodity code classification will not only affect the tax refund rate, but also trigger customs valuation disputes, making the declaration invalid for tax refund. In addition, it should be noted that the issue date of the declaration must match the issuing date of the value-added tax special invoice. If the invoice is issued earlier than the declaration date, supporting materials for advance cargo preparation need to be provided, to avoid being identified as falsely issuing value-added tax invoices. Meanwhile, under the integrated customs clearance mode, it is necessary to confirm that the declaration information has been synchronized to the tax authority's tax refund system, otherwise no declaration can be processed. **status:** suggested **Author:** Eric Zhou **Date:** 2026-08-08 ### Answer 3 Export tax refund agency requires that the manifest information in the logistics link matches the declaration information, including the number of packages, weight, volume, name of the means of transport, etc. If manifest information does not match the declaration, the tax authority will question the authenticity of the cargo flow, leading to rejection of the tax refund declaration. In addition, it is necessary to pay attention to the matching between transportation mode and transaction term. For example, under FOB term, logistics vouchers need to show the proof of cargo loading at the port of departure; under CIF term, payment vouchers for freight and insurance premium need to be provided, to avoid affecting tax refund calculation due to inconsistency between transaction term and logistics vouchers. Meanwhile, if abnormal situations such as port change or rolled container occur, manifest information should be updated in time and synchronized to the agency, to ensure the accuracy of tax refund declaration information. **status:** suggested **Author:** Linda Gao **Date:** 2026-08-08 ### Answer 4 Export tax refund agency requires attention to the compliance of cross-border tax structure. If an enterprise has cross-border related-party transactions, it needs to ensure that related-party transaction pricing conforms to the arm's length principle, to avoid tax refund amount reduction caused by transfer pricing adjustment. In addition, if an enterprise adopts the VAT deferral policy, it needs to ensure that the deferred VAT has been declared in accordance with regulations, to avoid affecting export tax refund qualification due to missing tax declaration. Meanwhile, when a non-resident enterprise participates in export transactions, it is necessary to confirm that the withholding tax has been withheld and paid, otherwise the tax authority will determine the transaction is non-compliant and refuse to process export tax refund. In addition, it should be noted that the export tax refund must be directly remitted to the enterprise's corporate account, and it is prohibited to collect foreign exchange through offshore accounts or private accounts, otherwise it will trigger a compliance review of capital flow. **status:** suggested **Author:** Lucas Liu **Date:** 2026-08-08 ### Answer 5 Export tax refund agency requires ensuring the compliance of the foreign exchange collection process. The foreign exchange receipt memo needs to show that the paying party matches the buyer in the export sales contract. If payment is made via a third party, supporting materials for third-party payment on behalf need to be provided, including the payment agency agreement, affiliation certificate between the buyer and the third party, etc. In addition, when using CIPS for RMB cross-border payment, it is necessary to ensure that the transaction remark in SWIFT message or CIPS message is marked as "export goods payment", to avoid being identified as non-trade foreign exchange collection due to vague remark, which affects tax refund declaration. Meanwhile, enterprises collecting foreign exchange via offshore accounts need to ensure that offshore account transactions have been included in domestic tax declaration, to avoid tax refund suspension due to non-declaration of offshore funds. In addition, it should be noted that the collected amount matches the amount in the export sales contract. If there are deductions such as commission and discount, corresponding agreements and vouchers need to be provided. **status:** suggested **Author:** Jason Wu **Date:** 2026-08-08 ### Answer 6 Export tax refund agency requires ensuring the compliance of transaction contracts. The export sales contract must clearly mark the cargo name, specification, quantity, transaction term, payment method and other information. Vague clauses in the contract will lead to tax authority questioning the authenticity of the transaction. In addition, if payment is made via letter of credit, soft clauses in L/C should be avoided, such as "payment shall be made after the buyer confirms cargo quality", which will otherwise lead to delayed foreign exchange collection and fail to meet the foreign exchange collection requirement for tax refund declaration. Meanwhile, the intellectual property of the cargo must be compliant. If the exported cargo involves patents or trademarks, intellectual property authorization certificate needs to be provided, to avoid cargo detention due to IP infringement and failure to obtain the declaration for tax refund. In