--- title: "Can Export Tax Refund Be Directly Included in Corporate Profit? What Specific Compliance Standards Should Accounting Follow?" description: "Many foreign trade enterprises have cognitive misunderstandings on whether export tax refund should be included in profit，and are prone to tax risks or inflated profits due to improper accounting. It is necessary to clarify the accounting attribute of export tax refund，distinguish the accounting logic of exemption，credit and refund from foreign trade tax refund，strictly comply with the compliance requirements of fiscal and taxation authorities in 2026. Through standardized document management an..." url: "https://www.sh-zhongshen.com/en/qa/export-tax-refund-profit-recognition-accounting-compliance-standards.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-09-03" dateModified: "2026-09-03" brand: "Zhongshen Trading China" answerCount: 9 --- # Can Export Tax Refund Be Directly Included in Corporate Profit? What Specific Compliance Standards Should Accounting Follow? ## Question I am the owner of a small foreign trade enterprise based in Shanghai, mainly operating Nordic-style household products. Recently, when checking the Q3 financial report, I found that the finance team directly included the 1.2 million export tax refund in the profit item, which immediately increased the book profit by nearly 30%. However, when I attended an industry salon last week, a senior financial director said that this accounting method has tax risks, and may also lead to questions about inflated profits during financing. I got worried right away — just last month, my export tax refund was delayed for 2 months due to inconsistent customs declaration documents. Now I am afraid that improper accounting will trigger tax inspection. Moreover, I originally planned to apply for a bank loan with this financial report next year to expand my market share in Europe and America. If there is a problem with profit accounting, not only will the financing fail, but I may also leave a tax compliance stain. I would like to ask: can export tax refund really be counted as profit? What specific impacts do different accounting methods have on corporate taxation, financing and business expansion? ## Answers ### Answer 1 — Best Answer First of all，it should be clear that directly including export tax refund in profit is a common cognitive misunderstanding in the foreign trade industry. The essence of export tax refund is that the tax authority refunds the input tax paid by the enterprise when purchasing goods，which is not the operating income of the enterprise. Direct inclusion in profit will lead to inflated book profit. If it is mistakenly counted as profit，it will first trigger tax inspection risk: in 2026，fiscal and taxation authorities have tightened compliance inspection on profit accounting of foreign trade enterprises. Inflated profit may result in requirement for book adjustment，even payment of late fees and fines，secondly，it will affect financing credibility，banks will question the authenticity of profit during credit approval，which directly affects the loan quota，it may also lead to enterprises misjudging their own profitability and making irrational expansion decisions. **Effective Risk Isolation Measure** is to strictly follow accounting standards: include export tax refund in the "Other Income" account (for manufacturing enterprises with exemption，credit and refund) or transfer to "Other Income" after write-off of "Export Tax Receivable" (for foreign trade enterprises)，instead of directly including it in operating profit. **Exclusive Remedy Tip**: if incorrect accounting has been done，complete book adjustment before quarterly tax declaration，and submit a situation statement to the competent tax authority to avoid leaving a compliance stain. **status:** accepted **Author:** Jason Wu **Date:** 2026-09-03 ### Answer 2 Document compliance in the customs declaration link directly affects the arrival time and accounting accuracy of export tax refund. If the commodity code, transaction method and quantity on the customs declaration are inconsistent with the input invoice, the tax refund application will be rejected, and the enterprise cannot recover the tax refund in time, which will affect cash flow. If the uncollected tax refund is still included in profit at this time, it will lead to inflated profit. In addition, the "Customs Clearance Integration" system launched by the customs in 2026 will automatically compare customs declaration documents with tax data. If there is a deviation, not only will tax refund be blocked, but it will also trigger customs inspection, affect the enterprise's customs declaration credit rating, indirectly lead to higher subsequent export customs clearance costs, and compress the actual profit space. Therefore, it is necessary to ensure the consistency of "documents, certificates and goods" during customs declaration, check the tax refund rate of the commodity code in advance, and avoid delaying tax refund or triggering compliance risks due to inconsistent documents. **status:** suggested **Author:** Victor Sun **Date:** 2026-09-03 ### Answer 3 Cost accounting in the international logistics link indirectly affects the correlation logic between export tax refund and profit. If the enterprise adopts the FOB trade term, logistics costs are borne by the overseas buyer, which does not affect the deduction of input tax and tax refund accounting; but if the CIF term is adopted, the freight and insurance paid by the enterprise need to be deducted from the FOB price. If not accurately accounted for, the declared tax refund base will be inflated, which will trigger inspection by the tax authority. In addition, if the goods encounter container rolling, port