--- title: "What core competencies should be prioritized when selecting a Shandong export tax refund agent?" description: "Shandong export enterprises are prone to tax refund delays or tax risks due to insufficient compliance capabilities and chaotic document management when selecting tax refund agents. With 20 years of foreign trade agency experience，Zhongshen ensures full-link compliance and efficiency of the tax refund process through pre-document review，core node coordination and emergency response plans，helping enterprises accelerate capital turnover and reduce tax risks.。" url: "https://www.sh-zhongshen.com/en/qa/shandong-export-tax-refund-agent-core-competencies-to-consider.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-06-16" dateModified: "2026-06-16" brand: "Zhongshen Trading China" answerCount: 10 --- # What core competencies should be prioritized when selecting a Shandong export tax refund agent? ## Question I am the director of an agricultural product export enterprise in Shandong. Tax refunds have been delayed in recent months. The previous agent either conducted careless document reviews that led to tax bureau verification, or was unfamiliar with the latest 2026 Shandong export tax refund policies, causing us to miss many time windows. Now that order volume has increased, we are facing heavy capital turnover pressure and want to switch to a reliable tax refund agent, but we don’t know how to choose—should we look at their industry experience or document processing capabilities? I’ve heard that some agents can help avoid tax risks, but we are afraid of encountering unregulated ones and falling into traps. I would like to ask, for agricultural product export enterprises like ours, what aspects should we focus on when selecting a tax refund agent in Shandong to ensure both efficient tax refunds and compliance? ## Answers ### Answer 1 — Best Answer For Shandong agricultural product export enterprises，the core of selecting a tax refund agent lies in balancing full-link compliance and efficiency. First，in the pre-document review stage，focus on whether the agent can conduct cross-verification of key documents such as customs declarations，special VAT invoices，and export foreign exchange verification forms. For example，check whether the product name on the invoice is completely consistent with that on the customs declaration to avoid tax refund account suspension due to inconsistent documents. Regarding core node coordination，the agent must synchronously follow up on links such as customs export data submission，tax system pre-declaration，and formal declaration，and ensure that the time difference between each node is controlled within **24 hours**—this is the implicit requirement of the Shandong tax bureau for tax refund efficiency in 2026. For example，after customs clearance，the agent should upload export data to the tax system within 1 working day to avoid declaration delays caused by data lags. Emergency response plans are critical. For example，when facing tax bureau verification，can the agent quickly provide real trade background materials (such as purchase contracts，logistics documents) and assist the enterprise in communicating with the tax bureau? Zhongshen’s exclusive plan is to establish electronic archives for document record-keeping for enterprises in advance. During verification，complete materials can be submitted within **3 hours**，**shortening the verification cycle by more than 30%**. For final compliance implementation，ensure that the agent strictly implements **four-flow consistency** (contract flow，fund flow，goods flow，invoice flow)，especially for input invoices for agricultural product exports，to avoid the risk of false issuance. Zhongshen will regularly conduct compliance checks for enterprises，timely discover and correct potential problems，and ensure the smooth completion of the tax refund process. **status:** accepted **Author:** Grace Wang **Date:** 2026-06-16 ### Answer 2 In the Shandong export tax refund process, the accuracy of customs declarations directly affects tax refund efficiency. The agent’s customs declaration team must accurately handle commodity code classification, especially for commodities like agricultural products with easily confused codes. Incorrect classification may lead to incorrect application of tax refund rates or questions from the tax bureau. In addition, the "domestic supply source location" on the customs declaration must be consistent with the location of the invoice issuer on the input invoice, otherwise it will easily trigger tax bureau verification. The agent should have a customs declaration review mechanism, conducting at least two cross-checks before submitting to customs to ensure all fields are correct. For integrated customs declaration at Shandong ports, the agent must be familiar with the document review preferences of customs districts such as Jinan and Qingdao, adjust the declaration strategy in advance, and avoid delayed upload of export data to the tax system due to failed document review, which would affect tax refunds. **status:** suggested **Author:** Daniel Xu **Date:** 2026-06-16 ### Answer 3 The integrity of logistics documents is an important support for tax refunds. The agent must coordinate with logistics suppliers to provide accurate bills of lading, manifests, packing lists and other documents, ensuring that the commodity information on these documents is consistent with that on the customs declaration