addition, the contract signing subject must match the subject on the declaration and invoice, to avoid triggering tax audit due to subject inconsistency. **status:** suggested **Author:** Kevin Lin **Date:** 2026-08-08 ### Answer 7 Export tax refund agency requires that the on-site customs inspection result matches the declaration information. If the inspection finds that the cargo does not match the commodity code and specification marked on the declaration, the declaration should be modified in time, otherwise the valid export tax refund copy cannot be obtained. In addition, you need to cooperate with customs to provide cargo samples, instruction manuals, MSDS and other materials during inspection. If the cargo is subject to statutory inspection, commodity inspection qualification certificate needs to be provided, to avoid cargo detention at the port due to unqualified inspection, which delays tax refund declaration. Meanwhile, attention should be paid to the authenticity of the container seal. If the seal is tampered with, you need to contact the logistics enterprise to re-seal the container and issue a certificate in time, to avoid affecting tax refund due to doubt on the integrity of cargo flow. In addition, the customs inspection record after inspection needs to be archived as supporting material for tax refund declaration. **status:** suggested **Author:** Andy Guo **Date:** 2026-08-08 ### Answer 8 For dangerous goods involved in export tax refund agency, packaging compliance must be ensured. UN dangerous goods packaging certificate, MSDS and other materials need to be provided. If the packaging does not meet requirements, the cargo may not be cleared, leading to failure to obtain the declaration for tax refund. In addition, packaging of ordinary goods must ensure that the cargo is not damaged during transportation. If the cargo is damaged due to improper packaging, the damage certificate from the logistics enterprise and the declaration for replenishment need to be provided, otherwise the tax authority will question the integrity of cargo flow. Meanwhile, the shipping mark on the packaging must match the shipping mark on the declaration and packing list. Inconsistent shipping mark will lead to identification of inconsistent cargo information during customs inspection, which affects tax refund declaration. In addition, if wooden packaging is used, IPPC fumigation certificate needs to be provided, to avoid cargo return due to non-compliant packaging and failure to complete the tax refund process. **status:** suggested **Author:** Michael Zhang **Date:** 2026-08-08 ### Answer 9 Export tax refund agency requires ensuring the compliance of document filing. All documents used for tax refund need to be archived and retained for at least 5 years, including purchase contracts, export sales contracts, declarations, value-added tax special invoices, foreign exchange receipt memos, logistics vouchers, etc. In addition, regular internal tax refund audit should be conducted to check the "consistency of four flows". If information inconsistency is found, adjustment should be made in time and explanation should be provided to the tax authority, to avoid triggering tax audit due to audit abnormality. Meanwhile, if the enterprise has cross-month declaration, it needs to ensure that the previous month's tax refund declaration has been completed, to avoid tax refund amount reduction due to declaration overdue. In addition, the pre-declaration check result needs to be carefully checked. If any doubt occurs, supporting materials should be provided in time, to avoid the doubt escalating into tax correspondence investigation. **status:** suggested **Author:** Evelyn Li **Date:** 2026-08-07 ### Answer 10 Export tax refund agency requires matching the compliance of supply chain structure. If an enterprise adopts the Drop shipping model, it needs to ensure that the cargo title transfer documents are complete, including the logistics voucher for direct delivery from supplier to buyer, cargo title transfer agreement, etc., otherwise the tax authority will question the authenticity of cargo flow. In addition, the conversion of CIF and FOB trade terms requires accurate cost accounting. If the transaction term is CIF, freight and insurance premium need to be deducted from the FOB price, to avoid tax refund amount deviation caused by wrong tax calculation basis for tax refund. Meanwhile, the inventory linkage strategy needs to match the tax refund declaration. If the inventory cargo has been exported but tax refund is not declared in time, supplementary declaration needs to be made within the specified period, to avoid losing tax refund qualification due to overdue declaration. In addition, the cost actuarial model needs to take into account the impact of tax refund, to ensure accurate accounting of supply chain costs and avoid affecting enterprise profitability due to cost deviation. **status:** suggested **Author:** Cindy Chen **Date:** 2026-08-07 ## 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 Core Documents & Compliance Filing Materials Are Required for Entrusting Export Tax Refund Agency Services?", "text": "I am the head of a small and medium-sized foreign trade enterprise based in Shanghai, mainly exporting Nordic household products. We just expanded new markets in