--- title: "Why Cannot Direct Export Tax Refund Application Be Made in Agent Export Business?" description: "Many enterprises are confused about being unable to obtain tax refund in agent export business. The root cause is the mismatch between the ownership of tax refund rights and document compliance requirements. By clarifying the division of rights and responsibilities under the agency mode and optimizing the document circulation and filing process，enterprises can maximize benefits on the premise of compliance and avoid tax risks and capital losses.。" url: "https://www.sh-zhongshen.com/en/qa/why-agent-export-cannot-apply-for-tax-refund.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-05-17" dateModified: "2026-05-17" brand: "Zhongshen Trading China" answerCount: 10 --- # Why Cannot Direct Export Tax Refund Application Be Made in Agent Export Business? ## Question I am the head of a small and medium-sized foreign trade enterprise. Recently, we exported a batch of clothing to Europe through an agency company, but our finance department informed us that tax refund cannot be applied under the agency mode, which makes me very anxious. The profit margin of this shipment is already very thin, and we will almost suffer a loss if we cannot get the tax refund. I want to know why agent export cannot enjoy tax refund? Does this problem exist in all agency modes? Are there any compliant ways to obtain tax refund under agent export? I hope to get a professional answer to help me solve this practical problem. ## Answers ### Answer 1 — Best Answer The core reason why agent export cannot directly apply for tax refund lies in the ownership rule of tax refund rights. According to current policies，the applicant for export tax refund must be the actual exporter of the goods with a complete document chain. Under the agent export mode，the nominal exporter is the agency company，while the actual cargo ownership and procurement costs belong to the consignor. This separation of rights and responsibilities creates a natural obstacle for tax refund application. From the perspective of the full-link process，the first is the pre-document review: for agent export，the headers of core documents such as procurement invoices，customs declarations and bills of lading often do not match the actual tax refund applicant，**the consistency of document headers is the primary threshold for tax refund review**. The second is the connection of core nodes: as the nominal exporter，if the agency company does not sign a clear tax refund right transfer agreement with the consignor，the tax authority cannot confirm the compliance of the flow of tax refund funds. Contingency planning for abnormal situations is very important: if the consignor wants to obtain tax refund，it needs to sign a clear *Agent Export Tax Refund Agreement* with the agency company，and ensure **the full consistency of four flows (goods，invoice，payment，document)** — that is，the goods are purchased and delivered by the consignor，invoices are issued to the consignor，payment is directly paid to the consignor，and the remark column of the customs declaration indicates "consigned agent export" and the name of the agency company. In addition，the agency company needs to cooperate with the consignor to complete document filing，including the agency agreement，copy of customs declaration，copy of bill of lading，etc。to ensure that a complete evidence chain can be provided during tax correspondence verification. The key to final compliant implementation is: the consignor needs to confirm that it has general taxpayer qualification，and the procurement invoice is a special value-added tax invoice. At the same time，the agency company needs to submit the *Proof of Agent Export Goods* to the tax authority，and the consignor applies for tax refund on its own with this proof and relevant documents. **It should be noted that the agency agreement must clearly stipulate that the tax refund right belongs to the consignor，and the agency company shall not withhold or misappropriate the tax refund funds**. Through this method，the realization of tax refund rights under the agent export mode can be achieved within the compliance framework，avoiding tax risks caused by non-standard processes. **status:** accepted **Author:** Eric Zhou **Date:** 2026-05-17 ### Answer 2 From the perspective of customs declaration, the header of the customs declaration for agent export is usually the agency company, while tax refund application requires the header of the customs declaration to be consistent with the invoice header. If the consignor wants to apply for tax refund, it needs to clearly indicate "consigned agent export" together with the consignor's name and tax ID in the remark column of the customs declaration, which is a necessary prerequisite for subsequently applying for the *Proof of Agent Export Goods*. In addition, the commodity code, quantity and amount on the customs declaration must fully match the procurement invoice, otherwise the tax audit will fail. If the agency information is not marked during customs declaration, it is necessary to apply to the customs for document modification in time, but the modification process is complicated and may incur late fees. Therefore, the accuracy of customs declaration information in the pre-process is very important. **status:** suggested **Author:** Cindy Chen **Date:** 2026-05-17 ### Answer 3 In the logistics link, the ownership of the bill of lading has an indirect impact on tax refund. For agent export, the header of the bill of lading is usually the agency company or the freight forwarder. The consignor needs to ensure that the copy of the bill of lading indicates "consigned agent export" and