---
title: "What are the key nodes that need to be focused on in the whole process of export tax refund declaration for Guangming import and export enterprises?"
description: "The document supervisor of Guangming Import & Export，who has just completed the export of 12 containers of New Zealand full-cream milk powder，found a 50kg difference in net weight between the customs declaration form and the VAT invoice. Coupled with the previous negative experience of tax refund delay and tax letter investigation caused by a small agency，he is worried that he cannot obtain the tax refund compliantly within the 30 days required by the boss，and even affect the company's export ta..."
url: "https://www.sh-zhongshen.com/en/qa/uangming-import-export-export-tax-refund-key-process-nodes.html"
language: "en"
type: "Q&A"
category: "Export Tax Rebate Q&A"
datePublished: "2026-10-25"
dateModified: "2026-10-25"
brand: "Zhongshen Trading China"
answerCount: 7
---

# What are the key nodes that need to be focused on in the whole process of export tax refund declaration for Guangming import and export enterprises?

## Question

 I am the document supervisor of Guangming Import & Export. I just completed the export process of 12 containers of New Zealand full-cream milk powder last week. Last year, the small agency we hired caused a 4-month delay in a tax refund due to non-compliant documents, which also triggered a tax letter investigation and almost made our company lose a major client. This time, the boss has given a strict order that the tax refund must be obtained within 30 days. Moreover, when I checked the documents just now, I found that there is a slight difference of about 50kg in the net weight of the goods between the customs declaration form and the VAT invoice. I heard that the State Taxation Administration will tighten the verification of the "Four Flows Consistency" in 2026. I am so anxious that I can't eat now, and I just want to ask how to complete the tax refund compliantly and quickly, while avoiding being subject to letter investigation, tax refund delay, and even affecting the company's export tax refund credit rating like last time? 

## Answers
                            
### Answer 1 — Best Answer

First，carry out pre-document review: focus on checking the core fields of customs declaration forms，special VAT invoices，export goods sub-ledgers，and foreign exchange receipt vouchers. For the net weight difference you mentioned，if it is within the **reasonable loss range of less than 3‰ for the dairy industry**，you need to provide supplementary loading weighing records issued by the freight forwarder and the factory's outbound weighing list，mark the cause of loss and affix the official seal，and submit to the tax authority for pre-review in advance，so as to avoid triggering letter investigation due to inconsistent fields.

Core node connection: **VAT invoice verification and confirmation** shall be completed within 10 working days after the goods are exported and declared. Foreign exchange receipt shall be completed within 120 days after export (the 2026 new regulation extends the foreign exchange receipt period for food exports to 120 days，but you need to carry out **foreign exchange receipt period filing** in the electronic tax bureau in advance). When declaring，submit the electronic data of customs declaration forms and scanned copies of foreign exchange receipt vouchers synchronously through the "Single Window" to ensure real-time data synchronization.

Abnormal contingency plan: If field comparison abnormality is triggered during pre-review，supporting materials shall be supplemented within 3 working days，if you receive a tax letter investigation notice，you shall provide the factory's production records，purchase and sales contracts，and logistics documents as soon as possible，and cooperate with the tax authority to complete the verification，so as to avoid the delay of tax refund progress caused by overtime of letter investigation.

Final compliance implementation: After the declaration is completed，you need to track the tax refund review status in the electronic tax bureau. After receiving the tax refund，complete the document filing in time，and keep the customs declaration form，foreign exchange receipt voucher，VAT invoice and other materials for 10 years to ensure full-chain compliance.

**status:** accepted
**Author:** Eric Zhou
**Date:** 2026-10-25

### Answer 2

From the perspective of customs declaration compliance, Guangming Import & Export shall ensure that the "export goods details" on the export customs declaration form fully match the goods name, specification model, and measurement unit on the VAT invoice. If there is a net weight difference, it is necessary to mark the reason for reasonable loss in the "remarks column" of the customs declaration form and upload supporting materials synchronously, so as to avoid the tax authority listing this business as the key verification object due to the inconsistency between customs declaration data and invoice, which will delay the tax refund progress.