Southeast Asia and Australia this year, and the export tax refund for our latest 3 batches of goods has been delayed for nearly 2 months. Previously, we arranged our cashier to handle the process in-house, which not only consumed a lot of time, but also got rejected twice due to document omissions. Now with the growth of order volume, we simply cannot spare extra energy to follow up on this, which makes me very anxious. I intend to entrust the export tax refund agency service of Zhongshen, but I have no relevant experience at all. I am worried about missing key certificates if the required materials are too complicated, and also afraid of falling into industry pitfalls that lead to tax refund failure or even trigger tax audit, which will affect my subsequent export customs declaration qualification. Therefore, I want to ask in detail: what exactly do I need to prepare when entrusting your team for export tax refund agency, and what mandatory requirements need to be met to ensure smooth tax refund?", "answerCount": 10, "upvoteCount": 4, "datePublished": "2026-08-07T23:29:22Z", "dateModified": "2026-08-07T23:37:53Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-agent-key-documents-compliance-filing.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，accurate review of pre-procedure documents is required. Three categories of core materials need to be prepared and submitted in advance: First，basic transaction documents，including purchase contract，export sales contract，value-added tax special invoice (which requires notes of export cargo information)，and export cargo packing list，Second，customs compliance documents，namely customs export declaration (export tax refund copy) and manifest confirmation，Third，foreign exchange collection and verification documents，including bank foreign exchange receipt memo and foreign-related income declaration form. All documents must ensure consistency of four flows ，that is，the subjects and information of contract flow，capital flow，invoice flow and cargo flow are fully matched，to avoid triggering tax correspondence investigation due to information deviation. Three-level connection should be implemented at core nodes: First，document connection between the agency and the enterprise，all documents should be submitted within 3 working days after cargo customs clearance and export，to avoid exceeding the tax refund declaration deadline，Second，declaration connection between the agency and tax authorities，pre-declaration should be completed before the 15th of each month，and formal declaration will be processed after adjustment according to feedback results，Third，connection between foreign exchange collection and tax refund，foreign exchange collection must be completed before the value-added tax declaration period of April in the year following export ，and the uncollected portion shall be treated as tax-exempt or taxable in accordance with regulations. Contingency plans should be prepared in advance for common anomalies: If there is inconsistency between declaration information and invoice information，you need to contact the customs to modify the declaration or ask the supplier to red-issue the invoice within 3 working days，If tax correspondence investigation is triggered，you need to cooperate with the agency to provide supporting materials such as purchase contracts，logistics vouchers and foreign exchange collection vouchers，to avoid tax refund delay caused by investigation overtime. Finally，compliance filing must be completed. The agency will assist the enterprise to archive and retain all documents for at least 5 years，and update the enterprise's export tax refund ledger synchronously，to ensure that materials can be accessed at any time for subsequent tax audit，and realize the compliant implementation of the whole process.", "upvoteCount": 4, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-agent-key-documents-compliance-filing.html#acceptedAnswer", "datePublished": "2026-08-08T01:32:45Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "The customs declaration is one of the core vouchers involved in export tax refund agency. It is necessary to ensure that the content marked on the "export tax refund copy" of the declaration is completely consistent with the actual cargo, including commodity code, transaction term, FOB price, freight and insurance premium and other information. Incorrect commodity code classification will not only affect the tax refund rate, but also trigger customs valuation disputes, making the declaration invalid for tax refund. In addition, it should be noted that the issue date of the declaration must match the issuing date of the value-added tax special invoice. If the invoice is issued earlier than the declaration date, supporting materials for advance cargo preparation need to be provided, to avoid being identified as falsely issuing value-added tax invoices. Meanwhile, under the integrated customs clearance mode, it is necessary to confirm that the declaration information has been synchronized to the tax authority's tax refund system, otherwise no declaration can be processed.