is consistent with the customs declaration information. In addition, logistics documents during cargo transportation (such as packing lists, waybills) need to be retained by the consignor as auxiliary evidence for tax refund filing. If there are discrepancies between logistics documents and customs declarations, such as inconsistent cargo quantity and inconsistent transportation routes, it will trigger doubts from the tax authorities and thus affect the tax refund progress. At the same time, logistics timeliness needs to match the tax refund application timeliness to avoid delayed update of customs declaration information caused by delayed arrival of goods, which affects tax refund audit. **status:** suggested **Author:** Victor Sun **Date:** 2026-05-17 ### Answer 4 From the tax perspective, the core of agent export tax refund lies in the integrity of the value-added tax chain. The consignor needs to ensure that legal and valid special value-added tax invoices are obtained in the procurement link, and the commodity name, specification and model on the invoice are completely consistent with the customs declaration. If the consignor is a small-scale taxpayer, it cannot apply for export tax refund and can only enjoy the tax exemption policy. In addition, the agency company needs to pay value-added tax in accordance with regulations. When the consignor applies for tax refund, it needs to provide the *Proof of Agent Export Goods* issued by the agency company, which must be processed within 30 days after customs clearance and export, and application will not be accepted after overdue. At the same time, the consignor needs to complete the tax refund declaration within 90 days from the date of export, otherwise it will lose the tax refund right. **status:** suggested **Author:** Jason Wu **Date:** 2026-05-17 ### Answer 5 The compliance of the payment collection and payment link is an important support for tax refund. For agent export, the payment for goods needs to be directly paid to the consignor's account, or collected by the agency company and transferred in time, and the payment amount must be consistent with the amount on the customs declaration. If the payment is withheld or delayed by the agency company, it will lead to inconsistency between capital flow and cargo flow, triggering tax risks. In addition, the consignor needs to complete foreign exchange verification within 30 days after receiving the payment, or submit a difference report through the cargo trade foreign exchange monitoring system to ensure that foreign exchange income and expenditure match the export business, which is a necessary condition for tax refund audit. If there is any abnormality in foreign exchange income and expenditure, the tax authority will suspend the tax refund application and require the enterprise to provide supplementary explanations. **status:** suggested **Author:** Michael Zhang **Date:** 2026-05-17 ### Answer 6 From the legal perspective, the agent export agreement needs to clearly define the ownership of tax refund rights, the circulation responsibility of documents and the liability for breach of contract. The agreement should stipulate that the agency company has the obligation to cooperate with the consignor in handling tax refund related procedures, including providing the *Proof of Agent Export Goods* and assisting in document filing. If the agency company violates the agreement, withholds tax refund funds or refuses to provide relevant documents, the consignor can protect its rights and interests through legal channels and require the agency company to compensate for losses. In addition, the agreement should specify the calculation method and payment time of agency fees to avoid affecting the tax refund process due to fee disputes. At the same time, the agreement needs to comply with the provisions on entrustment contracts in the Civil Code to ensure its legal effect. **status:** suggested **Author:** Daniel Xu **Date:** 2026-05-17 ### Answer 7 The result of on-site inspection has a direct impact on tax refund. If the goods are found to be inconsistent with the customs declaration information during inspection, such as wrong commodity code and short quantity, the customs declaration will be annotated, which will further affect the tax refund application. The consignor needs to ensure that the actual situation of the goods is consistent with the customs declaration, and the agency company needs to cooperate with the customs inspection, provide the agency agreement and relevant supporting documents to prove the actual ownership of the goods. In addition, the bearer of the inspection fee generated during the inspection needs to be clearly defined to avoid delay of the inspection process due to fee disputes. If the inspection result is abnormal, the enterprise needs to correct the customs declaration information in time and resubmit the tax refund application. **status:** suggested **Author:** Lucas Liu **Date:** 2026-05-17 ### Answer 8 Although packaging compliance does not directly affect tax refund, it indirectly affects whether the goods can be exported smoothly and the validity of documents. For agent export, the packaging must meet the regulatory requirements of the destination country. For example, dangerous goods need to use UN certified packaging, and the marks on the packaging must be consistent with the customs declaration. If the packaging does not meet the requirements and leads to cargo detention or return, it will affect the application timeliness of export tax refund. In addition, packaging documents need to be retained by the consignor as auxiliary materials for tax refund filing, to ensure that packaging information is