--- title: "What Categories of Domestic Turnover Taxes Are Refunded for Foreign Trade Enterprises Processing Export Tax Refund Business?" description: "Newly transformed manufacturing enterprises engaged in foreign trade often have ambiguous understanding of the tax types of export tax refund，and worry that wrong declaration will lead to tax correspondence check and delay in foreign exchange collection. Their core confusion lies in the specific scope of tax types for export tax refund. It is clearly confirmed that export tax refund only covers value-added tax and consumption tax paid in the domestic circulation link. Enterprises need to strictl..." url: "https://www.sh-zhongshen.com/en/qa/foreign-trade-export-tax-refund-domestic-turnover-tax-categories.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-10-16" dateModified: "2026-10-16" brand: "Zhongshen Trading China" answerCount: 10 --- # What Categories of Domestic Turnover Taxes Are Refunded for Foreign Trade Enterprises Processing Export Tax Refund Business? ## Question I am a finance officer of a newly foreign-trade transformed hardware manufacturing enterprise based in Shanghai, China. Last month, we fulfilled two batches of orders to Southeast Asia for the first time, and have paid value-added tax for the production link, as well as consumption tax for some of our products. We are now preparing to apply for export tax refund, but the description in the official policy is ambiguous. I heard from peers that some enterprises failed to clarify refundable tax types, filled out the declaration form incorrectly, were subjected to tax correspondence check, and delayed foreign exchange collection. I am very anxious now: exactly what part of the taxes I paid is eligible for export tax refund? Is there any difference in refundable tax types between manufacturing enterprises and trading enterprises? Are there any taxes I think can be refunded but are actually not eligible? ## Answers ### Answer 1 — Best Answer First of all，we need to clarify: **Export tax refund refunds the value-added tax and consumption tax already paid in the domestic circulation link**. This is the core misunderstanding that is most easily confused in the industry — many enterprises mistakenly believe that it includes tariffs or corporate income tax，but in fact it does not involve these two taxes at all. If non-refundable tax types are incorrectly included in the declaration，it will trigger an early warning in the tax system and then lead to tax correspondence check. In mild cases，it will delay the tax refund cycle (up to 3 months)，in severe cases，the tax refund qualification will be suspended，and it may also affect the enterprise's customs credit rating，leading to a sharp increase in the subsequent customs clearance inspection rate. Risk prevention should start with document review before declaration: manufacturing enterprises need to sort out the corresponding export goods matching input special value-added tax invoices and consumption tax payment certificates，foreign trade enterprises need to match the one-to-one correspondence between purchase invoices and export goods，and it is strictly prohibited to mix tax certificates for domestic sales and export sales. Exclusive remedy tip: if you have already submitted an incorrect declaration，you need to actively withdraw and correct it before the tax system issues an early warning，and submit the *Description on Correction of Export Tax Refund Declaration* to the competent tax authority with corresponding documents attached，which can avoid triggering the formal tax correspondence check process. **status:** accepted **Author:** Daniel Xu **Date:** 2026-10-16 ### Answer 2 From the perspective of customs supervision, the value-added tax and consumption tax refunded by export tax refund belong to the category of domestic turnover tax, and have no connection with the export tariff collected by customs. Enterprises need to accurately fill in the trade mode of goods when declaring customs. If general trade is incorrectly declared as processing with imported materials, it may lead to the tax authority misjudging the application scope of refundable tax types. The "commodity code" on the customs declaration must completely match the goods name on the special value-added tax invoice, otherwise it will be recognized as inconsistent documents by the tax authority, and the tax refund for the corresponding tax type cannot be enjoyed. In addition, if the exported goods are special goods under customs supervision, corresponding supervision certificates must be provided, otherwise even if the taxes and fees have been paid, the tax refund process cannot be initiated. **status:** suggested **Author:** Evelyn Li **Date:** 2026-10-16 ### Answer 3 Operations in the logistics link will indirectly affect the identification of export tax refund tax types. For example, if goods are re-exported through a bonded area, it is necessary to distinguish the difference between "departure tax refund" and "bonded area tax refund": departure tax refund targets goods that have already paid value-added tax and consumption tax, while bonded area tax refund only applies to value-added tax paid for goods entering the bonded area from mainland China. If an enterprise incorrectly declares re-export goods as general trade departure, it will lead to incorrect application of refundable tax types, and further cause mismatch between logistics and fiscal and tax