--- title: "What qualification conditions must export enterprises meet to normally handle export tax refund declaration business?" description: "The first tax refund declaration of a newly established small export enterprise is rejected，and the enterprise is eager to learn about tax refund qualifications，common misunderstandings and remedies for document defects. It should first be clarified that tax refund is available as long as qualifications are met，guard against the misunderstanding that tax refund is available as long as goods are exported，pre-audit documents in advance，and if there are defects，supporting materials can be submitted..." url: "https://www.sh-zhongshen.com/en/qa/qualified-conditions-for-export-enterprise-tax-refund-declaration.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-10-13" dateModified: "2026-10-13" brand: "Zhongshen Trading China" answerCount: 10 --- # What qualification conditions must export enterprises meet to normally handle export tax refund declaration business? ## Question I am the head of a small enterprise engaged in customized household goods in Shanghai. We launched foreign trade business just last year, and have shipped three batches of goods to the EU and Southeast Asia successively in the past six months. I heard from peers earlier that export goods can apply for tax refund, which can help ease capital pressure, but our first declaration was rejected by the tax bureau, saying there was a problem with document matching. Now the customs declaration form and input invoice for this batch of goods have been prepared for almost a month, and I am so anxious that I can barely eat. After all, we run a small business, and this tax refund can cover nearly half a month's raw material procurement cost, which is extremely important to us. I would like to ask whether newly established export enterprises like ours can get tax refund normally? Are there any hidden misunderstandings that are easy to fall into? And if there are minor defects in the documents, is there any remedy? ## Answers ### Answer 1 — Best Answer First of all，it should be clarified that newly established export enterprises can get tax refund as long as they meet the qualifications，but there are 3 highly prevalent misunderstandings in the industry that are easy to fall into. Many new enterprises mistakenly believe that "tax refund is available as long as there is an export record"，ignoring the three core prerequisites: completion of export tax (exemption) refund filing，compliant input invoices，and matching customs declaration information. If such misunderstandings are fallen into，in mild cases，the tax refund declaration will be repeatedly rejected，and the declaration window will be missed resulting in irrecoverable tax，in severe cases，the enterprise will be listed as a risk control verification object by the tax bureau，subsequent export customs declaration and foreign exchange receipt and payment will be subject to strict supervision，which will even affect the enterprise's credit rating and hinder long-term business expansion. Physical risk isolation measures should be launched 15 days before declaration: first，confirm in advance that the enterprise has completed export tax (exemption) refund filing，and the filing information is consistent with the actual business，second，cross-verify core fields (goods name，HS code，quantity) of documents such as input invoices，customs declaration forms and bills of lading to ensure complete matching. **Exclusive loss-stopping tips**: If minor document defects have occurred，you can submit the "Declaration Form for No Relevant Electronic Information of Export Tax (Exemption) Refund Documents" within the declaration period，and supplement supporting materials such as cargo transport vouchers and purchase and sales contracts to apply for delayed audit，so as to avoid losing tax refund qualification due to overdue. **status:** accepted **Author:** Lucas Liu **Date:** 2026-10-13 ### Answer 2 One of the core prerequisites for export tax refund is the compliance of customs declaration information. Enterprises should focus on three core fields of the customs declaration form: "export date", "HS code" and "transaction method". If the HS code on the customs declaration form is inconsistent with the goods code on the input invoice, it will directly lead to the failure of information comparison in the tax bureau system and trigger refund rejection. In addition, if the transaction method is incorrectly declared during customs declaration (such as declaring FOB as CIF), it will lead to incorrect calculation of FOB price, thus affecting the calculation of tax refund amount. For such problems, enterprises can apply for modifying the core information of the customs declaration form within 3 working days after the customs declaration form is issued. If the modification window has passed, they need to submit the customs declaration modification application and relevant supporting materials, and submit the tax refund declaration after being approved by the customs. **status:** suggested **Author:** Daniel Xu **Date:** 2026-10-13 ### Answer 3 Logistics vouchers are important supporting materials for export tax refund declaration. Enterprises should ensure that the information of documents such as bills of lading, manifests and cargo transport contracts is completely consistent with that of customs declaration forms and input invoices. If the enterprise chooses a transshipment logistics route, it needs to additionally provide transshipment vouchers at the transshipment port to avoid the tax bureau launching letter investigation due to unclear logistics links. In addition, if there are abnormal situations such as container rolling and port change of goods, the logistics service provider should be promptly required to issue an official abnormal explanation, which should be submitted simultaneously when declaring tax refund, otherwise