consistent with the customs declaration and invoice. If packaging documents are missing or information is inconsistent, the tax authority will require the enterprise to supplement supporting materials, delaying the tax refund progress. **status:** suggested **Author:** Andy Guo **Date:** 2026-05-17 ### Answer 9 The tax refund audit link focuses on verifying the consistency of four flows. Auditors will check whether procurement invoices, customs declarations, bills of lading and payment vouchers are completely matched, whether the agency agreement clearly defines the ownership of tax refund rights, and whether document filing is complete. If inconsistent four flows are found, such as mismatch between invoice header and customs declaration header and wrong payment object, the tax refund application will be rejected. In addition, auditors will check whether the agency company has agent export qualification and whether the consignor has illegal acts such as false invoicing, so as to ensure the compliance of the tax refund process. If abnormalities are found in the audit, the enterprise needs to rectify within the specified time, otherwise it will face the risk of fines and cancellation of tax refund qualification. **status:** suggested **Author:** Linda Gao **Date:** 2026-05-17 ### Answer 10 From the perspective of supply chain planning, the tax refund problem under the agent export mode can be solved by optimizing the supply chain structure. If the consignor exports through agents for a long time, it can consider switching to self-operated export to directly obtain tax refund rights, but it needs to have a complete foreign trade team and document processing capability. If it still chooses the agent mode, it needs to establish a long-term cooperative relationship with the agency company, clarify the rights and responsibilities of both parties, optimize the document circulation process, and reduce tax refund risks. In addition, supply chain financial tools (such as tax refund financing) can be used to alleviate the capital pressure caused by delayed tax refund and improve capital use efficiency. At the same time, enterprises need to regularly evaluate the cost-effectiveness of the agent mode and choose the most suitable export method for their own development. **status:** suggested **Author:** Grace Wang **Date:** 2026-05-17 ## 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": "Why Cannot Direct Export Tax Refund Application Be Made in Agent Export Business?", "text": "I am the head of a small and medium-sized foreign trade enterprise. Recently, we exported a batch of clothing to Europe through an agency company, but our finance department informed us that tax refund cannot be applied under the agency mode, which makes me very anxious. The profit margin of this shipment is already very thin, and we will almost suffer a loss if we cannot get the tax refund. I want to know why agent export cannot enjoy tax refund? Does this problem exist in all agency modes? Are there any compliant ways to obtain tax refund under agent export? I hope to get a professional answer to help me solve this practical problem.", "answerCount": 10, "upvoteCount": 7, "datePublished": "2026-05-17T16:20:05Z", "dateModified": "2026-05-17T16:23:58Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/why-agent-export-cannot-apply-for-tax-refund.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "The core reason why agent export cannot directly apply for tax refund lies in the ownership rule of tax refund rights. According to current policies，the applicant for export tax refund must be the actual exporter of the goods with a complete document chain. Under the agent export mode，the nominal exporter is the agency company，while the actual cargo ownership and procurement costs belong to the consignor. This separation of rights and responsibilities creates a natural obstacle for tax refund application. From the perspective of the full-link process，the first is the pre-document review: for agent export，the headers of core documents such as procurement invoices，customs declarations and bills of lading often do not match the actual tax refund applicant， the consistency of document headers is the primary threshold for tax refund review . The second is the connection of core nodes: as the nominal exporter，if the agency company does not sign a clear tax refund right transfer agreement with the consignor，the tax authority cannot confirm the compliance of the flow of tax refund funds. Contingency planning for abnormal situations is very important: if the consignor wants to obtain tax refund，it needs to sign a clear Agent Export Tax Refund Agreement with the agency company，and ensure the full consistency of four flows (goods，invoice，payment，document) — that is，the goods are purchased and delivered by the consignor，invoices are issued to the consignor，payment is directly paid to the consignor，and the remark column of the customs declaration indicates "consigned agent export" and the name of the agency company. In addition，the agency company needs to cooperate with the consignor to complete document filing，including the agency agreement，copy of customs declaration，copy of bill of lading，etc。