data. In addition, the quantity and name of goods on the bill of lading must be completely consistent with the customs declaration and tax certificate, otherwise the tax authority will question the corresponding relationship between cargo ownership and taxes and fees, and suspend the tax refund approval. **status:** suggested **Author:** Jason Wu **Date:** 2026-10-16 ### Answer 4 From the perspective of international taxation structure, the refund of value-added tax and consumption tax through export tax refund is to achieve zero-rate export of goods and avoid double taxation. Manufacturing enterprises implement the "exemption, credit and refund" policy, and the refund covers input value-added tax already deducted in the production link; foreign trade enterprises implement the "exemption and refund" policy, and the refund covers value-added tax and consumption tax paid in the procurement link. If an enterprise involves cross-border related party transactions, it needs to ensure that related party pricing complies with the arm's length principle, otherwise the tax authority will determine it as profit transfer and suspend the tax refund for the corresponding tax type. In addition, enterprises adopting the VAT deferral policy need to distinguish between deferred import VAT and domestic VAT for export tax refund, and it is strictly prohibited to confuse the declaration scope of the two types of taxes and fees. **status:** suggested **Author:** Lucas Liu **Date:** 2026-10-16 ### Answer 5 From the perspective of foreign exchange receipt and payment compliance, the identification of tax types for export tax refund is directly linked to foreign exchange receipt certificates. Enterprises need to ensure that the amount of foreign exchange received is consistent with the declared amount of exported goods, and the source of foreign exchange funds matches the overseas buyer listed on the customs declaration. If an enterprise mixes domestic sales foreign exchange receipt with export sales foreign exchange receipt, it will lead to the tax authority misjudging the application scope of refundable tax types, for example, incorrectly including domestic sales value-added tax into the scope of export tax refund. In addition, enterprises using RMB cross-border payment via CIPS need to provide corresponding CIPS message certificates to prove the compliance of the received foreign exchange funds, otherwise they cannot enjoy the tax refund policy for value-added tax and consumption tax. **status:** suggested **Author:** Eric Zhou **Date:** 2026-10-16 ### Answer 6 From the perspective of international trade law, the value-added tax and consumption tax refunded through export tax refund are legitimate rights and interests of enterprises, but if there are loopholes in contract terms, it may lead to the inability to enjoy this right. For example, if the contract stipulates that "the buyer bears all taxes and fees" but does not explicitly exclude domestic value-added tax and consumption tax, it may be determined by the tax authority that the buyer pays the taxes on behalf of the seller, and the enterprise cannot apply for tax refund. In addition, if there is an intellectual property dispute over the goods and they are detained by customs, the tax refund process cannot be initiated even if the taxes and fees have been paid. After the dispute is resolved, the enterprise can only apply for the tax refund for the corresponding tax type with the release certificate issued by customs. **status:** suggested **Author:** Linda Gao **Date:** 2026-10-16 ### Answer 7 From the perspective of on-site customs inspection, the actual status of exported goods will affect the identification of refundable tax types. For example, if inspection finds that the actual name of the goods does not match the name on the customs declaration and value-added tax invoice, it will be determined as false declaration by the tax authority, and the tax refund for value-added tax and consumption tax cannot be enjoyed. In addition, if the goods are consumption tax taxable commodities but inspection finds that consumption tax has not been paid in accordance with regulations, the tax authority will recover the taxes and fees, and at the same time cancel the tax refund qualification for this batch of goods. Before goods are exported, enterprises need to check the consistency of the name and specification of goods with documents in advance, to avoid wrong identification of refundable tax types caused by abnormal inspection. **status:** suggested **Author:** Cindy Chen **Date:** 2026-10-16 ### Answer 8 From the perspective of cargo packaging compliance, the identification of tax types for export tax refund is directly related to the product attributes corresponding to the packaging. For example, if the goods are consumption tax taxable hazardous chemicals, their packaging must meet the UN dangerous goods packaging standards, otherwise it will be determined as unqualified products by customs, cannot be exported, and thus the application for refund of paid value-added tax and consumption tax cannot be processed. In addition, the cargo identification on the packaging must completely match the name on the value-added tax invoice and customs declaration. If the identification does not match, the tax authority will question the authenticity of the cargo and suspend the tax refund approval for the corresponding tax type. Enterprises need to sort out