--- title: "What Are the Key Full-Process Compliance Operation Nodes for Export Tax Refund Declaration by Foreign Trade Enterprises?" description: "Foreign trade enterprises that rely on bookkeeping agencies to handle export tax refund are prone to declaration errors，leading to problems such as delayed tax refund and cash flow occupation. It is necessary to control compliance details through the whole chain including document verification，process connection，and abnormal handling. By pre-checking core documents such as customs declarations and input VAT invoices，standardizing the connection between pre-declaration and formal declaration node..." url: "https://www.sh-zhongshen.com/en/qa/foreign-trade-enterprise-export-tax-refund-declaration-compliance-nodes.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-10-01" dateModified: "2026-10-01" brand: "Zhongshen Trading China" answerCount: 9 --- # What Are the Key Full-Process Compliance Operation Nodes for Export Tax Refund Declaration by Foreign Trade Enterprises? ## Question I am the head of a household goods foreign trade enterprise based in Shanghai, I have been in this industry for 5 years. I have always entrusted a bookkeeping agency to handle export tax refund before. However, last month the bookkeeping agency failed to fill in the suffix of the commodity code on the customs declaration, which caused our tax refund application to be rejected, and the tax refund was delayed for 2 months before arriving, which occupied a lot of our cash flow and made me extremely anxious. I just shipped a batch of American-style wardrobes to Los Angeles yesterday, the freight forwarder just delivered the bill of lading, and my finance came to me with a pile of documents including input VAT invoices and customs declaration asking what to do next, I was totally confused. Now I plan to take over the tax refund declaration by myself, I want to know what the whole process is, what details I need to focus on for document verification, what to do for emergency if abnormalities happen again, and are there any common pitfalls that can be avoided in advance? ## Answers ### Answer 1 — Best Answer First of all，for the pre-document verification details，you need to check three types of core documents one by one: First，the customs declaration，you need to ensure **the commodity code fully matches that on the input VAT invoice**，including the suffix sub-heading. Meanwhile，confirm that the export date and FOB price are consistent with the information on the bill of lading，Second，for the input VAT special invoice，confirm that the remark column is marked with "Export Goods"，and the interval between the invoice issuing date and export date does not exceed 180 days (the new 2026 regulation relaxes the general limit to 180 days，while special categories still require 90 days)，Third，for the foreign exchange receipt voucher，you need to keep the bank slip，and mark the corresponding customs declaration number in the remark column. Notes for core node connection: In the export tax refund declaration system of the Electronic Tax Bureau，complete pre-declaration first，the system will automatically verify the document logic. You can only submit formal declaration after pre-declaration is approved. Formal declaration must be completed before the deadline of the VAT tax declaration period in April of the year following the export date. During the connection，you need to update the enterprise's export tax refund filing information synchronously. If it involves cross-border RMB settlement，you need to check the "Cross-border RMB Transaction" option in the system. For abnormal contingency plans: if your declaration is rejected，you need to check the error code fed back by the system immediately: if it is a document matching error，you need to correct the documents and resubmit within 3 working days，if it requires tax correspondence investigation，you need to cooperate with the tax authority to provide supporting materials such as purchase contracts and logistics vouchers，to avoid temporary suspension of tax refund qualification due to overdue. For final compliant implementation，after the declaration is completed，you need to sort and archive all documents，keep the archives for 5 years，and follow up the tax refund progress every month. If the tax refund has not arrived after more than 20 working days，you can contact the export tax refund department of your competent tax authority for inquiry. **status:** accepted **Author:** Evelyn Li **Date:** 2026-10-01 ### Answer 2 As the core certificate for export tax refund, the accuracy of customs declaration data directly determines tax refund efficiency. You need to pay attention to declaring the full 10-digit commodity code. The 2026 customs commodity code catalog has added more than 120 new sub-items. If you only declare the first 8 digits, it will trigger an automatic warning from the tax system. If the customs declaration is modified due to valuation dispute, you need to update the data in the export tax refund declaration system within 3 working days after the modification is completed, and keep the *Confirmation of Customs Declaration Modification/Cancellation* issued by the customs, to avoid tax refund application being suspended due to inconsistent data. In addition, under the integrated customs clearance mode, enterprises conducting