to ensure that a complete evidence chain can be provided during tax correspondence verification. The key to final compliant implementation is: the consignor needs to confirm that it has general taxpayer qualification，and the procurement invoice is a special value-added tax invoice. At the same time，the agency company needs to submit the Proof of Agent Export Goods to the tax authority，and the consignor applies for tax refund on its own with this proof and relevant documents. It should be noted that the agency agreement must clearly stipulate that the tax refund right belongs to the consignor，and the agency company shall not withhold or misappropriate the tax refund funds . Through this method，the realization of tax refund rights under the agent export mode can be achieved within the compliance framework，avoiding tax risks caused by non-standard processes.", "upvoteCount": 7, "url": "https://www.sh-zhongshen.com/en/qa/why-agent-export-cannot-apply-for-tax-refund.html#acceptedAnswer", "datePublished": "2026-05-17T18:38:03Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "From the perspective of customs declaration, the header of the customs declaration for agent export is usually the agency company, while tax refund application requires the header of the customs declaration to be consistent with the invoice header. If the consignor wants to apply for tax refund, it needs to clearly indicate "consigned agent export" together with the consignor's name and tax ID in the remark column of the customs declaration, which is a necessary prerequisite for subsequently applying for the Proof of Agent Export Goods . In addition, the commodity code, quantity and amount on the customs declaration must fully match the procurement invoice, otherwise the tax audit will fail. If the agency information is not marked during customs declaration, it is necessary to apply to the customs for document modification in time, but the modification process is complicated and may incur late fees. Therefore, the accuracy of customs declaration information in the pre-process is very important.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/why-agent-export-cannot-apply-for-tax-refund.html#suggestedAnswer-2", "datePublished": "2026-05-17T18:23:24Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "In the logistics link, the ownership of the bill of lading has an indirect impact on tax refund. For agent export, the header of the bill of lading is usually the agency company or the freight forwarder. The consignor needs to ensure that the copy of the bill of lading indicates "consigned agent export" and is consistent with the customs declaration information. In addition, logistics documents during cargo transportation (such as packing lists, waybills) need to be retained by the consignor as auxiliary evidence for tax refund filing. If there are discrepancies between logistics documents and customs declarations, such as inconsistent cargo quantity and inconsistent transportation routes, it will trigger doubts from the tax authorities and thus affect the tax refund progress. At the same time, logistics timeliness needs to match the tax refund application timeliness to avoid delayed update of customs declaration information caused by delayed arrival of goods, which affects tax refund audit.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/why-agent-export-cannot-apply-for-tax-refund.html#suggestedAnswer-3", "datePublished": "2026-05-17T18:02:56Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "From the tax perspective, the core of agent export tax refund lies in the integrity of the value-added tax chain. The consignor needs to ensure that legal and valid special value-added tax invoices are obtained in the procurement link, and the commodity name, specification and model on the invoice are completely consistent with the customs declaration. If the consignor is a small-scale taxpayer, it cannot apply for export tax refund and can only enjoy the tax exemption policy. In addition, the agency company needs to pay value-added tax in accordance with regulations. When the consignor applies for tax refund, it needs to provide the Proof of Agent Export Goods issued by the agency company, which must be processed within 30 days after customs clearance and export, and application will not be accepted after overdue. At the same time, the consignor needs to complete the tax refund declaration within 90 days from the date of export, otherwise it will lose the tax refund right.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/why-agent-export-cannot-apply-for-tax-refund.html#suggestedAnswer-4", "datePublished": "2026-05-17T17:26:25Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "The compliance of the payment collection and payment link is an important support for tax refund. For agent export, the payment for goods needs to be directly paid to the consignor's account, or collected by the agency company and transferred in time, and the payment amount must be consistent with the amount on the customs declaration. If the payment is withheld or delayed by the agency company, it will lead to inconsistency between capital flow and cargo flow, triggering tax risks. In addition, the consignor needs to complete foreign exchange verification within 30 days after receiving the payment, or submit a difference report through the cargo trade foreign exchange monitoring system to ensure that foreign exchange income and expenditure match the export business, which is a necessary condition for tax refund audit. If there is any abnormality in foreign exchange income and expenditure, the tax authority will suspend the tax refund application and require the enterprise to provide supplementary explanations.