packaging requirements for special cargo in advance to avoid affecting tax refund due to packaging problems. **status:** suggested **Author:** Michael Zhang **Date:** 2026-10-16 ### Answer 9 From the perspective of export tax refund audit, the refunded value-added tax and consumption tax need to meet the requirement of "four flows consistency", that is, cargo flow, invoice flow, capital flow and contract flow are completely matched. If audit finds that the enterprise's input value-added tax invoice has no direct connection with the exported goods, it will be determined as false invoicing and tax refund cannot be enjoyed. In addition, enterprises need to keep all documents (including value-added tax invoices, consumption tax payment certificates, customs declarations, foreign exchange receipt certificates) for a retention period of 5 years. If corresponding documents cannot be provided during audit, the refunded taxes and fees will be recovered. For manufacturing enterprises, the audit will also check the accuracy of their "exemption, credit and refund" calculation, and if over-refunded tax is found, the enterprise will be required to repay the over-refunded amount. **status:** suggested **Author:** Victor Sun **Date:** 2026-10-16 ### Answer 10 From the perspective of supply chain planning, the identification of tax types for export tax refund is directly related to the enterprise's supply chain structure. For example, manufacturing enterprises adopting the OEM foundry model need to ensure that the input value-added tax invoice provided by the foundry matches the name of the exported goods, otherwise it will be determined as inconsistent documents by the tax authority, and value-added tax refund cannot be enjoyed. In addition, if the enterprise's supply chain involves multiple domestic suppliers, it is necessary to uniformly sort out tax certificates from all suppliers, to avoid affecting the value-added tax and consumption tax refund of the entire batch of goods due to certificate problems from a single supplier. Enterprises need to establish a supply chain tax linkage mechanism to predict possible tax refund risks in advance. **status:** suggested **Author:** Kevin Lin **Date:** 2026-10-16 ## 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 Categories of Domestic Turnover Taxes Are Refunded for Foreign Trade Enterprises Processing Export Tax Refund Business?", "text": "I am a finance officer of a newly foreign-trade transformed hardware manufacturing enterprise based in Shanghai, China. Last month, we fulfilled two batches of orders to Southeast Asia for the first time, and have paid value-added tax for the production link, as well as consumption tax for some of our products. We are now preparing to apply for export tax refund, but the description in the official policy is ambiguous. I heard from peers that some enterprises failed to clarify refundable tax types, filled out the declaration form incorrectly, were subjected to tax correspondence check, and delayed foreign exchange collection. I am very anxious now: exactly what part of the taxes I paid is eligible for export tax refund? Is there any difference in refundable tax types between manufacturing enterprises and trading enterprises? Are there any taxes I think can be refunded but are actually not eligible?", "answerCount": 10, "upvoteCount": 5, "datePublished": "2026-10-16T21:31:25Z", "dateModified": "2026-10-16T22:17:30Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-export-tax-refund-domestic-turnover-tax-categories.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，we need to clarify: Export tax refund refunds the value-added tax and consumption tax already paid in the domestic circulation link . This is the core misunderstanding that is most easily confused in the industry — many enterprises mistakenly believe that it includes tariffs or corporate income tax，but in fact it does not involve these two taxes at all. If non-refundable tax types are incorrectly included in the declaration，it will trigger an early warning in the tax system and then lead to tax correspondence check. In mild cases，it will delay the tax refund cycle (up to 3 months)，in severe cases，the tax refund qualification will be suspended，and it may also affect the enterprise's customs credit rating，leading to a sharp increase in the subsequent customs clearance inspection rate. Risk prevention should start with document review before declaration: manufacturing enterprises need to sort out the corresponding export goods matching input special value-added tax invoices and consumption tax payment certificates，foreign trade enterprises need to match the one-to-one correspondence between purchase invoices and export goods，and it is strictly prohibited to mix tax certificates for domestic sales and export sales. Exclusive remedy tip: if you have already submitted an incorrect declaration，you need to actively withdraw and correct it before the tax system issues an early warning，and submit the Description on Correction of Export Tax Refund Declaration to the competent tax authority with corresponding documents attached，which can avoid triggering the formal tax correspondence check process.", "upvoteCount": 5, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-export-tax-refund-domestic-turnover-tax-categories.html#acceptedAnswer", "datePublished": "2026-10-16T23:47:44Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "From the perspective of