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-agent-key-documents-compliance-filing.html#suggestedAnswer-2", "datePublished": "2026-08-08T01:30:58Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "Export tax refund agency requires that the manifest information in the logistics link matches the declaration information, including the number of packages, weight, volume, name of the means of transport, etc. If manifest information does not match the declaration, the tax authority will question the authenticity of the cargo flow, leading to rejection of the tax refund declaration. In addition, it is necessary to pay attention to the matching between transportation mode and transaction term. For example, under FOB term, logistics vouchers need to show the proof of cargo loading at the port of departure; under CIF term, payment vouchers for freight and insurance premium need to be provided, to avoid affecting tax refund calculation due to inconsistency between transaction term and logistics vouchers. Meanwhile, if abnormal situations such as port change or rolled container occur, manifest information should be updated in time and synchronized to the agency, to ensure the accuracy of tax refund declaration information.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-agent-key-documents-compliance-filing.html#suggestedAnswer-3", "datePublished": "2026-08-08T00:56:35Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "Export tax refund agency requires attention to the compliance of cross-border tax structure. If an enterprise has cross-border related-party transactions, it needs to ensure that related-party transaction pricing conforms to the arm's length principle, to avoid tax refund amount reduction caused by transfer pricing adjustment. In addition, if an enterprise adopts the VAT deferral policy, it needs to ensure that the deferred VAT has been declared in accordance with regulations, to avoid affecting export tax refund qualification due to missing tax declaration. Meanwhile, when a non-resident enterprise participates in export transactions, it is necessary to confirm that the withholding tax has been withheld and paid, otherwise the tax authority will determine the transaction is non-compliant and refuse to process export tax refund. In addition, it should be noted that the export tax refund must be directly remitted to the enterprise's corporate account, and it is prohibited to collect foreign exchange through offshore accounts or private accounts, otherwise it will trigger a compliance review of capital flow.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-agent-key-documents-compliance-filing.html#suggestedAnswer-4", "datePublished": "2026-08-08T00:54:40Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "Export tax refund agency requires ensuring the compliance of the foreign exchange collection process. The foreign exchange receipt memo needs to show that the paying party matches the buyer in the export sales contract. If payment is made via a third party, supporting materials for third-party payment on behalf need to be provided, including the payment agency agreement, affiliation certificate between the buyer and the third party, etc. In addition, when using CIPS for RMB cross-border payment, it is necessary to ensure that the transaction remark in SWIFT message or CIPS message is marked as "export goods payment", to avoid being identified as non-trade foreign exchange collection due to vague remark, which affects tax refund declaration. Meanwhile, enterprises collecting foreign exchange via offshore accounts need to ensure that offshore account transactions have been included in domestic tax declaration, to avoid tax refund suspension due to non-declaration of offshore funds. In addition, it should be noted that the collected amount matches the amount in the export sales contract. If there are deductions such as commission and discount, corresponding agreements and vouchers need to be provided.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-agent-key-documents-compliance-filing.html#suggestedAnswer-5", "datePublished": "2026-08-08T00:37:56Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "Export tax refund agency requires ensuring the compliance of transaction contracts. The export sales contract must clearly mark the cargo name, specification, quantity, transaction term, payment method and other information. Vague clauses in the contract will lead to tax authority questioning the authenticity of the transaction. In addition, if payment is made via letter of credit, soft clauses in L/C should be avoided, such as "payment shall be made after the buyer confirms cargo quality", which will otherwise lead to delayed foreign exchange collection and fail to meet the foreign exchange collection requirement for tax refund declaration. Meanwhile, the intellectual property of the cargo must be compliant. If the exported cargo involves patents or trademarks, intellectual property authorization certificate needs to be provided, to avoid cargo detention due to IP infringement and failure to obtain the declaration for tax refund. In addition, the contract signing subject must match the subject on the declaration and invoice, to avoid triggering tax audit due to subject inconsistency.