it will be determined by the tax bureau that "the goods are not actually exported" and the tax refund application will be directly rejected. It is recommended that when selecting logistics service providers, enterprises give priority to compliant service providers that can provide real-time logistics trajectories and official documents to reduce tax refund risks. **status:** suggested **Author:** Linda Gao **Date:** 2026-10-13 ### Answer 4 The tax structure of export enterprises will directly affect tax refund qualification and amount. New enterprises often ignore the timeliness of "export tax (exemption) refund filing", which needs to be completed within 30 days before the first export business occurs, otherwise the first tax refund declaration will be delayed. In addition, if the enterprise is involved in cross-border related party transactions, it is necessary to ensure that the pricing of related party transactions complies with the arm's length principle, so as to avoid being identified as profit shifting by the tax bureau due to abnormal pricing, which will lead to suspension of tax refund qualification. For export business to the EU market, enterprises can apply for VAT deferral, delay the payment link of import VAT to the sales link, and at the same time offset the input tax amount of export goods with the deferred import VAT, so as to further optimize capital flow and reduce the complexity of tax refund declaration. **status:** suggested **Author:** Grace Wang **Date:** 2026-10-13 ### Answer 5 Export tax refund declaration needs to meet the "four streams consistency" (goods stream, capital stream, invoice stream, contract stream), among which the compliance of capital stream is the focus of tax bureau verification. New enterprises often fail to complete the filing of foreign exchange receipt and payment accounts, resulting in failure of normal foreign exchange settlement, which affects the capital stream certification of tax refund declaration. In addition, if there is a difference between the foreign exchange amount received by the enterprise and the FOB price on the customs declaration form (such as deduction of overseas agency fees), it is necessary to provide the corresponding agency agreement and fee invoice to prove the rationality of the difference, otherwise it will be determined as "capital backflow" by the tax bureau and trigger risk control verification. It is recommended that before receiving and paying foreign exchange, enterprises first complete the directory registration at the foreign exchange bureau, and retain all foreign exchange receipt and payment vouchers and relevant agreements to ensure that the capital stream is traceable. **status:** suggested **Author:** Andy Guo **Date:** 2026-10-13 ### Answer 6 Export purchase and sales contracts are important supporting materials for tax refund declaration. Enterprises should ensure that the information such as goods name, quantity, unit price and transaction method in the contract is completely consistent with that of customs declaration forms and input invoices. If there are "soft clauses" in the contract (such as agreeing that the buyer's acceptance and qualification is the payment condition), the tax bureau will be unable to confirm the actual transfer time of goods ownership, thus affecting the determination of tax refund qualification. In addition, if the enterprise delays the export of goods due to force majeure, it is necessary to modify the export date in the contract in time, and let the buyer issue an official confirmation letter to avoid the tax bureau rejecting the tax refund application due to inconsistency between the contract and the customs declaration date. It is recommended that when signing export contracts, enterprises clearly stipulate the export date, goods details and payment terms to avoid vague expressions. **status:** suggested **Author:** Victor Sun **Date:** 2026-10-13 ### Answer 7 The on-site inspection result of export goods will directly affect tax refund declaration. If the goods are found to be inconsistent with the customs declaration information during inspection (such as inconsistent goods name and quantity), the customs will issue an "inspection inconsistency notice", which will lead to suspension of tax refund declaration. For such situations, enterprises need to submit the goods rectification explanation and supporting materials within 5 working days after receiving the notice, and can resume the tax refund declaration only after passing the re-audit of the customs. In addition, if the goods are detained by the customs for suspected infringement, it is necessary to submit the intellectual property customs protection filing certificate or the buyer's authorization letter in time to avoid the goods being confiscated. At the same time, you can apply for extension of tax refund declaration to avoid losses due to overdue. It is recommended that enterprises conduct pre-inspection of goods before shipment to ensure consistency with customs declaration information. **status:** suggested **Author:** Evelyn Li **Date:** 2026-10-13 ### Answer 8 For export business involving dangerous goods, compliant packaging documents are a necessary condition for tax refund declaration. If the goods exported by the enterprise belong to the category of UN dangerous goods, it is necessary to provide the "Dangerous Goods Packaging Performance Inspection Result Form" and "Dangerous Goods Use Appraisal Result Form" issued by qualified institutions, otherwise the customs declaration form cannot be issued normally, thus affecting the tax refund declaration. In addition, if the goods category on the packaging document is inconsistent with the HS code on the customs declaration form, it will trigger the risk control verification of the tax bureau and suspend the tax refund process. It is recommended that before shipment, enterprises ask the packaging