non-local customs declaration need to synchronize the electronic customs declaration data to the competent tax authority's system within 10 working days after export, otherwise the pre-declaration progress will be affected. **status:** suggested **Author:** Michael Zhang **Date:** 2026-10-01 ### Answer 3 Logistics vouchers are auxiliary supporting materials for export tax refund declaration, you need to ensure that the bill of lading information fully matches the customs declaration. If you use transit transportation, you need to keep the document exchange certificate at the transit port and the full set of original bill of lading, to avoid tax authority investigation caused by only providing the second leg bill of lading. In addition, if export is delayed due to vessel overbooking or cargo rollover, you need to update the export date on the customs declaration in time, and notify the competent tax authority synchronously, to avoid warning triggered by inconsistency between export date and bill of lading date. At the same time, you need to arrange the free storage period reasonably to ensure that you can get the original bill of lading before tax refund declaration. If you cannot get it in time, you can do pre-declaration with the bill of lading copy issued by the freight forwarder, but you need to supplement the scanned copy of the original bill of lading during formal declaration. **status:** suggested **Author:** Lucas Liu **Date:** 2026-10-01 ### Answer 4 In the 2026 cross-border tax policy, foreign trade enterprises can optimize the tax refund process by utilizing the VAT deferral policy. For enterprises that import raw materials from the EU and re-export, you can apply for import VAT deferral, no need to pay import VAT in advance, and you can directly include the input tax amount into the export tax refund deduction scope, reducing cash flow occupation. It should be noted that enterprises applying for VAT deferral need to attach the *VAT Deferral Confirmation Notice* issued by the tax authority when doing export tax refund declaration, and 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, for businesses involving non-resident enterprises, you need to complete the withholding tax declaration in advance, otherwise the compliance of export tax refund will be affected. **status:** suggested **Author:** Kevin Lin **Date:** 2026-10-01 ### Answer 5 Foreign exchange receipt compliance is a precondition for export tax refund declaration. In 2026, the State Administration of Foreign Exchange requires that the deviation between the foreign exchange receipt amount and the FOB price on the customs declaration shall be controlled within ±5%. If you use CIPS for cross-border RMB payment, you need to mark "Export Foreign Exchange Receipt + Customs Declaration Number" in the remark column of the bank slip, to ensure that the transaction code in SWIFT message or CIPS message is "121010" (general trade export foreign exchange receipt). If foreign exchange receipt is overdue due to customer delayed payment, you need to submit the *Export Goods Foreign Exchange Receipt Statement* to the competent tax authority within 180 days after the export date, and explain the reason for the delay, otherwise it will be deemed as domestic sales for taxation, and you cannot enjoy the tax refund policy. **status:** suggested **Author:** Grace Wang **Date:** 2026-10-01 ### Answer 6 Foreign trade enterprises need to ensure that the terms of purchase contracts and sales contracts are consistent with the tax refund declaration data. The contract must clearly mark the commodity name, specification, quantity, FOB price and other information, which fully matches the content of the customs declaration and input VAT invoice. If it involves OEM business, you need to mark "OEM Export Goods" in the purchase contract, to avoid being identified as non-self-produced goods and denied tax refund during tax investigation. In addition, if export is delayed due to force majeure, you need to keep relevant supporting materials (such as port congestion notice from the shipping company, disaster warning from the meteorological department), and submit them during tax refund declaration, to avoid compliance risk triggered by inconsistency between export date and contract agreement. At the same time, you need to ensure that the contract signing party is consistent with the foreign exchange receipt party and invoicing party, which meets the requirement of four-flow conformity. **status:** suggested **Author:** Jason Wu **Date:** 2026-10-01 ### Answer 7 The core of export tax refund compliance audit is to verify "four-flow conformity", that is, the information of goods flow, capital flow, invoice flow and contract flow are completely consistent. In 2026, the tax authority added a big data cross-comparison mechanism. If any sign of capital backflow is found (such as the supplier transfers the payment back to the enterprise's account within a short time after receiving it), the tax refund qualification will be suspended directly. It should be noted that the issuing party of the input VAT invoice must be the direct supplier of the goods. If you purchase through an intermediate trader, you need to keep the intermediate trader's purchase contract and logistics vouchers to prove the authenticity of the goods flow. In addition, for enterprises