2026 Comprehensive Guide to Export Tax Exemption and Refund Declaration Procedures and Core Policy Interpretation

1.Core Key Points of 2026 Export Tax Exemption and Refund Policy

Since 2026,the state has carried out targeted optimization of the export tax exemption and refund policy,focusing on the two core directions of "accurate tax refund and efficient compliance",among which 3 key points directly affect the practical operations of foreign trade enterprises:

• DynamicSubdivisionAdjustmentofTaxRefundRates:Insteadofmakingunifiedadjustmentstotaxrefundratesbymajorindustrycategories,adjustmentsarenowrefinedbasedonproductattributes.Forstrategicemergingindustrygoodssuchasnewenergyvehicleparts,high-endmedicaldevices,andintelligentequipment,thetaxrefundrateremainsat13%(consistentwiththeoriginalapplicabletaxrate).Forsometraditionallabor-intensivegoods(suchascertainplasticproductsandfurniture),thetaxrefundrateisslightlyadjustedfrom11%to10%(mustmeetenvironmentalprotectionexportstandardsatthesametime).Thetaxrefundrateforagriculturalproductprocessinggoodsremainsunchangedat9%.ManagerSongfromaShanghaielectronicexportenterprisestatedthatthecompany’smainbusinessischippackagingequipment,whichfallsunderhigh-endequipment,andthe13%taxrefundratehasallowedthemtomaintainmorestableprofitmargins.
• DigitalUpgradingofDeclarationProcedures:ThenationalexporttaxrefunddeclarationsystemhasachievedfulldatainterconnectionwiththeGeneralAdministrationofCustoms’SingleWindowandtheStateAdministrationofForeignExchange’s(SAFE)TradeForeignExchangeMonitoringSystem.Enterprisesdonotneedtorepeatedlyuploadcustomsdeclarations,foreignexchangereceiptcertificatesandotherdatawhendeclaring,asthesystemwillautomaticallymatchandverifytheinformation.Thenumberofpapermaterialstobesubmittedhasbeenreducedfrom8itemsin2025to2items(onlytheoriginalexportcontractandprintedtraceabilitycodearerequired,andtheremainingelectronicdatashallberetainedforfuturereference).Thedeclarationcyclehasbeenreducedfrom8-12workingdaysin2025tonomorethan5workingdays.
• ShiftofComplianceVerificationFocus:Taxauthoritieshaveshiftedtheirverificationfocusfrom"authenticityofinvoices"to"authenticityoftheentirebusinesschain",andaddedanewrequirementfor"exportcommoditytraceabilitycodes".For12categoriesofhigh-riskgoodssuchaselectronic,chemicalandagriculturalproducts,enterprisesmustcompletetraceabilitycoderegistrationbeforecustomsdeclaration,andcustomsdeclarationsmustmarktraceabilitycodeinformation,otherwisetheywillfailthetaxrefundaudit.Atthesametime,cross-verificationofthe"three-in-onecompliance"(contract,invoice,logistics)hasbeenstrengthened.Ifthelogisticsinformationdoesnotmatchthecustomsdeclaration,thedeclarationwillbedirectlyrejected.

2.Opportunities and Challenges of Policy Adjustments for Shanghai Foreign Trade Enterprises

The 2026 policy adjustments have differentiated impacts on different types of Shanghai foreign trade enterprises,with both opportunities and challenges:

Opportunities:

• Fastercapitalturnoverforemergingindustryenterprises:Enterprisesinhigh-endequipment,newenergyandotherindustrieshavestabletaxrefundrates,andthedeclarationcyclehasbeenshortenedtowithin5workingdays.Someenterprisesreportthattheircapitalrecoverytimehasbeenreducedbynearlyhalf,alleviatingcashflowpressure.GeneralManagerYinfromanewenergyvehiclepartsexportenterprisestatedthatinthefirstquarterof2026,theirtaxrefundarrivaltimewasshortenedfromtheoriginal10daysto4days,whichjustcaughtupwiththerawmaterialprocurementdeadline.
• Reduceddeclarationcostsforsmall,mediumandmicroenterprises(SMEs):Thedigitalupgradinghasreducedtheprintingandmailingcostsofpapermaterials,andtheautomaticdatamatchingofthesystemhasreducedmanualentryerrorrates.Ms.Yefromaclothingforeigntradecompanysaidthatsheusedtospend3dayssortingouttaxrefundmaterialseverymonth,butnowsheonlyneeds1daytocompletethesystemdeclaration.