service provider to provide packaging documents that meet the requirements in advance, and cross-verify with the information of customs declaration forms and input invoices to ensure consistency. **status:** suggested **Author:** Cindy Chen **Date:** 2026-10-13 ### Answer 9 The core of export tax refund audit is to verify the "four streams consistency". Enterprises need to ensure that the information of goods stream, capital stream, invoice stream and contract stream is completely matched. New enterprises often have input invoices issued later than the export date on the customs declaration form due to chaotic document management, which affects the timeliness of tax refund declaration. In addition, if the enterprise fails to complete document filing within the specified period (within 180 days after export), it will be determined as non-compliant by the tax bureau and the tax refund application will be directly rejected. For such problems, enterprises can establish a document management ledger to record the document circulation of each batch of goods, complete the collection and sorting of all documents within 30 days after export, and conduct pre-audit in advance to avoid affecting tax refund due to document problems. **status:** suggested **Author:** Kevin Lin **Date:** 2026-10-13 ### Answer 10 The choice of trade terms will directly affect the amount calculation of export tax refund. Enterprises need to clarify the FOB price calculation method under different trade terms. If CIF term is selected, freight, insurance premium and miscellaneous fees need to be deducted when calculating the tax refund amount. If the enterprise fails to accurately calculate these costs, it will lead to incorrect calculation of the tax refund amount and trigger refund rejection. In addition, if the enterprise adopts the mode of "domestic procurement + export", it is necessary to ensure the consistency of invoice stream and goods stream in the upstream and downstream of the supply chain, so as to avoid the tax refund declaration being rejected due to disconnection of intermediate links. It is recommended that when planning the supply chain, enterprises give priority to suppliers that can provide complete documents, and clarify the cost division under trade terms to ensure accurate calculation of tax refund amount. **status:** suggested **Author:** Jason Wu **Date:** 2026-10-13 ## 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 qualification conditions must export enterprises meet to normally handle export tax refund declaration business?", "text": "I am the head of a small enterprise engaged in customized household goods in Shanghai. We launched foreign trade business just last year, and have shipped three batches of goods to the EU and Southeast Asia successively in the past six months. I heard from peers earlier that export goods can apply for tax refund, which can help ease capital pressure, but our first declaration was rejected by the tax bureau, saying there was a problem with document matching. Now the customs declaration form and input invoice for this batch of goods have been prepared for almost a month, and I am so anxious that I can barely eat. After all, we run a small business, and this tax refund can cover nearly half a month's raw material procurement cost, which is extremely important to us. I would like to ask whether newly established export enterprises like ours can get tax refund normally? Are there any hidden misunderstandings that are easy to fall into? And if there are minor defects in the documents, is there any remedy?", "answerCount": 10, "upvoteCount": 2, "datePublished": "2026-10-13T04:21:11Z", "dateModified": "2026-10-13T04:31:13Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/qualified-conditions-for-export-enterprise-tax-refund-declaration.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，it should be clarified that newly established export enterprises can get tax refund as long as they meet the qualifications，but there are 3 highly prevalent misunderstandings in the industry that are easy to fall into. Many new enterprises mistakenly believe that "tax refund is available as long as there is an export record"，ignoring the three core prerequisites: completion of export tax (exemption) refund filing，compliant input invoices，and matching customs declaration information. If such misunderstandings are fallen into，in mild cases，the tax refund declaration will be repeatedly rejected，and the declaration window will be missed resulting in irrecoverable tax，in severe cases，the enterprise will be listed as a risk control verification object by the tax bureau，subsequent export customs declaration and foreign exchange receipt and payment will be subject to strict supervision，which will even affect the enterprise's credit rating and hinder long-term business expansion. Physical risk isolation measures should be launched 15 days before declaration: first，confirm in advance that the enterprise has completed export tax (exemption) refund filing，and the filing information is consistent with the actual business，second，cross-verify core fields (goods name，HS code，quantity) of documents such as input invoices，customs declaration forms and bills of lading to ensure complete matching. Exclusive loss-stopping tips : If minor document defects have occurred，you can submit the "Declaration Form for No Relevant Electronic Information of Export Tax (Exemption) Refund Documents" within the declaration period，and supplement supporting materials such as cargo transport vouchers and purchase and sales contracts to apply for delayed audit，so as to avoid losing tax refund qualification due to overdue.", "upvoteCount": 2, "url": "https://www.sh-zhongshen.com/en/qa/qualified-conditions-for-export-enterprise-tax-refund-declaration.html#acceptedAnswer", "datePublished": "2026-10-13T06:11:25Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "One of the