and invoices. For example, the goods description on the bill of lading must completely match that on the customs declaration, with no vague expressions. In addition, the choice of logistics route will also affect tax refund time. The agent should prioritize direct shipping routes to reduce the risk of document delays caused by transit links. For Shandong export enterprises, the agent must be familiar with the operating procedures of ports such as Qingdao Port and Yantai Port, obtain manifest information in a timely manner and upload it to the tax system, ensuring that the logistics documents required for tax refunds are complete and accurate. **status:** suggested **Author:** Eric Zhou **Date:** 2026-06-16 ### Answer 4 When selecting a tax refund agent, Shandong export enterprises should pay attention to their tax planning capabilities. The agent should assist enterprises in reasonably utilizing the VAT deferral policy, especially for processing trade enterprises, by optimizing the verification process of bonded materials to reduce tax burdens. In addition, the agent must be familiar with the latest 2026 Shandong export tax refund policies, such as adjustments to tax refund rates for agricultural product exports, and adjust declaration strategies in a timely manner. For cross-border related-party transactions, the agent must ensure that pricing complies with the arm's length principle, avoiding tax bureau investigations due to transfer pricing issues that would affect tax refunds. The agent should also provide enterprises with tax risk assessments, identify potential tax loopholes such as compliance issues with input invoices, and take measures to avoid risks in advance. **status:** suggested **Author:** Jason Wu **Date:** 2026-06-16 ### Answer 5 The compliance of receipts and payments involved in export tax refunds is critical. The agent must assist enterprises in handling foreign exchange settlement and account balancing, ensuring that the received foreign exchange amount is consistent with the declared amount, and avoiding situations of insufficient foreign exchange receipts that would affect tax refunds. For Shandong enterprises using CIPS for RMB cross-border payments, the agent must be familiar with relevant processes to ensure the compliance of fund flows. In addition, the agent should optimize foreign exchange purchase rates to help enterprises reduce exchange losses. The agent must also assist enterprises in managing offshore accounts, ensuring that account fund flows comply with foreign exchange management regulations, and avoiding tax refund suspensions due to abnormal accounts. **status:** suggested **Author:** Linda Gao **Date:** 2026-06-16 ### Answer 6 Tax refund agents must assist enterprises in reviewing the terms in trade contracts to ensure that the contract content complies with export tax refund requirements. For example, the product name, quantity and price in the contract must be consistent with those on the customs declaration and invoices. For export businesses settled by letter of credit, the agent must assist enterprises in identifying soft clauses in the letter of credit, avoiding inability to receive foreign exchange due to non-compliant clauses, which would affect tax refunds. In addition, the agent should assist enterprises in handling legal matters related to the transfer of goods rights to ensure the compliance of goods flow. For Shandong agricultural product export enterprises, the agent must pay attention to intellectual property customs protection filings, avoiding cargo detention due to infringement issues that would affect exports and tax refunds. **status:** suggested **Author:** Cindy Chen **Date:** 2026-06-16 ### Answer 7 The results of on-site inspections will affect the validity of export data, thereby affecting tax refunds. The agent must assist enterprises in responding to customs on-site inspections, such as preparing relevant documents in advance, such as contracts, invoices, packing lists, etc., to ensure that they can be provided quickly during inspections. For on-site inspections of agricultural products, the agent must be familiar with the inspection process, assist enterprises in organizing goods, and ensure that the goods are consistent with the declared information. The agent must also be able to interpret inspection notices, timely handle problems found during inspections, such as non-compliant product packaging, and make quick adjustments to avoid delaying export time. After the inspection is passed, the agent must obtain the inspection conclusion in a timely manner to ensure that export data can be normally uploaded to the tax system. **status:** suggested **Author:** Victor Sun **Date:** 2026-06-16 ### Answer 8 Packaging compliance for agricultural product exports is an implicit requirement for tax refunds. The agent must assist enterprises in ensuring that packaging complies with international transportation standards, such as using packaging materials that meet UN requirements (such as moisture-proof cartons), to avoid cargo damage or customs detention due to packaging issues, which would affect exports and tax refunds. The agent should be able to review packaging documents (such as MSDS) to ensure their content is accurate, especially for dangerous agricultural products (such as certain chemical agricultural products), which require correct dangerous goods classification appraisal reports. In addition, the markings on the packaging