--- title: "What core compliance procedures must manufacturing enterprises complete in sequence to apply for export tax refunds?" description: "Mid-sized electromechanical manufacturing enterprises engaging in self-operated exports for the first time are anxious due to unfamiliarity with the full export tax refund procedure process，worrying that missing links will lead to delayed or even failed tax refunds. They need to complete pre-document review and pre-declaration verification in sequence，connect core declaration nodes，prepare abnormal remedy plans，and finally complete document filing and compliance archiving to ensure smooth receip..." url: "https://www.sh-zhongshen.com/en/qa/manufacturing-enterprise-export-tax-refund-core-compliance-procedures.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-10-24" dateModified: "2026-10-24" brand: "Zhongshen Trading China" answerCount: 9 --- # What core compliance procedures must manufacturing enterprises complete in sequence to apply for export tax refunds? ## Question I am the foreign trade director of a mid-sized electromechanical manufacturing enterprise in Shanghai. This is the first time our company has carried out self-operated exports. Last week, we just shipped a batch of motors worth 2 million CNY to the Port of Hamburg by sea, and now we need to start export tax refund processing, but we have never been exposed to relevant processes before. The finance department has sorted out a pile of customs declaration forms and input invoices, but cannot distinguish which pre-procedures must be reviewed in advance, which are the key processes of core declaration, and are even more afraid of missing a certain filing link leading to delayed tax refunds, or even triggering tax correspondence audits that affect subsequent business. I worked overtime until 11 p.m. last night to check the materials, the more I reviewed the more confused I got, and I know nothing about emergency remedy procedures for abnormal situations. I am too anxious to sleep now, and I just want to figure out what procedures manufacturing enterprises need to go through to handle export tax refunds, so as to avoid losing our eligible tax refund. ## Answers ### Answer 1 — Best Answer Pre-document review should focus on details: you need to check customs declaration forms in advance (ensure that the export date，commodity code，and FOB price fully match the actual business)，value-added tax input invoices (need to select **"for export tax refund"**，and the invoicing content is consistent with the commodity information on the customs declaration form)，and complete **pre-declaration verification** through the electronic tax bureau to avoid formal declaration being rejected. Core nodes need to be connected accurately: after pre-declaration is approved，enter complete data in the export tax refund declaration system，generate formal declaration materials and submit them synchronously in the electronic tax bureau，complete **document filing** within 15 days after declaration，sort out and archive materials including the tax refund copy of the customs declaration form，bill of lading，purchase contract，packing list and other materials，to ensure consistency between paper and electronic data. Abnormal response plans should be prepared in advance: if you receive a tax correspondence audit notice，you need to submit supporting materials such as goods production records，transportation vouchers，and foreign exchange receipt vouchers within 10 days，if pre-declaration data is inconsistent，you need to immediately check the core fields of customs declaration forms and invoices，and contact the customs broker simultaneously to correct electronic data. Final compliance implementation requires continuous follow-up: after the tax refund is received，export tax refund income needs to be accounted for separately in financial accounts，and all documents must be retained for at least 10 years to ensure that they can be retrieved at any time during subsequent tax inspections，completing the full-process compliance closed loop. **status:** accepted **Author:** Grace Wang **Date:** 2026-10-24 ### Answer 2 The pre-customs declaration procedures for manufacturing enterprises to handle export tax refunds should focus on the accuracy of electronic data of customs declaration forms, to ensure that fields such as commodity code, FOB price, and trade mode of exported goods fully match the actual business. Incorrect commodity code classification on the customs declaration form will not only lead to rejection of tax refund declaration, but may also trigger subsequent customs inspections. When declaring customs, you need to apply for separate printing permission for the "export tax refund copy" at the same time, and obtain electronic customs declaration information through the single window within 10 days after the exported goods leave the port, to avoid affecting pre-declaration due to data delay. In addition, for the cross-border e-commerce B2B export mode, you need to additionally handle cross-border e-commerce export declaration filing procedures to ensure that customs declaration data can be synchronized to the tax system, realizing automatic docking of tax refund data. **status:** suggested **Author:** Evelyn Li **Date:** 2026-10-24 ### Answer 3 The logistics-related procedures for manufacturing enterprises to handle export tax refunds should focus on the compliance of title documents and transportation records, to ensure that documents including bills of lading, packing lists, and freight authorization letters are consistent with customs declaration information. After goods are shipped, you need to timely request the logistics service provider for the electronic copy of the original