core prerequisites for export tax refund is the compliance of customs declaration information. Enterprises should focus on three core fields of the customs declaration form: "export date", "HS code" and "transaction method". If the HS code on the customs declaration form is inconsistent with the goods code on the input invoice, it will directly lead to the failure of information comparison in the tax bureau system and trigger refund rejection. In addition, if the transaction method is incorrectly declared during customs declaration (such as declaring FOB as CIF), it will lead to incorrect calculation of FOB price, thus affecting the calculation of tax refund amount. For such problems, enterprises can apply for modifying the core information of the customs declaration form within 3 working days after the customs declaration form is issued. If the modification window has passed, they need to submit the customs declaration modification application and relevant supporting materials, and submit the tax refund declaration after being approved by the customs.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/qualified-conditions-for-export-enterprise-tax-refund-declaration.html#suggestedAnswer-2", "datePublished": "2026-10-13T06:06:27Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "Logistics vouchers are important supporting materials for export tax refund declaration. Enterprises should ensure that the information of documents such as bills of lading, manifests and cargo transport contracts is completely consistent with that of customs declaration forms and input invoices. If the enterprise chooses a transshipment logistics route, it needs to additionally provide transshipment vouchers at the transshipment port to avoid the tax bureau launching letter investigation due to unclear logistics links. In addition, if there are abnormal situations such as container rolling and port change of goods, the logistics service provider should be promptly required to issue an official abnormal explanation, which should be submitted simultaneously when declaring tax refund, otherwise it will be determined by the tax bureau that "the goods are not actually exported" and the tax refund application will be directly rejected. It is recommended that when selecting logistics service providers, enterprises give priority to compliant service providers that can provide real-time logistics trajectories and official documents to reduce tax refund risks.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/qualified-conditions-for-export-enterprise-tax-refund-declaration.html#suggestedAnswer-3", "datePublished": "2026-10-13T05:47:59Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "The tax structure of export enterprises will directly affect tax refund qualification and amount. New enterprises often ignore the timeliness of "export tax (exemption) refund filing", which needs to be completed within 30 days before the first export business occurs, otherwise the first tax refund declaration will be delayed. In addition, if the enterprise is involved in cross-border related party transactions, it is necessary to ensure that the pricing of related party transactions complies with the arm's length principle, so as to avoid being identified as profit shifting by the tax bureau due to abnormal pricing, which will lead to suspension of tax refund qualification. For export business to the EU market, enterprises can apply for VAT deferral, delay the payment link of import VAT to the sales link, and at the same time offset the input tax amount of export goods with the deferred import VAT, so as to further optimize capital flow and reduce the complexity of tax refund declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/qualified-conditions-for-export-enterprise-tax-refund-declaration.html#suggestedAnswer-4", "datePublished": "2026-10-13T05:44:08Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "Export tax refund declaration needs to meet the "four streams consistency" (goods stream, capital stream, invoice stream, contract stream), among which the compliance of capital stream is the focus of tax bureau verification. New enterprises often fail to complete the filing of foreign exchange receipt and payment accounts, resulting in failure of normal foreign exchange settlement, which affects the capital stream certification of tax refund declaration. In addition, if there is a difference between the foreign exchange amount received by the enterprise and the FOB price on the customs declaration form (such as deduction of overseas agency fees), it is necessary to provide the corresponding agency agreement and fee invoice to prove the rationality of the difference, otherwise it will be determined as "capital backflow" by the tax bureau and trigger risk control verification. It is recommended that before receiving and paying foreign exchange, enterprises first complete the directory registration at the foreign exchange bureau, and retain all foreign exchange receipt and payment vouchers and relevant agreements to ensure that the capital stream is traceable.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/qualified-conditions-for-export-enterprise-tax-refund-declaration.html#suggestedAnswer-5", "datePublished": "2026-10-13T05:42:50Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "Export purchase and sales contracts are important supporting materials for tax refund declaration. Enterprises should ensure that the information such as goods name, quantity, unit price and transaction method in the contract is completely consistent with that of customs declaration forms and input invoices. If there are "soft clauses" in the contract (such as agreeing that the buyer's acceptance and qualification is the payment condition), the tax bureau will be unable to confirm the actual transfer time of goods ownership, thus affecting the determination of tax refund qualification. In addition, if the enterprise delays the export of goods due to force majeure, it is necessary to modify the export date in the contract in time, and let the buyer issue an official confirmation letter to avoid the tax bureau rejecting the tax refund application due to inconsistency between the contract and the customs declaration date. It is recommended that when signing export contracts, enterprises clearly stipulate the export date, goods details and payment terms to avoid vague expressions.