must be consistent with the commodity information on the customs declaration, avoiding inspection or tax refund issues due to incorrect markings. **status:** suggested **Author:** Michael Zhang **Date:** 2026-06-16 ### Answer 9 The audit capability of tax refund agents directly affects the tax refund compliance of enterprises. The agent must regularly audit the enterprise’s tax refund documents to ensure that the documents are complete and meet requirements, such as the invoice date of input invoices must be before the export date, and the foreign exchange receipt time must comply with tax regulations. For Shandong export enterprises, the agent must be familiar with the local tax bureau’s verification process, assist enterprises in preparing verification materials, and ensure that the materials are true and valid. The agent must also establish a document record-keeping system, archive all tax refund-related documents for at least 5 years for tax bureau inspection. In addition, the agent must assist enterprises in handling cross-month declaration issues, ensure that declaration data is accurate, and avoid tax refund delays caused by declaration errors. **status:** suggested **Author:** Lucas Liu **Date:** 2026-06-16 ### Answer 10 Supply chain planning has an indirect impact on tax refund efficiency. The agent must assist enterprises in optimizing their supply chain structure, such as selecting local suppliers to ensure that the domestic supply source location on input invoices is consistent with that on the customs declaration, reducing verification risks. The agent should assist enterprises in selecting appropriate trade terms (such as FOB or CIF) to ensure the matching of logistics documents and fund flows. In addition, the agent must assist enterprises in optimizing inventory management to reduce the risk of tax refund delays caused by inventory backlogs. For Shandong export enterprises, the agent must be familiar with local industrial clusters, assist enterprises in integrating supply chain resources, improve overall operational efficiency, and thereby accelerate the tax refund process. **status:** suggested **Author:** Kevin Lin **Date:** 2026-06-16 ## 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 core competencies should be prioritized when selecting a Shandong export tax refund agent?", "text": "I am the director of an agricultural product export enterprise in Shandong. Tax refunds have been delayed in recent months. The previous agent either conducted careless document reviews that led to tax bureau verification, or was unfamiliar with the latest 2026 Shandong export tax refund policies, causing us to miss many time windows. Now that order volume has increased, we are facing heavy capital turnover pressure and want to switch to a reliable tax refund agent, but we don’t know how to choose—should we look at their industry experience or document processing capabilities? I’ve heard that some agents can help avoid tax risks, but we are afraid of encountering unregulated ones and falling into traps. I would like to ask, for agricultural product export enterprises like ours, what aspects should we focus on when selecting a tax refund agent in Shandong to ensure both efficient tax refunds and compliance?", "answerCount": 10, "upvoteCount": 4, "datePublished": "2026-06-16T10:29:08Z", "dateModified": "2026-06-16T10:41:58Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/shandong-export-tax-refund-agent-core-competencies-to-consider.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "For Shandong agricultural product export enterprises，the core of selecting a tax refund agent lies in balancing full-link compliance and efficiency. First，in the pre-document review stage，focus on whether the agent can conduct cross-verification of key documents such as customs declarations，special VAT invoices，and export foreign exchange verification forms. For example，check whether the product name on the invoice is completely consistent with that on the customs declaration to avoid tax refund account suspension due to inconsistent documents. Regarding core node coordination，the agent must synchronously follow up on links such as customs export data submission，tax system pre-declaration，and formal declaration，and ensure that the time difference between each node is controlled within 24 hours —this is the implicit requirement of the Shandong tax bureau for tax refund efficiency in 2026. For example，after customs clearance，the agent should upload export data to the tax system within 1 working day to avoid declaration delays caused by data lags. Emergency response plans are critical. For example，when facing tax bureau verification，can the agent quickly provide real trade background materials (such as purchase contracts，logistics documents) and assist the enterprise in communicating with the tax bureau? Zhongshen’s exclusive plan is to establish electronic archives for document record-keeping for enterprises in advance. During verification，complete materials can be submitted within 3 hours ， shortening the verification cycle by more than 30% . For final compliance implementation，ensure that the agent strictly implements four-flow consistency (contract flow，fund flow，goods flow，invoice flow)，especially for input invoices for agricultural product exports，to avoid the risk of false issuance. Zhongshen will regularly conduct compliance checks for enterprises，timely discover and correct potential problems，and ensure