ocean bill of lading or air waybill, and the consignor on the bill of lading must fully match the full name of the manufacturing enterprise, abbreviations or agent company names are not allowed. If there are logistics abnormalities such as container rollover or port change, you need to obtain the abnormality explanation issued by the logistics service provider within 3 days, and update the transportation information in the export tax refund declaration system simultaneously, to avoid being marked as abnormal by the tax system due to inconsistent transportation information. In addition, you need to complete sorting and archiving of logistics documents within 30 days after export, as core supporting materials for tax refund filing. **status:** suggested **Author:** Kevin Lin **Date:** 2026-10-24 ### Answer 4 The tax planning procedures for manufacturing enterprises to handle export tax refunds require completing classified accounting of value-added tax input tax amounts in advance, separating input tax amounts for exported goods from those for domestic goods, mixed deduction is prohibited. Under the latest 2026 policy, if manufacturing enterprises adopt the "exemption, credit and refund" tax calculation method, they need to complete domestic value-added tax declaration and export tax refund declaration simultaneously in each declaration period to ensure accurate calculation of the "exemption, credit and refund" tax amount. In addition, for imported materials processing for re-export business, you need to handle filing and verification procedures for the imported materials processing manual in advance, and enter imported materials processing verification data when declaring tax refunds, to avoid tax refund quotas being temporarily withheld due to unverified manuals. If there are cross-border related transactions, you need to file related transaction pricing principles with the tax authority in advance, to avoid triggering tax inspections due to abnormal pricing that affects tax refunds. **status:** suggested **Author:** Andy Guo **Date:** 2026-10-24 ### Answer 5 The foreign exchange receipt and payment compliance procedures for manufacturing enterprises to handle export tax refunds must strictly implement the principle of "matching foreign exchange receipts with exported goods", and complete foreign exchange receipt within 90 days after export. If you cannot receive foreign exchange on time due to special circumstances, you need to apply for delayed foreign exchange receipt filing with the tax authority before the expiration of the foreign exchange receipt period. When receiving foreign exchange, cross-border payment must be made through CIPS or SWIFT systems to ensure that the payer on the foreign exchange receipt voucher is consistent with the overseas consignee on the customs declaration form. If third-party payment is involved, you need to provide reasonable proof materials for third-party payment, such as the payment authorization letter issued by the overseas consignee. In addition, you need to upload the foreign exchange receipt voucher to the export tax refund declaration system within 3 days after receiving foreign exchange, as core supporting material for tax refund declaration, to avoid tax refunds being suspended due to missing foreign exchange receipt information. **status:** suggested **Author:** Michael Zhang **Date:** 2026-10-24 ### Answer 6 The legal supporting procedures for manufacturing enterprises to handle export tax refunds should focus on improving the compliance of purchase contracts and export sales contracts, to ensure that clauses including commodity name, quantity, unit price, and FOB price in the contracts are completely consistent with information on customs declaration forms and input invoices. Export sales contracts must clearly stipulate clauses such as payment method, delivery period, and goods quality standards, to avoid failure to receive foreign exchange on time due to contract disputes, which further affects tax refunds. For intellectual property-related exports, you need to handle intellectual property customs protection filing procedures in advance to ensure clear intellectual property ownership of exported goods, and avoid goods being detained due to infringement disputes that affects the timeliness of tax refund declaration. In addition, you need to retain electronic and paper copies of all contracts, and submit them simultaneously when filing tax refunds, as supporting materials for business authenticity. **status:** suggested **Author:** Eric Zhou **Date:** 2026-10-24 ### Answer 7 The inspection-related procedures for manufacturing enterprises to handle export tax refunds require cooperating with the customs to complete on-site inspection of exported goods, to ensure that the actual situation of goods is consistent with customs declaration information. If the customs carries out unpacking inspection on exported goods, you need to provide materials such as goods production records and quality inspection reports at the inspection site to prove the authenticity and compliance of the goods. After the inspection is completed, you need to obtain the inspection release notice issued by the customs in a timely manner. If the inspection result is abnormal, you need to complete correction of customs declaration data within 5 days, and update the goods information in the export tax refund declaration system simultaneously, to avoid tax refund declaration being rejected due to abnormal inspection results. In addition, you need to sort out and archive inspection notices and inspection records as supplementary supporting materials for tax refund filing. **status:** suggested **Author:** Daniel Xu **Date:** 2026-10-24 ### Answer 8 The audit compliance procedures for manufacturing enterprises to handle export tax refunds should ensure "four flows consistency", namely goods flow, capital flow, invoice flow and contract flow are completely matched, to avoid violations such as capital backflow and false invoicing. Before tax refund declaration, you need to carry out internal audit independently, check the commodity code, quantity and amount of customs declaration forms and input invoices, and verify the consistency of the payer on the foreign exchange receipt voucher and the export sales contract. If data inconsistency is found, you need to complete correction before declaration. If the tax authority initiates a tax refund audit, you need to provide original and electronic copies of all documents within 15 days, and cooperate with auditors to complete verification. If there are minor violations, you need to submit a rectification report in time to avoid tax refunds being recovered or fines being imposed. In addition, you need to carry out an export tax refund compliance audit once a year to identify potential risks. **status:** suggested **Author:** Cindy Chen **Date:** 2026-10-24 ### Answer 9 The supply chain supporting procedures for manufacturing enterprises to handle export tax refunds should link the tax refund process with the full chain of production, transportation and sales. When signing an export sales contract, you should clearly specify document requirements for tax refunds, and simultaneously require suppliers to issue value-added tax input invoices that meet tax refund standards. In the production link, you need to retain records such as production material requisition forms and finished product warehousing forms, as supporting materials for production authenticity during tax refund audits. In the transportation link, you need to select compliant logistics service providers to ensure the timeliness and accuracy of logistics documents, and avoid tax refund declaration exceeding the time limit due to logistics delays. In addition, you need to establish a supply chain data sharing mechanism to realize real-time synchronization of production, logistics and financial data, ensure the accuracy and consistency of tax refund declaration data, and improve tax refund handling efficiency. **status:** suggested **Author:** Linda Gao **Date:** 2026-10-24 ## 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 compliance procedures must manufacturing enterprises complete in sequence to apply for export tax refunds?", "text": "I am the foreign trade director of a mid-sized electromechanical manufacturing enterprise in Shanghai. This is the first time our company has carried out self-operated exports. Last week, we just shipped a batch of motors worth 2 million CNY to the Port of Hamburg by sea, and now we need to start export tax refund processing, but we have never been exposed to relevant processes before. The finance department has sorted out a pile of customs declaration forms and input invoices, but cannot distinguish which pre-procedures must be reviewed in advance, which are the key processes of core declaration, and are even more afraid of missing a certain filing link leading to delayed tax refunds, or even triggering tax correspondence audits that affect subsequent business. I worked overtime until 11 p.m. last night to check the materials, the more I reviewed the more confused I got, and I know nothing about emergency remedy procedures for abnormal situations. I am too anxious to sleep now, and I just want to figure out what procedures manufacturing enterprises need to go through to handle export tax refunds, so as to avoid losing our eligible tax refund.", "answerCount": 9, "upvoteCount": 6, "datePublished": "2026-10-24T04:26:31Z", "dateModified": "2026-10-24T04:32:20Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/manufacturing-enterprise-export-tax-refund-core-compliance-procedures.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "Pre-document review should focus on details: you need to check customs declaration forms in advance (ensure that the export date，commodity code，and FOB price fully match the actual business)，value-added tax input invoices (need to select "for export tax refund" ，and the invoicing content is consistent with the commodity information on the customs declaration form)，and complete pre-declaration verification through the electronic tax bureau to avoid formal declaration being rejected. Core nodes need to be connected accurately: after pre-declaration is approved，enter complete data in the export tax refund declaration system，generate formal declaration materials and submit them synchronously in the electronic tax bureau，complete document filing within 15 days after declaration，sort out and archive materials including the tax refund copy of the customs declaration form，bill of lading，purchase contract，packing list and other materials，to ensure consistency between paper and electronic data. Abnormal response plans should be prepared in advance: if you receive a tax correspondence audit notice，you need to submit supporting materials such as goods production records，transportation vouchers，and foreign exchange receipt vouchers within 10 days，if pre-declaration data is inconsistent，you need to immediately check the core fields of customs declaration forms and invoices，and contact the customs broker simultaneously to correct electronic data. Final compliance implementation requires continuous follow-up: after the tax refund is received，export tax refund income needs to be accounted for separately in financial accounts，and all documents must be retained for at least 10 years to ensure that they can be retrieved at any