that declare across months, you need to complete the pre-declaration of last month's tax refund data before the 10th of each month. If abnormal data is found, you need to correct it within 3 working days to avoid affecting the formal declaration progress. **status:** suggested **Author:** Cindy Chen **Date:** 2026-10-01 ### Answer 8 If the goods are inspected on-site by customs during export, you need to keep the *Customs Inspection Record* and on-site photos as auxiliary supporting materials for export tax refund declaration. If inspection finds that the actual commodity specification does not match the customs declaration, you need to modify the customs declaration in time, and attach the *Inspection Result Notice* issued by the customs during tax refund declaration, to avoid application rejection caused by inconsistent data. In addition, if it involves dangerous goods or legally inspection-required goods, you need to keep the *Exit Goods Customs Clearance Certificate* or *Identification Result of Dangerous Goods Packaging Usage*. In 2026, the tax authority lists such documents as required auxiliary materials for tax refund declaration, failure to submit will trigger system warning. **status:** suggested **Author:** Eric Zhou **Date:** 2026-10-01 ### Answer 9 The choice of trade term directly affects the tax basis of export tax refund. For enterprises adopting FOB term, the tax basis is the FOB price on the customs declaration; for enterprises adopting CIF term, the tax basis is calculated after deducting freight and insurance premium. In 2026, foreign trade enterprises can optimize supply chain routes by setting transit warehouses in free trade zones, enjoy the bonded warehousing policy for goods in the zone, reduce logistics costs and extend the preparation time for tax refund declaration. In addition, you need to establish a linkage mechanism between inventory and tax refund, plan the issuing time of input VAT invoices in advance according to the delivery cycle of export orders, to avoid tax refund declaration delay caused by delayed input VAT invoices, which affects the enterprise's cash flow. **status:** suggested **Author:** Linda Gao **Date:** 2026-10-01 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What Are the Key Full-Process Compliance Operation Nodes for Export Tax Refund Declaration by Foreign Trade Enterprises?", "text": "I am the head of a household goods foreign trade enterprise based in Shanghai, I have been in this industry for 5 years. I have always entrusted a bookkeeping agency to handle export tax refund before. However, last month the bookkeeping agency failed to fill in the suffix of the commodity code on the customs declaration, which caused our tax refund application to be rejected, and the tax refund was delayed for 2 months before arriving, which occupied a lot of our cash flow and made me extremely anxious. I just shipped a batch of American-style wardrobes to Los Angeles yesterday, the freight forwarder just delivered the bill of lading, and my finance came to me with a pile of documents including input VAT invoices and customs declaration asking what to do next, I was totally confused. Now I plan to take over the tax refund declaration by myself, I want to know what the whole process is, what details I need to focus on for document verification, what to do for emergency if abnormalities happen again, and are there any common pitfalls that can be avoided in advance?", "answerCount": 9, "upvoteCount": 3, "datePublished": "2026-10-01T18:08:26Z", "dateModified": "2026-10-01T18:09:04Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-enterprise-export-tax-refund-declaration-compliance-nodes.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，for the pre-document verification details，you need to check three types of core documents one by one: First，the customs declaration，you need to ensure the commodity code fully matches that on the input VAT invoice ，including the suffix sub-heading. Meanwhile，confirm that the export date and FOB price are consistent with the information on the bill of lading，Second，for the input VAT special invoice，confirm that the remark column is marked with "Export Goods"，and the interval between the invoice issuing date and export date does not exceed 180 days (the new 2026 regulation relaxes the general limit to 180 days，while special categories still require 90 days)，Third，for the foreign exchange receipt voucher，you need to keep the bank slip，and mark the corresponding customs declaration number in the remark column. Notes for core node connection: In the export tax refund declaration system of the Electronic Tax Bureau，complete pre-declaration first，the system will automatically verify the document logic. You can only submit formal declaration after pre-declaration is approved. Formal declaration must be completed before the deadline of the VAT tax declaration period in April of the year following the export date. During the connection，you need to update the enterprise's export tax refund filing information synchronously. If it involves cross-border RMB settlement，you need to check the "Cross-border RMB Transaction" option in the system. For abnormal contingency plans: if your declaration is rejected，you need to check the error code fed back by the system immediately: if it is a document matching error，you need