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/qualified-conditions-for-export-enterprise-tax-refund-declaration.html#suggestedAnswer-6", "datePublished": "2026-10-13T05:37:40Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "The on-site inspection result of export goods will directly affect tax refund declaration. If the goods are found to be inconsistent with the customs declaration information during inspection (such as inconsistent goods name and quantity), the customs will issue an "inspection inconsistency notice", which will lead to suspension of tax refund declaration. For such situations, enterprises need to submit the goods rectification explanation and supporting materials within 5 working days after receiving the notice, and can resume the tax refund declaration only after passing the re-audit of the customs. In addition, if the goods are detained by the customs for suspected infringement, it is necessary to submit the intellectual property customs protection filing certificate or the buyer's authorization letter in time to avoid the goods being confiscated. At the same time, you can apply for extension of tax refund declaration to avoid losses due to overdue. It is recommended that enterprises conduct pre-inspection of goods before shipment to ensure consistency with customs declaration information.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/qualified-conditions-for-export-enterprise-tax-refund-declaration.html#suggestedAnswer-7", "datePublished": "2026-10-13T05:22:51Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "For export business involving dangerous goods, compliant packaging documents are a necessary condition for tax refund declaration. If the goods exported by the enterprise belong to the category of UN dangerous goods, it is necessary to provide the "Dangerous Goods Packaging Performance Inspection Result Form" and "Dangerous Goods Use Appraisal Result Form" issued by qualified institutions, otherwise the customs declaration form cannot be issued normally, thus affecting the tax refund declaration. In addition, if the goods category on the packaging document is inconsistent with the HS code on the customs declaration form, it will trigger the risk control verification of the tax bureau and suspend the tax refund process. It is recommended that before shipment, enterprises ask the packaging service provider to provide packaging documents that meet the requirements in advance, and cross-verify with the information of customs declaration forms and input invoices to ensure consistency.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/qualified-conditions-for-export-enterprise-tax-refund-declaration.html#suggestedAnswer-8", "datePublished": "2026-10-13T04:58:11Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "The core of export tax refund audit is to verify the "four streams consistency". Enterprises need to ensure that the information of goods stream, capital stream, invoice stream and contract stream is completely matched. New enterprises often have input invoices issued later than the export date on the customs declaration form due to chaotic document management, which affects the timeliness of tax refund declaration. In addition, if the enterprise fails to complete document filing within the specified period (within 180 days after export), it will be determined as non-compliant by the tax bureau and the tax refund application will be directly rejected. For such problems, enterprises can establish a document management ledger to record the document circulation of each batch of goods, complete the collection and sorting of all documents within 30 days after export, and conduct pre-audit in advance to avoid affecting tax refund due to document problems.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/qualified-conditions-for-export-enterprise-tax-refund-declaration.html#suggestedAnswer-9", "datePublished": "2026-10-13T04:32:22Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "The choice of trade terms will directly affect the amount calculation of export tax refund. Enterprises need to clarify the FOB price calculation method under different trade terms. If CIF term is selected, freight, insurance premium and miscellaneous fees need to be deducted when calculating the tax refund amount. If the enterprise fails to accurately calculate these costs, it will lead to incorrect calculation of the tax refund amount and trigger refund rejection. In addition, if the enterprise adopts the mode of "domestic procurement + export", it is necessary to ensure the consistency of invoice stream and goods stream in the upstream and downstream of the supply chain, so as to avoid the tax refund declaration being rejected due to disconnection of intermediate links. It is recommended that when planning the supply chain, enterprises give priority to suppliers that can provide complete documents, and clarify the cost division under trade terms to ensure accurate calculation of tax refund amount.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/qualified-conditions-for-export-enterprise-tax-refund-declaration.html#suggestedAnswer-10", "datePublished": "2026-10-13T04:31:13Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } ] } }, { "@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 qualification conditions must export enterprises meet to normally handle export tax refund declaration business?"} ] } ] ```