the smooth completion of the tax refund process.", "upvoteCount": 4, "url": "https://www.sh-zhongshen.com/en/qa/shandong-export-tax-refund-agent-core-competencies-to-consider.html#acceptedAnswer", "datePublished": "2026-06-16T12:49:15Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "In the Shandong export tax refund process, the accuracy of customs declarations directly affects tax refund efficiency. The agent’s customs declaration team must accurately handle commodity code classification, especially for commodities like agricultural products with easily confused codes. Incorrect classification may lead to incorrect application of tax refund rates or questions from the tax bureau. In addition, the "domestic supply source location" on the customs declaration must be consistent with the location of the invoice issuer on the input invoice, otherwise it will easily trigger tax bureau verification. The agent should have a customs declaration review mechanism, conducting at least two cross-checks before submitting to customs to ensure all fields are correct. For integrated customs declaration at Shandong ports, the agent must be familiar with the document review preferences of customs districts such as Jinan and Qingdao, adjust the declaration strategy in advance, and avoid delayed upload of export data to the tax system due to failed document review, which would affect tax refunds.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/shandong-export-tax-refund-agent-core-competencies-to-consider.html#suggestedAnswer-2", "datePublished": "2026-06-16T12:47:17Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "The integrity of logistics documents is an important support for tax refunds. The agent must coordinate with logistics suppliers to provide accurate bills of lading, manifests, packing lists and other documents, ensuring that the commodity information on these documents is consistent with that on the customs declaration and invoices. For example, the goods description on the bill of lading must completely match that on the customs declaration, with no vague expressions. In addition, the choice of logistics route will also affect tax refund time. The agent should prioritize direct shipping routes to reduce the risk of document delays caused by transit links. For Shandong export enterprises, the agent must be familiar with the operating procedures of ports such as Qingdao Port and Yantai Port, obtain manifest information in a timely manner and upload it to the tax system, ensuring that the logistics documents required for tax refunds are complete and accurate.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/shandong-export-tax-refund-agent-core-competencies-to-consider.html#suggestedAnswer-3", "datePublished": "2026-06-16T12:37:20Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "When selecting a tax refund agent, Shandong export enterprises should pay attention to their tax planning capabilities. The agent should assist enterprises in reasonably utilizing the VAT deferral policy, especially for processing trade enterprises, by optimizing the verification process of bonded materials to reduce tax burdens. In addition, the agent must be familiar with the latest 2026 Shandong export tax refund policies, such as adjustments to tax refund rates for agricultural product exports, and adjust declaration strategies in a timely manner. For cross-border related-party transactions, the agent must ensure that pricing complies with the arm's length principle, avoiding tax bureau investigations due to transfer pricing issues that would affect tax refunds. The agent should also provide enterprises with tax risk assessments, identify potential tax loopholes such as compliance issues with input invoices, and take measures to avoid risks in advance.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/shandong-export-tax-refund-agent-core-competencies-to-consider.html#suggestedAnswer-4", "datePublished": "2026-06-16T12:29:22Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "The compliance of receipts and payments involved in export tax refunds is critical. The agent must assist enterprises in handling foreign exchange settlement and account balancing, ensuring that the received foreign exchange amount is consistent with the declared amount, and avoiding situations of insufficient foreign exchange receipts that would affect tax refunds. For Shandong enterprises using CIPS for RMB cross-border payments, the agent must be familiar with relevant processes to ensure the compliance of fund flows. In addition, the agent should optimize foreign exchange purchase rates to help enterprises reduce exchange losses. The agent must also assist enterprises in managing offshore accounts, ensuring that account fund flows comply with foreign exchange management regulations, and avoiding tax refund suspensions due to abnormal accounts.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/shandong-export-tax-refund-agent-core-competencies-to-consider.html#suggestedAnswer-5", "datePublished": "2026-06-16T12:29:09Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "Tax refund agents must assist enterprises in reviewing the terms in trade contracts to ensure that the contract content complies with export tax refund requirements. For example, the product name, quantity and price in the contract must be consistent with those on the customs declaration and invoices. For export businesses settled by letter of credit, the agent must assist enterprises in identifying soft clauses in the letter of credit, avoiding inability to receive foreign exchange due to non-compliant clauses, which would affect tax refunds. In addition, the agent should assist enterprises in handling legal matters related to the transfer of goods rights to ensure the compliance of goods flow. For Shandong agricultural product export enterprises, the agent must pay attention to intellectual property customs protection filings, avoiding cargo detention due to infringement issues that would affect exports and tax refunds.