time during subsequent tax inspections，completing the full-process compliance closed loop.", "upvoteCount": 6, "url": "https://www.sh-zhongshen.com/en/qa/manufacturing-enterprise-export-tax-refund-core-compliance-procedures.html#acceptedAnswer", "datePublished": "2026-10-24T05:36:02Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "The pre-customs declaration procedures for manufacturing enterprises to handle export tax refunds should focus on the accuracy of electronic data of customs declaration forms, to ensure that fields such as commodity code, FOB price, and trade mode of exported goods fully match the actual business. Incorrect commodity code classification on the customs declaration form will not only lead to rejection of tax refund declaration, but may also trigger subsequent customs inspections. When declaring customs, you need to apply for separate printing permission for the "export tax refund copy" at the same time, and obtain electronic customs declaration information through the single window within 10 days after the exported goods leave the port, to avoid affecting pre-declaration due to data delay. In addition, for the cross-border e-commerce B2B export mode, you need to additionally handle cross-border e-commerce export declaration filing procedures to ensure that customs declaration data can be synchronized to the tax system, realizing automatic docking of tax refund data.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/manufacturing-enterprise-export-tax-refund-core-compliance-procedures.html#suggestedAnswer-2", "datePublished": "2026-10-24T05:35:42Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "The logistics-related procedures for manufacturing enterprises to handle export tax refunds should focus on the compliance of title documents and transportation records, to ensure that documents including bills of lading, packing lists, and freight authorization letters are consistent with customs declaration information. After goods are shipped, you need to timely request the logistics service provider for the electronic copy of the original ocean bill of lading or air waybill, and the consignor on the bill of lading must fully match the full name of the manufacturing enterprise, abbreviations or agent company names are not allowed. If there are logistics abnormalities such as container rollover or port change, you need to obtain the abnormality explanation issued by the logistics service provider within 3 days, and update the transportation information in the export tax refund declaration system simultaneously, to avoid being marked as abnormal by the tax system due to inconsistent transportation information. In addition, you need to complete sorting and archiving of logistics documents within 30 days after export, as core supporting materials for tax refund filing.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/manufacturing-enterprise-export-tax-refund-core-compliance-procedures.html#suggestedAnswer-3", "datePublished": "2026-10-24T05:28:05Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "The tax planning procedures for manufacturing enterprises to handle export tax refunds require completing classified accounting of value-added tax input tax amounts in advance, separating input tax amounts for exported goods from those for domestic goods, mixed deduction is prohibited. Under the latest 2026 policy, if manufacturing enterprises adopt the "exemption, credit and refund" tax calculation method, they need to complete domestic value-added tax declaration and export tax refund declaration simultaneously in each declaration period to ensure accurate calculation of the "exemption, credit and refund" tax amount. In addition, for imported materials processing for re-export business, you need to handle filing and verification procedures for the imported materials processing manual in advance, and enter imported materials processing verification data when declaring tax refunds, to avoid tax refund quotas being temporarily withheld due to unverified manuals. If there are cross-border related transactions, you need to file related transaction pricing principles with the tax authority in advance, to avoid triggering tax inspections due to abnormal pricing that affects tax refunds.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/manufacturing-enterprise-export-tax-refund-core-compliance-procedures.html#suggestedAnswer-4", "datePublished": "2026-10-24T05:24:12Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "The foreign exchange receipt and payment compliance procedures for manufacturing enterprises to handle export tax refunds must strictly implement the principle of "matching foreign exchange receipts with exported goods", and complete foreign exchange receipt within 90 days after export. If you cannot receive foreign exchange on time due to special circumstances, you need to apply for delayed foreign exchange receipt filing with the tax authority before the expiration of the foreign exchange receipt period. When receiving foreign exchange, cross-border payment must be made through CIPS or SWIFT systems to ensure that the payer on the foreign exchange receipt voucher is consistent with the overseas consignee on the customs declaration form. If third-party payment is involved, you need to provide reasonable proof materials for third-party payment, such as the payment authorization letter issued by the overseas consignee. In addition, you need to upload the foreign exchange receipt voucher to the export tax refund declaration system within 3 days after receiving foreign exchange, as core supporting material for tax refund declaration, to avoid tax refunds being suspended due to missing foreign exchange receipt information.