Challenges:

• Traditionalenterprisesneedtoadapttotaxrefundrateadjustments:Thetaxrefundratesofsometraditionallabor-intensivegoodshavebeenslightlyadjusted.Ifenterprisesfailtoadjusttheirproductstructureoroptimizecostsinatimelymanner,theirprofitsmaydecline.ManagerShengfromaShanghaiplasticproductexportenterpriserevealedthatthetaxrefundratefortheirmainbusinessofordinaryplastictablewarehasbeenreducedfrom11%to10%.Forevery1millionyuanworthofgoodsexported,thetaxrefundisreducedby10,000yuan,whichaffectsannualprofitsbymorethan200,000yuan.
• Increasedcompliancerisksduetotraceabilitycoderequirements:12categoriesofhigh-riskgoodsrequirepre-registrationoftraceabilitycodes.Someenterprises,duetolackofunderstandingofthepolicy,failedtomarkthetraceabilitycodewhendeclaringcustoms,resultingintheirtaxrefunddeclarationbeingrejected.Mr.Qinfromachemicalproductexportenterprisesaidthatwhentheydeclaredforthefirsttime,duetoincorrecttraceabilitycodeinformation,theirtaxrefundwasdelayedby15days,andtheywerealsorequiredbythetaxauthoritiestosupplementmaterials,whichdelayedtheircapitalturnover.

3.Zhongshen’s On-site Service Plan

In response to the 2026 export tax exemption and refund policy adjustments,Zhongshen,with more than 20 years of foreign trade agency experience,provides precise on-site services for Shanghai enterprises to help them seize opportunities and address challenges:

• PolicyResearchandPlanCustomization:Zhongshen’spolicyresearchteamupdatestheindustrytaxrefundratelisteverymonth,andpushespolicychangealertstocooperativeenterprisesonemonthinadvance.Fordifferenttypesofgoods,customtaxrefundplansareprovidedforenterprises-forexample,optimizingdeclarationpathsfornewenergyenterprises,andanalyzingcostcontrolstrategiesfortraditionalenterprisesaftertaxrefundrateadjustments.AftercooperatingwithZhongshen,ahigh-endmedicaldeviceexportenterpriseshorteneditstaxrefundarrivaltimeto3workingdaysinthefirstquarterof2026.
• Full-processDigitalDeclarationAgency:Zhongshenassistsenterprisesinupgradingandconfiguringtheexporttaxrefunddeclarationsystem,connectingwithcustomsandforeignexchangedatainterfacestoachieveautomaticdataimport.Atthesametime,specialpersonnelarearrangedtoreviewdeclarationmaterialstoensurethatinformationsuchastraceabilitycodesandcustomsdeclarationsisaccurate.Since2026,thedeclarationrejectionrateofcooperativeenterpriseshasdroppedfromtheindustryaverageof12%tolessthan3%.
• Pre-emptiveComplianceRiskVerification:Beforeenterprisesdeclarecustoms,Zhongshenconductsadvanceverificationof"three-in-onecompliance"informationandtraceabilitycoderegistration,andconductssecondaryverificationforhigh-riskgoods.Forcomplianceissuesthatmayarisefrompolicyadjustments,one-on-onerectificationsuggestionsareprovided.Aplasticproductexportenterprise,undertheadviceofZhongshen,upgradedsomelow-profitplastictablewaretoenvironmentallyfriendlyproducts,andthetaxrefundrateremainedat11%,avoidingprofitlosses.
• TaxRefundAdvancePaymentService:Foreligiblesmall,mediumandmicroenterprises,Zhongshenprovidestaxrefundadvancepaymentservices,advancingtaxrefundfundswithin3workingdaysafterthetaxauthoritiesapprovethedeclaration,helpingenterprisesquicklyrecovercapital.Aclothingforeigntradecompanyusedthisservicetoreceive800,000yuanintaxrefundfundsbeforethe2026SpringFestival,solvingtheproblemofemployeesalarypayments.

4.Practical Operation Suggestions for 2026 Export Tax Exemption and Refund Declaration

In response to the 2026 policy adjustments,Shanghai foreign trade enterprises need to focus on the following practical operation points:

Core Suggestion: Complete Export Commodity Traceability Code Registration by June 30,2026 - The tax authorities have clearly stated that starting from July 1,2026,export tax exemption and refund declarations for high-risk goods that have not completed traceability code registration will not be accepted.Enterprises need to sort out their export commodity list in advance,confirm whether they fall under the 12 categories of high-risk goods (can be queried on Zhongshen’s official website),and complete traceability code registration at the Electronic Port to avoid delaying tax refunds.