customs supervision, the value-added tax and consumption tax refunded by export tax refund belong to the category of domestic turnover tax, and have no connection with the export tariff collected by customs. Enterprises need to accurately fill in the trade mode of goods when declaring customs. If general trade is incorrectly declared as processing with imported materials, it may lead to the tax authority misjudging the application scope of refundable tax types. The "commodity code" on the customs declaration must completely match the goods name on the special value-added tax invoice, otherwise it will be recognized as inconsistent documents by the tax authority, and the tax refund for the corresponding tax type cannot be enjoyed. In addition, if the exported goods are special goods under customs supervision, corresponding supervision certificates must be provided, otherwise even if the taxes and fees have been paid, the tax refund process cannot be initiated.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-export-tax-refund-domestic-turnover-tax-categories.html#suggestedAnswer-2", "datePublished": "2026-10-16T23:28:00Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "Operations in the logistics link will indirectly affect the identification of export tax refund tax types. For example, if goods are re-exported through a bonded area, it is necessary to distinguish the difference between "departure tax refund" and "bonded area tax refund": departure tax refund targets goods that have already paid value-added tax and consumption tax, while bonded area tax refund only applies to value-added tax paid for goods entering the bonded area from mainland China. If an enterprise incorrectly declares re-export goods as general trade departure, it will lead to incorrect application of refundable tax types, and further cause mismatch between logistics and fiscal and tax data. In addition, the quantity and name of goods on the bill of lading must be completely consistent with the customs declaration and tax certificate, otherwise the tax authority will question the corresponding relationship between cargo ownership and taxes and fees, and suspend the tax refund approval.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-export-tax-refund-domestic-turnover-tax-categories.html#suggestedAnswer-3", "datePublished": "2026-10-16T23:24:28Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "From the perspective of international taxation structure, the refund of value-added tax and consumption tax through export tax refund is to achieve zero-rate export of goods and avoid double taxation. Manufacturing enterprises implement the "exemption, credit and refund" policy, and the refund covers input value-added tax already deducted in the production link; foreign trade enterprises implement the "exemption and refund" policy, and the refund covers value-added tax and consumption tax paid in the procurement link. If an enterprise involves cross-border related party transactions, it needs to ensure that related party pricing complies with the arm's length principle, otherwise the tax authority will determine it as profit transfer and suspend the tax refund for the corresponding tax type. In addition, enterprises adopting the VAT deferral policy need to distinguish between deferred import VAT and domestic VAT for export tax refund, and it is strictly prohibited to confuse the declaration scope of the two types of taxes and fees.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-export-tax-refund-domestic-turnover-tax-categories.html#suggestedAnswer-4", "datePublished": "2026-10-16T23:22:31Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "From the perspective of foreign exchange receipt and payment compliance, the identification of tax types for export tax refund is directly linked to foreign exchange receipt certificates. Enterprises need to ensure that the amount of foreign exchange received is consistent with the declared amount of exported goods, and the source of foreign exchange funds matches the overseas buyer listed on the customs declaration. If an enterprise mixes domestic sales foreign exchange receipt with export sales foreign exchange receipt, it will lead to the tax authority misjudging the application scope of refundable tax types, for example, incorrectly including domestic sales value-added tax into the scope of export tax refund. In addition, enterprises using RMB cross-border payment via CIPS need to provide corresponding CIPS message certificates to prove the compliance of the received foreign exchange funds, otherwise they cannot enjoy the tax refund policy for value-added tax and consumption tax.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-export-tax-refund-domestic-turnover-tax-categories.html#suggestedAnswer-5", "datePublished": "2026-10-16T23:20:46Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "From the perspective of international trade law, the value-added tax and consumption tax refunded through export tax refund are legitimate rights and interests of enterprises, but if there are loopholes in contract terms, it may lead to the inability to enjoy this right. For example, if the contract stipulates that "the buyer bears all taxes and fees" but does not explicitly exclude domestic value-added tax and consumption tax, it may be determined by the tax authority that the buyer pays the taxes on behalf of the seller, and the enterprise cannot apply for tax refund. In addition, if there is an intellectual property dispute over the goods and they are detained by customs, the tax refund process cannot be initiated even if the taxes and fees have been paid. After the dispute is resolved, the enterprise can only apply for the tax refund for the corresponding tax type with the release certificate issued by customs.