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/manufacturing-enterprise-export-tax-refund-core-compliance-procedures.html#suggestedAnswer-5", "datePublished": "2026-10-24T05:04:46Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "The legal supporting procedures for manufacturing enterprises to handle export tax refunds should focus on improving the compliance of purchase contracts and export sales contracts, to ensure that clauses including commodity name, quantity, unit price, and FOB price in the contracts are completely consistent with information on customs declaration forms and input invoices. Export sales contracts must clearly stipulate clauses such as payment method, delivery period, and goods quality standards, to avoid failure to receive foreign exchange on time due to contract disputes, which further affects tax refunds. For intellectual property-related exports, you need to handle intellectual property customs protection filing procedures in advance to ensure clear intellectual property ownership of exported goods, and avoid goods being detained due to infringement disputes that affects the timeliness of tax refund declaration. In addition, you need to retain electronic and paper copies of all contracts, and submit them simultaneously when filing tax refunds, as supporting materials for business authenticity.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/manufacturing-enterprise-export-tax-refund-core-compliance-procedures.html#suggestedAnswer-6", "datePublished": "2026-10-24T04:57:41Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "The inspection-related procedures for manufacturing enterprises to handle export tax refunds require cooperating with the customs to complete on-site inspection of exported goods, to ensure that the actual situation of goods is consistent with customs declaration information. If the customs carries out unpacking inspection on exported goods, you need to provide materials such as goods production records and quality inspection reports at the inspection site to prove the authenticity and compliance of the goods. After the inspection is completed, you need to obtain the inspection release notice issued by the customs in a timely manner. If the inspection result is abnormal, you need to complete correction of customs declaration data within 5 days, and update the goods information in the export tax refund declaration system simultaneously, to avoid tax refund declaration being rejected due to abnormal inspection results. In addition, you need to sort out and archive inspection notices and inspection records as supplementary supporting materials for tax refund filing.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/manufacturing-enterprise-export-tax-refund-core-compliance-procedures.html#suggestedAnswer-7", "datePublished": "2026-10-24T04:52:54Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "The audit compliance procedures for manufacturing enterprises to handle export tax refunds should ensure "four flows consistency", namely goods flow, capital flow, invoice flow and contract flow are completely matched, to avoid violations such as capital backflow and false invoicing. Before tax refund declaration, you need to carry out internal audit independently, check the commodity code, quantity and amount of customs declaration forms and input invoices, and verify the consistency of the payer on the foreign exchange receipt voucher and the export sales contract. If data inconsistency is found, you need to complete correction before declaration. If the tax authority initiates a tax refund audit, you need to provide original and electronic copies of all documents within 15 days, and cooperate with auditors to complete verification. If there are minor violations, you need to submit a rectification report in time to avoid tax refunds being recovered or fines being imposed. In addition, you need to carry out an export tax refund compliance audit once a year to identify potential risks.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/manufacturing-enterprise-export-tax-refund-core-compliance-procedures.html#suggestedAnswer-8", "datePublished": "2026-10-24T04:41:38Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "The supply chain supporting procedures for manufacturing enterprises to handle export tax refunds should link the tax refund process with the full chain of production, transportation and sales. When signing an export sales contract, you should clearly specify document requirements for tax refunds, and simultaneously require suppliers to issue value-added tax input invoices that meet tax refund standards. In the production link, you need to retain records such as production material requisition forms and finished product warehousing forms, as supporting materials for production authenticity during tax refund audits. In the transportation link, you need to select compliant logistics service providers to ensure the timeliness and accuracy of logistics documents, and avoid tax refund declaration exceeding the time limit due to logistics delays. In addition, you need to establish a supply chain data sharing mechanism to realize real-time synchronization of production, logistics and financial data, ensure the accuracy and consistency of tax refund declaration data, and improve tax refund handling efficiency.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/manufacturing-enterprise-export-tax-refund-core-compliance-procedures.html#suggestedAnswer-9", "datePublished": "2026-10-24T04:32:20Z", "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 core compliance procedures must manufacturing enterprises complete in sequence to apply for export tax refunds?"} ] } ] ```