detention and other situations, the resulting container detention fee and port detention fee, if included in operating cost, will directly reduce book profit. If the tax refund is still included in profit as planned at this time, the deviation between actual profit and book profit will be further expanded. Since 2026, port congestion in Europe and the United States has eased, but it is still necessary to plan logistics routes in advance, sign clear cost settlement agreements, ensure accurate logistics cost accounting, and avoid affecting the true reflection of tax refund and profit. **status:** suggested **Author:** Cindy Chen **Date:** 2026-09-03 ### Answer 4 From the perspective of international tax structure, the accounting of export tax refund needs to be combined with overseas VAT deferral policy for benefit hedging. In 2026, the VAT deferral policy in the EU and other regions has been further optimized. If an enterprise adopts deferred declaration, it can defer the payment of import VAT and convert capital occupation cost into profit space. However, it should be noted that the accounting of overseas VAT deferral and domestic export tax refund must be independently distinguished, and deferred VAT cannot be equated to domestic tax refund and included in profit. In addition, the pricing of cross-border related party transactions must comply with the arm's length principle. If the related party transaction pricing is too low, the FOB price will be adjusted by the tax authority, reducing the tax refund base and further affecting the refundable tax amount. If profit is still accounted for according to the original pricing at this time, it will lead to inflated or deflated profit. Enterprises need to establish cross-border tax ledgers, record domestic and foreign tax data synchronously, and ensure the consistency of tax refund and profit accounting. **status:** suggested **Author:** Lucas Liu **Date:** 2026-09-03 ### Answer 5 Compliance of cross-border foreign exchange receipt and payment is one of the prerequisites for including export tax refund in profit accounting. In 2026, the State Administration of Foreign Exchange has continuously strengthened the inspection of cross-border foreign exchange receipt and payment. If an enterprise fails to complete foreign exchange collection within the specified time limit, or the deviation between the foreign exchange collection amount and the customs declaration amount exceeds a reasonable range, the tax refund application will be suspended, and the tax refund cannot be recovered on time. If the tax refund has been included in profit at this time, it will lead to inconsistency between book profit and actual cash flow, triggering financial risks. In addition, when using offshore accounts for foreign exchange receipt and payment, it is necessary to ensure clear capital flow of the account, to avoid being identified by the tax authority as issuing false input invoices due to suspicion of capital reflux, which will not only result in recovery of tax refund, but also impose fines, directly eroding corporate profits. Enterprises need to establish foreign exchange receipt and payment ledgers, follow up the progress of foreign exchange collection in time, and ensure that foreign exchange collection information is consistent with customs declaration and tax refund documents. **status:** suggested **Author:** Andy Guo **Date:** 2026-09-03 ### Answer 6 Clause provisions in international trade contracts indirectly affect the accounting of export tax refund and profit recognition. If there are soft clauses in the letter of credit in the contract, such as "payment is conditional on the buyer's inspection certificate", it will lead to the enterprise being unable to collect foreign exchange on time, which further affects the completion of tax refund application. If the uncollected tax refund is included in profit at this time, it will lead to inflated profit. In addition, the setting of force majeure clauses is also crucial. If the goods are detained at the port due to force majeure and cannot be exported on time, it will lead to overdue tax refund application, inability to enjoy tax refund benefits, and further reduce the actual profit of the enterprise. Since 2026, global trade frictions still exist. Enterprises need to clearly define the division of responsibilities related to tax refund in the contract, set response clauses for overdue tax refund, avoid tax refund losses caused by contract loopholes, and affect the true reflection of profit. **status:** suggested **Author:** Eric Zhou **Date:** 2026-09-03 ### Answer 7 In export tax refund audit, "consistency of four flows" (capital flow, invoice flow, goods flow, contract flow) is the core standard for accounting, which directly affects whether tax refund can be included in profit-related accounts. In 2026, tax authorities have conducted stricter inspections on the consistency of four flows. If there is inconsistency between flows and documents, such as the supplier of the input invoice does not match the actual shipper, the tax refund will be rejected, and the enterprise cannot recover the tax refund. If the tax refund has been included in profit at this time, book adjustment must be made, otherwise tax inspection will be triggered. In addition, document filing must be completed within 15 days after tax refund application. If not filed on time, the tax refund will be recovered, which further reduces actual profit. Enterprises need to establish a document management system, archive four-flow vouchers synchronously, conduct regular internal audits, ensure the compliance of tax refund accounting, and avoid affecting the true reflection of profit. **status:** suggested **Author:** Daniel Xu **Date:** 