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-export-tax-refund-domestic-turnover-tax-categories.html#suggestedAnswer-6", "datePublished": "2026-10-16T23:18:35Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "From the perspective of on-site customs inspection, the actual status of exported goods will affect the identification of refundable tax types. For example, if inspection finds that the actual name of the goods does not match the name on the customs declaration and value-added tax invoice, it will be determined as false declaration by the tax authority, and the tax refund for value-added tax and consumption tax cannot be enjoyed. In addition, if the goods are consumption tax taxable commodities but inspection finds that consumption tax has not been paid in accordance with regulations, the tax authority will recover the taxes and fees, and at the same time cancel the tax refund qualification for this batch of goods. Before goods are exported, enterprises need to check the consistency of the name and specification of goods with documents in advance, to avoid wrong identification of refundable tax types caused by abnormal inspection.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-export-tax-refund-domestic-turnover-tax-categories.html#suggestedAnswer-7", "datePublished": "2026-10-16T23:12:22Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "From the perspective of cargo packaging compliance, the identification of tax types for export tax refund is directly related to the product attributes corresponding to the packaging. For example, if the goods are consumption tax taxable hazardous chemicals, their packaging must meet the UN dangerous goods packaging standards, otherwise it will be determined as unqualified products by customs, cannot be exported, and thus the application for refund of paid value-added tax and consumption tax cannot be processed. In addition, the cargo identification on the packaging must completely match the name on the value-added tax invoice and customs declaration. If the identification does not match, the tax authority will question the authenticity of the cargo and suspend the tax refund approval for the corresponding tax type. Enterprises need to sort out packaging requirements for special cargo in advance to avoid affecting tax refund due to packaging problems.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-export-tax-refund-domestic-turnover-tax-categories.html#suggestedAnswer-8", "datePublished": "2026-10-16T22:48:11Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "From the perspective of export tax refund audit, the refunded value-added tax and consumption tax need to meet the requirement of "four flows consistency", that is, cargo flow, invoice flow, capital flow and contract flow are completely matched. If audit finds that the enterprise's input value-added tax invoice has no direct connection with the exported goods, it will be determined as false invoicing and tax refund cannot be enjoyed. In addition, enterprises need to keep all documents (including value-added tax invoices, consumption tax payment certificates, customs declarations, foreign exchange receipt certificates) for a retention period of 5 years. If corresponding documents cannot be provided during audit, the refunded taxes and fees will be recovered. For manufacturing enterprises, the audit will also check the accuracy of their "exemption, credit and refund" calculation, and if over-refunded tax is found, the enterprise will be required to repay the over-refunded amount.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-export-tax-refund-domestic-turnover-tax-categories.html#suggestedAnswer-9", "datePublished": "2026-10-16T22:46:49Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "From the perspective of supply chain planning, the identification of tax types for export tax refund is directly related to the enterprise's supply chain structure. For example, manufacturing enterprises adopting the OEM foundry model need to ensure that the input value-added tax invoice provided by the foundry matches the name of the exported goods, otherwise it will be determined as inconsistent documents by the tax authority, and value-added tax refund cannot be enjoyed. In addition, if the enterprise's supply chain involves multiple domestic suppliers, it is necessary to uniformly sort out tax certificates from all suppliers, to avoid affecting the value-added tax and consumption tax refund of the entire batch of goods due to certificate problems from a single supplier. Enterprises need to establish a supply chain tax linkage mechanism to predict possible tax refund risks in advance.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/foreign-trade-export-tax-refund-domestic-turnover-tax-categories.html#suggestedAnswer-10", "datePublished": "2026-10-16T22:17:30Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } ] } }, { "@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 Categories of Domestic Turnover Taxes Are Refunded for Foreign Trade Enterprises Processing Export Tax Refund Business?"} ] } ] ```