to correct the documents and resubmit within 3 working days，if it requires tax correspondence investigation，you need to cooperate with the tax authority to provide supporting materials such as purchase contracts and logistics vouchers，to avoid temporary suspension of tax refund qualification due to overdue. For final compliant implementation，after the declaration is completed，you need to sort and archive all documents，keep the archives for 5 years，and follow up the tax refund progress every month. If the tax refund has not arrived after more than 20 working days，you can contact the export tax refund department of your competent tax authority for inquiry.", "upvoteCount": 3, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-enterprise-export-tax-refund-declaration-compliance-nodes.html#acceptedAnswer", "datePublished": "2026-10-01T19:06:45Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "As the core certificate for export tax refund, the accuracy of customs declaration data directly determines tax refund efficiency. You need to pay attention to declaring the full 10-digit commodity code. The 2026 customs commodity code catalog has added more than 120 new sub-items. If you only declare the first 8 digits, it will trigger an automatic warning from the tax system. If the customs declaration is modified due to valuation dispute, you need to update the data in the export tax refund declaration system within 3 working days after the modification is completed, and keep the Confirmation of Customs Declaration Modification/Cancellation issued by the customs, to avoid tax refund application being suspended due to inconsistent data. In addition, under the integrated customs clearance mode, enterprises conducting non-local customs declaration need to synchronize the electronic customs declaration data to the competent tax authority's system within 10 working days after export, otherwise the pre-declaration progress will be affected.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-enterprise-export-tax-refund-declaration-compliance-nodes.html#suggestedAnswer-2", "datePublished": "2026-10-01T19:04:05Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "Logistics vouchers are auxiliary supporting materials for export tax refund declaration, you need to ensure that the bill of lading information fully matches the customs declaration. If you use transit transportation, you need to keep the document exchange certificate at the transit port and the full set of original bill of lading, to avoid tax authority investigation caused by only providing the second leg bill of lading. In addition, if export is delayed due to vessel overbooking or cargo rollover, you need to update the export date on the customs declaration in time, and notify the competent tax authority synchronously, to avoid warning triggered by inconsistency between export date and bill of lading date. At the same time, you need to arrange the free storage period reasonably to ensure that you can get the original bill of lading before tax refund declaration. If you cannot get it in time, you can do pre-declaration with the bill of lading copy issued by the freight forwarder, but you need to supplement the scanned copy of the original bill of lading during formal declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-enterprise-export-tax-refund-declaration-compliance-nodes.html#suggestedAnswer-3", "datePublished": "2026-10-01T18:51:57Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "In the 2026 cross-border tax policy, foreign trade enterprises can optimize the tax refund process by utilizing the VAT deferral policy. For enterprises that import raw materials from the EU and re-export, you can apply for import VAT deferral, no need to pay import VAT in advance, and you can directly include the input tax amount into the export tax refund deduction scope, reducing cash flow occupation. It should be noted that enterprises applying for VAT deferral need to attach the VAT Deferral Confirmation Notice issued by the tax authority when doing export tax refund declaration, and 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, for businesses involving non-resident enterprises, you need to complete the withholding tax declaration in advance, otherwise the compliance of export tax refund will be affected.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-enterprise-export-tax-refund-declaration-compliance-nodes.html#suggestedAnswer-4", "datePublished": "2026-10-01T18:47:09Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "Foreign exchange receipt compliance is a precondition for export tax refund declaration. In 2026, the State Administration of Foreign Exchange requires that the deviation between the foreign exchange receipt amount and the FOB price on the customs declaration shall be controlled within ±5%. If you use CIPS for cross-border RMB payment, you need to mark "Export Foreign Exchange Receipt + Customs Declaration Number" in the remark column of the bank slip, to ensure that the transaction code in SWIFT message or CIPS message is "121010" (general trade export foreign exchange receipt). If foreign exchange receipt is overdue due to customer delayed payment, you need to submit the Export Goods Foreign Exchange Receipt Statement to the competent tax authority within 180 days after the export date, and explain the reason for the delay, otherwise it will be deemed as domestic sales for taxation, and you cannot enjoy the tax refund policy.