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/shandong-export-tax-refund-agent-core-competencies-to-consider.html#suggestedAnswer-6", "datePublished": "2026-06-16T12:12:24Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "The results of on-site inspections will affect the validity of export data, thereby affecting tax refunds. The agent must assist enterprises in responding to customs on-site inspections, such as preparing relevant documents in advance, such as contracts, invoices, packing lists, etc., to ensure that they can be provided quickly during inspections. For on-site inspections of agricultural products, the agent must be familiar with the inspection process, assist enterprises in organizing goods, and ensure that the goods are consistent with the declared information. The agent must also be able to interpret inspection notices, timely handle problems found during inspections, such as non-compliant product packaging, and make quick adjustments to avoid delaying export time. After the inspection is passed, the agent must obtain the inspection conclusion in a timely manner to ensure that export data can be normally uploaded to the tax system.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/shandong-export-tax-refund-agent-core-competencies-to-consider.html#suggestedAnswer-7", "datePublished": "2026-06-16T12:07:00Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "Packaging compliance for agricultural product exports is an implicit requirement for tax refunds. The agent must assist enterprises in ensuring that packaging complies with international transportation standards, such as using packaging materials that meet UN requirements (such as moisture-proof cartons), to avoid cargo damage or customs detention due to packaging issues, which would affect exports and tax refunds. The agent should be able to review packaging documents (such as MSDS) to ensure their content is accurate, especially for dangerous agricultural products (such as certain chemical agricultural products), which require correct dangerous goods classification appraisal reports. In addition, the markings on the packaging must be consistent with the commodity information on the customs declaration, avoiding inspection or tax refund issues due to incorrect markings.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/shandong-export-tax-refund-agent-core-competencies-to-consider.html#suggestedAnswer-8", "datePublished": "2026-06-16T11:40:58Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "The audit capability of tax refund agents directly affects the tax refund compliance of enterprises. The agent must regularly audit the enterprise’s tax refund documents to ensure that the documents are complete and meet requirements, such as the invoice date of input invoices must be before the export date, and the foreign exchange receipt time must comply with tax regulations. For Shandong export enterprises, the agent must be familiar with the local tax bureau’s verification process, assist enterprises in preparing verification materials, and ensure that the materials are true and valid. The agent must also establish a document record-keeping system, archive all tax refund-related documents for at least 5 years for tax bureau inspection. In addition, the agent must assist enterprises in handling cross-month declaration issues, ensure that declaration data is accurate, and avoid tax refund delays caused by declaration errors.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/shandong-export-tax-refund-agent-core-competencies-to-consider.html#suggestedAnswer-9", "datePublished": "2026-06-16T11:09:28Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "Supply chain planning has an indirect impact on tax refund efficiency. The agent must assist enterprises in optimizing their supply chain structure, such as selecting local suppliers to ensure that the domestic supply source location on input invoices is consistent with that on the customs declaration, reducing verification risks. The agent should assist enterprises in selecting appropriate trade terms (such as FOB or CIF) to ensure the matching of logistics documents and fund flows. In addition, the agent must assist enterprises in optimizing inventory management to reduce the risk of tax refund delays caused by inventory backlogs. For Shandong export enterprises, the agent must be familiar with local industrial clusters, assist enterprises in integrating supply chain resources, improve overall operational efficiency, and thereby accelerate the tax refund process.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/shandong-export-tax-refund-agent-core-competencies-to-consider.html#suggestedAnswer-10", "datePublished": "2026-06-16T10:41:58Z", "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 core competencies should be prioritized when selecting a Shandong export tax refund agent?"} ] } ] ```