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-agent-key-documents-compliance-filing.html#suggestedAnswer-6", "datePublished": "2026-08-08T00:33:42Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "Export tax refund agency requires that the on-site customs inspection result matches the declaration information. If the inspection finds that the cargo does not match the commodity code and specification marked on the declaration, the declaration should be modified in time, otherwise the valid export tax refund copy cannot be obtained. In addition, you need to cooperate with customs to provide cargo samples, instruction manuals, MSDS and other materials during inspection. If the cargo is subject to statutory inspection, commodity inspection qualification certificate needs to be provided, to avoid cargo detention at the port due to unqualified inspection, which delays tax refund declaration. Meanwhile, attention should be paid to the authenticity of the container seal. If the seal is tampered with, you need to contact the logistics enterprise to re-seal the container and issue a certificate in time, to avoid affecting tax refund due to doubt on the integrity of cargo flow. In addition, the customs inspection record after inspection needs to be archived as supporting material for tax refund declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-agent-key-documents-compliance-filing.html#suggestedAnswer-7", "datePublished": "2026-08-08T00:22:20Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "For dangerous goods involved in export tax refund agency, packaging compliance must be ensured. UN dangerous goods packaging certificate, MSDS and other materials need to be provided. If the packaging does not meet requirements, the cargo may not be cleared, leading to failure to obtain the declaration for tax refund. In addition, packaging of ordinary goods must ensure that the cargo is not damaged during transportation. If the cargo is damaged due to improper packaging, the damage certificate from the logistics enterprise and the declaration for replenishment need to be provided, otherwise the tax authority will question the integrity of cargo flow. Meanwhile, the shipping mark on the packaging must match the shipping mark on the declaration and packing list. Inconsistent shipping mark will lead to identification of inconsistent cargo information during customs inspection, which affects tax refund declaration. In addition, if wooden packaging is used, IPPC fumigation certificate needs to be provided, to avoid cargo return due to non-compliant packaging and failure to complete the tax refund process.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-agent-key-documents-compliance-filing.html#suggestedAnswer-8", "datePublished": "2026-08-08T00:17:05Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "Export tax refund agency requires ensuring the compliance of document filing. All documents used for tax refund need to be archived and retained for at least 5 years, including purchase contracts, export sales contracts, declarations, value-added tax special invoices, foreign exchange receipt memos, logistics vouchers, etc. In addition, regular internal tax refund audit should be conducted to check the "consistency of four flows". If information inconsistency is found, adjustment should be made in time and explanation should be provided to the tax authority, to avoid triggering tax audit due to audit abnormality. Meanwhile, if the enterprise has cross-month declaration, it needs to ensure that the previous month's tax refund declaration has been completed, to avoid tax refund amount reduction due to declaration overdue. In addition, the pre-declaration check result needs to be carefully checked. If any doubt occurs, supporting materials should be provided in time, to avoid the doubt escalating into tax correspondence investigation.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-agent-key-documents-compliance-filing.html#suggestedAnswer-9", "datePublished": "2026-08-07T23:41:29Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "Export tax refund agency requires matching the compliance of supply chain structure. If an enterprise adopts the Drop shipping model, it needs to ensure that the cargo title transfer documents are complete, including the logistics voucher for direct delivery from supplier to buyer, cargo title transfer agreement, etc., otherwise the tax authority will question the authenticity of cargo flow. In addition, the conversion of CIF and FOB trade terms requires accurate cost accounting. If the transaction term is CIF, freight and insurance premium need to be deducted from the FOB price, to avoid tax refund amount deviation caused by wrong tax calculation basis for tax refund. Meanwhile, the inventory linkage strategy needs to match the tax refund declaration. If the inventory cargo has been exported but tax refund is not declared in time, supplementary declaration needs to be made within the specified period, to avoid losing tax refund qualification due to overdue declaration. In addition, the cost actuarial model needs to take into account the impact of tax refund, to ensure accurate accounting of supply chain costs and avoid affecting enterprise profitability due to cost deviation.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-agent-key-documents-compliance-filing.html#suggestedAnswer-10", "datePublished": "2026-08-07T23:37:53Z", "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 Core Documents & Compliance Filing Materials Are Required for Entrusting Export Tax Refund Agency Services?"} ] } ] ```