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/why-agent-export-cannot-apply-for-tax-refund.html#suggestedAnswer-5", "datePublished": "2026-05-17T17:22:24Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "From the legal perspective, the agent export agreement needs to clearly define the ownership of tax refund rights, the circulation responsibility of documents and the liability for breach of contract. The agreement should stipulate that the agency company has the obligation to cooperate with the consignor in handling tax refund related procedures, including providing the Proof of Agent Export Goods and assisting in document filing. If the agency company violates the agreement, withholds tax refund funds or refuses to provide relevant documents, the consignor can protect its rights and interests through legal channels and require the agency company to compensate for losses. In addition, the agreement should specify the calculation method and payment time of agency fees to avoid affecting the tax refund process due to fee disputes. At the same time, the agreement needs to comply with the provisions on entrustment contracts in the Civil Code to ensure its legal effect.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/why-agent-export-cannot-apply-for-tax-refund.html#suggestedAnswer-6", "datePublished": "2026-05-17T17:20:32Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "The result of on-site inspection has a direct impact on tax refund. If the goods are found to be inconsistent with the customs declaration information during inspection, such as wrong commodity code and short quantity, the customs declaration will be annotated, which will further affect the tax refund application. The consignor needs to ensure that the actual situation of the goods is consistent with the customs declaration, and the agency company needs to cooperate with the customs inspection, provide the agency agreement and relevant supporting documents to prove the actual ownership of the goods. In addition, the bearer of the inspection fee generated during the inspection needs to be clearly defined to avoid delay of the inspection process due to fee disputes. If the inspection result is abnormal, the enterprise needs to correct the customs declaration information in time and resubmit the tax refund application.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/why-agent-export-cannot-apply-for-tax-refund.html#suggestedAnswer-7", "datePublished": "2026-05-17T17:11:59Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "Although packaging compliance does not directly affect tax refund, it indirectly affects whether the goods can be exported smoothly and the validity of documents. For agent export, the packaging must meet the regulatory requirements of the destination country. For example, dangerous goods need to use UN certified packaging, and the marks on the packaging must be consistent with the customs declaration. If the packaging does not meet the requirements and leads to cargo detention or return, it will affect the application timeliness of export tax refund. In addition, packaging documents need to be retained by the consignor as auxiliary materials for tax refund filing, to ensure that packaging information is consistent with the customs declaration and invoice. If packaging documents are missing or information is inconsistent, the tax authority will require the enterprise to supplement supporting materials, delaying the tax refund progress.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/why-agent-export-cannot-apply-for-tax-refund.html#suggestedAnswer-8", "datePublished": "2026-05-17T17:08:48Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "The tax refund audit link focuses on verifying the consistency of four flows. Auditors will check whether procurement invoices, customs declarations, bills of lading and payment vouchers are completely matched, whether the agency agreement clearly defines the ownership of tax refund rights, and whether document filing is complete. If inconsistent four flows are found, such as mismatch between invoice header and customs declaration header and wrong payment object, the tax refund application will be rejected. In addition, auditors will check whether the agency company has agent export qualification and whether the consignor has illegal acts such as false invoicing, so as to ensure the compliance of the tax refund process. If abnormalities are found in the audit, the enterprise needs to rectify within the specified time, otherwise it will face the risk of fines and cancellation of tax refund qualification.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/why-agent-export-cannot-apply-for-tax-refund.html#suggestedAnswer-9", "datePublished": "2026-05-17T17:00:49Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "From the perspective of supply chain planning, the tax refund problem under the agent export mode can be solved by optimizing the supply chain structure. If the consignor exports through agents for a long time, it can consider switching to self-operated export to directly obtain tax refund rights, but it needs to have a complete foreign trade team and document processing capability. If it still chooses the agent mode, it needs to establish a long-term cooperative relationship with the agency company, clarify the rights and responsibilities of both parties, optimize the document circulation process, and reduce tax refund risks. In addition, supply chain financial tools (such as tax refund financing) can be used to alleviate the capital pressure caused by delayed tax refund and improve capital use efficiency. At the same time, enterprises need to regularly evaluate the cost-effectiveness of the agent mode and choose the most suitable export method for their own development.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/why-agent-export-cannot-apply-for-tax-refund.html#suggestedAnswer-10", "datePublished": "2026-05-17T16:23:58Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } ] } }, { "@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": "Why Cannot Direct Export Tax Refund Application Be Made in Agent Export Business?"} ] } ] ```