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-enterprise-export-tax-refund-declaration-compliance-nodes.html#suggestedAnswer-5", "datePublished": "2026-10-01T18:38:57Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "Foreign trade enterprises need to ensure that the terms of purchase contracts and sales contracts are consistent with the tax refund declaration data. The contract must clearly mark the commodity name, specification, quantity, FOB price and other information, which fully matches the content of the customs declaration and input VAT invoice. If it involves OEM business, you need to mark "OEM Export Goods" in the purchase contract, to avoid being identified as non-self-produced goods and denied tax refund during tax investigation. In addition, if export is delayed due to force majeure, you need to keep relevant supporting materials (such as port congestion notice from the shipping company, disaster warning from the meteorological department), and submit them during tax refund declaration, to avoid compliance risk triggered by inconsistency between export date and contract agreement. At the same time, you need to ensure that the contract signing party is consistent with the foreign exchange receipt party and invoicing party, which meets the requirement of four-flow conformity.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-enterprise-export-tax-refund-declaration-compliance-nodes.html#suggestedAnswer-6", "datePublished": "2026-10-01T18:27:34Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "The core of export tax refund compliance audit is to verify "four-flow conformity", that is, the information of goods flow, capital flow, invoice flow and contract flow are completely consistent. In 2026, the tax authority added a big data cross-comparison mechanism. If any sign of capital backflow is found (such as the supplier transfers the payment back to the enterprise's account within a short time after receiving it), the tax refund qualification will be suspended directly. It should be noted that the issuing party of the input VAT invoice must be the direct supplier of the goods. If you purchase through an intermediate trader, you need to keep the intermediate trader's purchase contract and logistics vouchers to prove the authenticity of the goods flow. In addition, for enterprises that declare across months, you need to complete the pre-declaration of last month's tax refund data before the 10th of each month. If abnormal data is found, you need to correct it within 3 working days to avoid affecting the formal declaration progress.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-enterprise-export-tax-refund-declaration-compliance-nodes.html#suggestedAnswer-7", "datePublished": "2026-10-01T18:25:36Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "If the goods are inspected on-site by customs during export, you need to keep the Customs Inspection Record and on-site photos as auxiliary supporting materials for export tax refund declaration. If inspection finds that the actual commodity specification does not match the customs declaration, you need to modify the customs declaration in time, and attach the Inspection Result Notice issued by the customs during tax refund declaration, to avoid application rejection caused by inconsistent data. In addition, if it involves dangerous goods or legally inspection-required goods, you need to keep the Exit Goods Customs Clearance Certificate or Identification Result of Dangerous Goods Packaging Usage . In 2026, the tax authority lists such documents as required auxiliary materials for tax refund declaration, failure to submit will trigger system warning.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-enterprise-export-tax-refund-declaration-compliance-nodes.html#suggestedAnswer-8", "datePublished": "2026-10-01T18:18:56Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "The choice of trade term directly affects the tax basis of export tax refund. For enterprises adopting FOB term, the tax basis is the FOB price on the customs declaration; for enterprises adopting CIF term, the tax basis is calculated after deducting freight and insurance premium. In 2026, foreign trade enterprises can optimize supply chain routes by setting transit warehouses in free trade zones, enjoy the bonded warehousing policy for goods in the zone, reduce logistics costs and extend the preparation time for tax refund declaration. In addition, you need to establish a linkage mechanism between inventory and tax refund, plan the issuing time of input VAT invoices in advance according to the delivery cycle of export orders, to avoid tax refund declaration delay caused by delayed input VAT invoices, which affects the enterprise's cash flow.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-enterprise-export-tax-refund-declaration-compliance-nodes.html#suggestedAnswer-9", "datePublished": "2026-10-01T18:09:04Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Export Tax Rebate Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/"} ,{"@type": "ListItem", "position": 4, "name": "What Are the Key Full-Process Compliance Operation Nodes for Export Tax Refund Declaration by Foreign Trade Enterprises?"} ] } ] ```