In addition, it is necessary to ensure that the export date, transportation mode, transaction method and other fields on the customs declaration form are consistent with the actual business, especially when the transaction method is FOB, the freight and premium shall be accurately declared to avoid abnormal tax refund review caused by false customs declaration data.

**status:** suggested
**Author:** Andy Guo
**Date:** 2026-10-25

### Answer 3

From the perspective of cross-border tax planning, Guangming Import & Export can apply for the joint handling of VAT retained tax refund and export tax refund for food export business. The 2026 new regulation of the State Taxation Administration allows eligible foreign trade enterprises to apply for the two types of tax refunds simultaneously. It is necessary to ensure that the input tax amount of the special VAT invoice is not deducted repeatedly.

At the same time, submit the joint tax refund application in the electronic tax bureau, clearly divide the input tax amount corresponding to the export goods, so as to avoid the rejection of the tax refund application due to unclear division of input tax amount. In addition, you can reasonably plan the foreign exchange receipt time and take advantage of the 2026 policy of extending the foreign exchange receipt period for food exports to ease the capital pressure of the enterprise.

**status:** suggested
**Author:** Evelyn Li
**Date:** 2026-10-25

### Answer 4

From the perspective of tax refund compliance audit, Guangming Import & Export shall strictly implement the "Four Flows Consistency" requirement, that is, the contract flow, capital flow, goods flow and invoice flow are fully matched.

For the net weight difference of this order, complete loss supporting materials shall be retained, including factory outbound records, freight forwarder loading records, port weighing reports, etc., so as to avoid being identified as non-compliant due to incomplete materials during tax audit, which will lead to the recovery of the refunded tax and the occurrence of late fee. In addition, it is necessary to establish a monthly filing system for tax refund documents, and the documents of each business shall be bound separately to facilitate subsequent audit and verification.

**status:** suggested
**Author:** Grace Wang
**Date:** 2026-10-25

### Answer 5

From the perspective of foreign exchange receipt and payment compliance, Guangming Import & Export shall ensure that the source of foreign exchange receipt funds is consistent with the buyer of the export contract. If there is a third-party foreign exchange receipt situation, it is necessary to submit the third-party foreign exchange receipt filing in the electronic tax bureau in advance, explain the reasonable reason for the third-party foreign exchange receipt (such as the buyer designating an affiliated company to pay), so as to avoid the failure of tax refund review due to the inconsistency of the foreign exchange receipt subject.

In addition, RMB cross-border foreign exchange receipt shall be handled through the CIPS system to ensure that the track of foreign exchange receipt funds is traceable and meets the compliance requirements of the State Administration of Foreign Exchange for cross-border foreign exchange receipt and payment in 2026.

**status:** suggested
**Author:** Lucas Liu
**Date:** 2026-10-25

### Answer 6

From the perspective of legal compliance, Guangming Import & Export shall clearly stipulate the net weight tolerance range of the goods in the export contract, so as to avoid being claimed by the buyer when there is a subsequent net weight difference due to the failure to agree on reasonable loss in the contract, and affecting the tax refund compliance at the same time.

In addition, the foreign exchange receipt period and method shall be clearly specified in the contract to ensure that the foreign exchange receipt time meets the requirements of the State Taxation Administration. If the foreign exchange receipt is delayed due to force majeure, it is necessary to submit the force majeure certification materials in time and apply to the tax authority for extending the foreign exchange receipt period, so as to avoid being disqualified from tax refund due to overtime of foreign exchange receipt.

**status:** suggested
**Author:** Kevin Lin
**Date:** 2026-10-25

### Answer 7

From the perspective of on-site inspection, Guangming Import & Export shall cooperate with the customs to complete the weighing of goods during the export inspection of goods, and retain the weighing records issued by the customs. If there is a difference between the net weight on the customs declaration form and the actual weighing, it is necessary to apply to the customs for modifying the customs declaration data in time, so as to avoid the tax authority questioning the authenticity of the business during the tax refund review due to the inconsistency between the customs declaration data and the actual goods.

In addition, it is necessary to ensure that the packaging and identification of the goods are consistent with the description on the customs declaration form, so as to avoid the modification of customs declaration data due to unqualified on-site inspection, which will affect the tax refund declaration.

**status:** suggested
**Author:** Cindy Chen
**Date:** 2026-10-25

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