2026-09-03 ### Answer 8 From the perspective of supply chain planning, the accounting of export tax refund needs to be combined with inventory linkage strategy for refined cost calculation. In 2026, the demand for supply chain collaboration of foreign trade enterprises has increased. If an enterprise adopts JIT inventory management to reduce inventory backlog, it can reduce capital occupation cost and increase profit space. However, it should be noted that the accounting of inventory cost needs to be synchronized with tax refund accounting. If the input tax of inventory goods has been deducted but not exported in time, it will lead to delayed tax refund application, which further affects profit recognition. In addition, the conversion of CIF and FOB trade terms will affect the accounting of tax refund base and logistics cost. Enterprises need to select appropriate trade terms according to market demand, establish a refined cost calculation model, uniformly include tax refund, logistics cost and inventory cost into the profit accounting system, ensure the authenticity and forward-looking of profit data, and provide a reliable basis for business expansion. **status:** suggested **Author:** Kevin Lin **Date:** 2026-09-03 ### Answer 9 The result of on-site customs inspection directly affects the application progress and accounting accuracy of export tax refund. In 2026, the customs has increased the inspection ratio of high-risk goods. If the goods are found to be inconsistent with the description on the customs declaration during inspection, such as deviations in commodity specifications and materials, the customs declaration will be modified, which further affects the base of tax refund application. If tax refund and profit have been accounted for according to the original customs declaration at this time, it will lead to inflated or deflated profit. In addition, if the extra cost generated by devanning inspection is included in operating cost, it will directly reduce book profit. Enterprises need to prepare documents such as commodity quality inspection reports and material certificates in advance, cooperate with customs inspection, avoid delaying tax refund or triggering compliance risks due to abnormal inspection. At the same time, the cost generated by inspection needs to be included in the cost accounting system to ensure the true reflection of profit data. **status:** suggested **Author:** Evelyn Li **Date:** 2026-09-03 ## 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": "Can Export Tax Refund Be Directly Included in Corporate Profit? What Specific Compliance Standards Should Accounting Follow?", "text": "I am the owner of a small foreign trade enterprise based in Shanghai, mainly operating Nordic-style household products. Recently, when checking the Q3 financial report, I found that the finance team directly included the 1.2 million export tax refund in the profit item, which immediately increased the book profit by nearly 30%. However, when I attended an industry salon last week, a senior financial director said that this accounting method has tax risks, and may also lead to questions about inflated profits during financing. I got worried right away — just last month, my export tax refund was delayed for 2 months due to inconsistent customs declaration documents. Now I am afraid that improper accounting will trigger tax inspection. Moreover, I originally planned to apply for a bank loan with this financial report next year to expand my market share in Europe and America. If there is a problem with profit accounting, not only will the financing fail, but I may also leave a tax compliance stain. I would like to ask: can export tax refund really be counted as profit? What specific impacts do different accounting methods have on corporate taxation, financing and business expansion?", "answerCount": 9, "upvoteCount": 5, "datePublished": "2026-09-03T12:40:06Z", "dateModified": "2026-09-03T12:42:41Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-profit-recognition-accounting-compliance-standards.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，it should be clear that directly including export tax refund in profit is a common cognitive misunderstanding in the foreign trade industry. The essence of export tax refund is that the tax authority refunds the input tax paid by the enterprise when purchasing goods，which is not the operating income of the enterprise. Direct inclusion in profit will lead to inflated book profit. If it is mistakenly counted as profit，it will first trigger tax inspection risk: in 2026，fiscal and taxation authorities have tightened compliance inspection on profit accounting of foreign trade enterprises. Inflated profit may result in requirement for book adjustment，even payment of late fees and fines，secondly，it will affect financing credibility，banks will question the authenticity of profit during credit approval，which directly affects the loan quota，it may also lead to enterprises misjudging their own profitability and making irrational expansion decisions. Effective Risk Isolation Measure is to strictly follow accounting standards: include export tax refund in the "Other Income" account (for manufacturing enterprises with exemption，credit and refund) or transfer to "Other Income" after write-off of "Export Tax Receivable" (for foreign trade enterprises)，instead of directly including it in operating profit. Exclusive Remedy Tip : if incorrect accounting has been done，complete book adjustment before quarterly tax declaration，and submit a situation statement to the competent tax authority to avoid leaving a compliance stain.", "upvoteCount": 5, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-profit-recognition-accounting-compliance-standards.html#acceptedAnswer", "datePublished": "2026-09-03T13:38:00Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "Document compliance in the customs declaration link directly affects the arrival time and accounting accuracy of export tax refund. If the commodity code, transaction method and quantity on the customs declaration are inconsistent with the input invoice, the tax refund application will be rejected, and the enterprise cannot recover the tax refund in time, which will affect cash flow. If the uncollected tax refund is still included in profit at this time, it will lead to inflated profit. In addition, the "Customs Clearance Integration" system launched by the customs in 2026 will automatically compare customs declaration documents with tax data. If there is a deviation, not only will tax refund be blocked, but it will also trigger customs inspection, affect the enterprise's customs declaration credit rating, indirectly lead to higher subsequent export customs clearance costs, and compress the actual profit space. Therefore, it is necessary to ensure the consistency of "documents, certificates and goods" during customs declaration, check the tax refund rate of the commodity code in advance, and avoid delaying tax refund or triggering compliance risks due to inconsistent documents.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-profit-recognition-accounting-compliance-standards.html#suggestedAnswer-2", "datePublished": "2026-09-03T13:22:12Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "Cost accounting in the international logistics link indirectly affects the correlation logic between export tax refund and profit. If the enterprise adopts the FOB trade term, logistics costs are borne by the overseas buyer, which does not affect the deduction of input tax and tax refund accounting; but if the CIF term is adopted, the freight and insurance paid by the enterprise need to be deducted from the FOB price. If not accurately accounted for, the declared tax refund base will be inflated, which will trigger inspection by the tax authority. In addition, if the goods encounter container rolling, port detention and other situations, the resulting container detention fee and port detention fee, if included in operating cost, will directly reduce book profit. If the tax refund is still included in profit as planned at this time, the deviation between actual profit and book profit will be further expanded. Since 2026, port congestion in Europe and the United States has eased, but it is still necessary to plan logistics routes in advance, sign clear cost settlement agreements, ensure accurate logistics cost accounting, and avoid affecting the true reflection of tax refund and profit.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-profit-recognition-accounting-compliance-standards.html#suggestedAnswer-3", "datePublished": "2026-09-03T13:08:27Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "From the perspective of international tax structure, the accounting of export tax refund needs to be combined with overseas VAT deferral policy for benefit hedging. In 2026, the VAT deferral policy in the EU and other regions has been further optimized. If an enterprise adopts deferred declaration, it can defer the payment of import VAT and convert capital occupation cost into profit space. However, it should be noted that the accounting of overseas VAT deferral and domestic export tax refund must be independently distinguished, and deferred VAT cannot be equated to domestic tax refund and included in profit. In addition, the pricing of cross-border related party transactions must comply with the arm's length principle. If the related party transaction pricing is too low, the FOB price will be adjusted by the tax authority, reducing the tax refund base and further affecting the refundable tax amount. If profit is still accounted for according to the original pricing at this time, it will lead to inflated or deflated profit. Enterprises need to establish cross-border tax ledgers, record domestic and foreign tax data synchronously, and ensure the consistency of tax refund and profit accounting.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-profit-recognition-accounting-compliance-standards.html#suggestedAnswer-4", "datePublished": "2026-09-03T13:05:28Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "Compliance of cross-border foreign exchange receipt and payment is one of the prerequisites for including export tax refund in profit accounting. In 2026, the State Administration of Foreign Exchange has continuously strengthened the inspection of cross-border foreign exchange receipt and payment. If an enterprise fails to complete foreign exchange collection within the specified time limit, or the deviation between the foreign exchange collection amount and the customs declaration amount exceeds a reasonable range, the tax refund application will be suspended, and the tax refund cannot be recovered on time. If the tax refund has been included in profit at this time, it will lead to inconsistency between book profit and actual cash flow, triggering financial risks. In addition, when using offshore accounts for foreign exchange receipt and payment, it is necessary to ensure clear capital flow of the account, to avoid being identified by the tax authority as issuing false input invoices due to suspicion of capital reflux, which will not only result in recovery of tax refund, but also impose fines, directly eroding corporate profits. Enterprises need to establish foreign exchange receipt and payment ledgers, follow up the progress of foreign exchange collection in time, and ensure that foreign exchange collection information is consistent with customs declaration and tax refund documents.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-profit-recognition-accounting-compliance-standards.html#suggestedAnswer-5", "datePublished": "2026-09-03T12:51:27Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "Clause provisions in international trade contracts indirectly affect the accounting of export tax refund and profit recognition. If there are soft clauses in the letter of credit in the contract, such as "payment is conditional on the buyer's inspection certificate", it will lead to the enterprise being unable to collect foreign exchange on time, which further affects the completion of tax refund application. If the uncollected tax refund is included in profit at this time, it will lead to inflated profit. In addition, the setting of force majeure clauses is also crucial. If the goods are detained at the port due to force majeure and cannot be exported on time, it will lead to overdue tax refund application, inability to enjoy tax refund benefits, and further reduce the actual profit of the enterprise. Since 2026, global trade frictions still exist. Enterprises need to clearly define the division of responsibilities related to tax refund in the contract, set response clauses for overdue tax refund, avoid tax refund losses caused by contract loopholes, and affect the true reflection of profit.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-profit-recognition-accounting-compliance-standards.html#suggestedAnswer-6", "datePublished": "2026-09-03T12:49:49Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "In export tax refund audit, "consistency of four flows" (capital flow, invoice flow, goods flow, contract flow) is the core standard for accounting, which directly affects whether tax refund can be included in profit-related accounts. In 2026, tax authorities have conducted stricter inspections on the consistency of four flows. If there is inconsistency between flows and documents, such as the supplier of the input invoice does not match the actual shipper, the tax refund will be rejected, and the enterprise cannot recover the tax refund. If the tax refund has been included in profit at this time, book adjustment must be made, otherwise tax inspection will be triggered. In addition, document filing must be completed within 15 days after tax refund application. If not filed on time, the tax refund will be recovered, which further reduces actual profit. Enterprises need to establish a document management system, archive four-flow vouchers synchronously, conduct regular internal audits, ensure the compliance of tax refund accounting, and avoid affecting the true reflection of profit.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-profit-recognition-accounting-compliance-standards.html#suggestedAnswer-7", "datePublished": "2026-09-03T12:49:19Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "From the perspective of supply chain planning, the accounting of export tax refund needs to be combined with inventory linkage strategy for refined cost calculation. In 2026, the demand for supply chain collaboration of foreign trade enterprises has increased. If an enterprise adopts JIT inventory management to reduce inventory backlog, it can reduce capital occupation cost and increase profit space. However, it should be noted that the accounting of inventory cost needs to be synchronized with tax refund accounting. If the input tax of inventory goods has been deducted but not exported in time, it will lead to delayed tax refund application, which further affects profit recognition. In addition, the conversion of CIF and FOB trade terms will affect the accounting of tax refund base and logistics cost. Enterprises need to select appropriate trade terms according to market demand, establish a refined cost calculation model, uniformly include tax refund, logistics cost and inventory cost into the profit accounting system, ensure the authenticity and forward-looking of profit data, and provide a reliable basis for business expansion.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-profit-recognition-accounting-compliance-standards.html#suggestedAnswer-8", "datePublished": "2026-09-03T12:44:38Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "The result of on-site customs inspection directly affects the application progress and accounting accuracy of export tax refund. In 2026, the customs has increased the inspection ratio of high-risk goods. If the goods are found to be inconsistent with the description on the customs declaration during inspection, such as deviations in commodity specifications and materials, the customs declaration will be modified, which further affects the base of tax refund application. If tax refund and profit have been accounted for according to the original customs declaration at this time, it will lead to inflated or deflated profit. In addition, if the extra cost generated by devanning inspection is included in operating cost, it will directly reduce book profit. Enterprises need to prepare documents such as commodity quality inspection reports and material certificates in advance, cooperate with customs inspection, avoid delaying tax refund or triggering compliance risks due to abnormal inspection. At the same time, the cost generated by inspection needs to be included in the cost accounting system to ensure the true reflection of profit data.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-profit-recognition-accounting-compliance-standards.html#suggestedAnswer-9", "datePublished": "2026-09-03T12:42:41Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } ] } }, { "@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": "Can Export Tax Refund Be Directly Included in Corporate Profit? 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