{"id":14252,"date":"2026-08-10T16:49:41","date_gmt":"2026-08-10T08:49:41","guid":{"rendered":"https:\/\/www.qicaiying.cn\/?p=14252"},"modified":"2026-08-10T16:49:46","modified_gmt":"2026-08-10T08:49:46","slug":"%e5%87%ba%e5%8f%a3%e9%80%80%e7%a8%8e%e5%a4%a7%e5%8f%98%e5%a4%a9%ef%bc%81271%e9%a1%b9%e5%8f%96%e6%b6%88%e9%80%80%e7%a8%8e%e3%80%8136%e4%b8%aa%e6%9c%88%e8%b6%85%e6%9c%9f%e7%9b%b4%e6%8e%a5%e5%be%81","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/14252","title":{"rendered":"Major Changes to Export Tax Rebates! Tax Rebates for 271 Items Canceled; Direct Taxation Applied for Delays Exceeding 36 Months"},"content":{"rendered":"

Export tax rebates are one of the most direct sources of profit for foreign trade companies. When selling a piece of equipment, a one-percentage-point difference in the tax rebate rate can mean a difference of tens of thousands or even hundreds of thousands.<\/a>. The 2026 tax refund policy is undergoing a systematic overhaul; if you don\u2019t understand it, you\u2019ll either end up with less money or run into trouble and face an audit.<\/a>The<\/p>\n\n\n\n

On August 6, the Hunan Provincial Tax Bureau of the State Taxation Administration clarified during a briefing that the framework for the export tax rebate system for 2026 has been systematically restructured.<\/a>. To sum it up in one sentence:If you didn\u2019t take it seriously in the past, the worst that could happen was \u201ca smaller tax refund\u201d; if you don\u2019t take it seriously now, it could go from \u201cno tax refund\u201d to \u201chaving to pay taxes.\u201d<\/strong><\/a>The<\/p>\n\n\n\n

Business owners and finance professionals in the foreign trade and wholesale sectors must make sure they understand this calculation.<\/p>\n\n\n\n

I. Six Key Changes to Export Tax Rebates in 2026<\/strong><\/h2>\n\n\n\n

Change 1: Tax rebates for 271 products have been eliminated or reduced<\/strong><\/p>\n\n\n\n

Announcement No. 2 of 2026 issued by the Ministry of Finance and the State Taxation Administration specifies that, effective April 1, 2026, export tax rebates for 249 products will be eliminated, and the export tax rebate rates for 22 products, including batteries, will be gradually reduced to zero.<\/a>The<\/p>\n\n\n\n

Specifically: Export tax rebates for products such as photovoltaic equipment will be eliminated outright; for battery products, the rebate rate will be reduced from 9% to 6% from April 1 to December 31, 2026, and eliminated effective January 1, 2027. Additionally, the measures cover chemical raw materials and organic compounds (approximately 90 items), plastics and polymer materials (approximately 7 items), stone and slate products (approximately 13 items), building materials and thermal insulation products (approximately 30 items), ceramics (approximately 36 items), and glass and glass products (approximately 50 items). Relevant companies need to adjust their export product categories and pricing in advance.<\/a>The<\/p>\n\n\n\n

Change 2: The scope of reporting has been expanded from \u201cexported goods and services\u201d to \u201cexport transactions.\u201d<\/strong><\/p>\n\n\n\n

Cross-border sales services and intangible assets have also been included<\/a>. Export services provided by foreign trade enterprises may be eligible for tax exemption, credit, and refund\u2014Tax rebates are also available for technical services provided overseas\u2014this represents a new source of profit.<\/strong><\/a>The<\/p>\n\n\n\n

Change 3: A 36-month strict deadline; any delay will be treated as domestic sales for tax purposes<\/strong><\/p>\n\n\n\n

This is the most critical red line to watch out for in this new policy. According to Announcement No. 11 of 2026 issued by the Ministry of Finance and the State Taxation Administration, for new export transactions effective January 1, 2026, the filing deadline for tax refunds and tax exemptions has been changed to 36 months. Specifically, if a tax refund or exemption is not claimed within 36 months from the date of customs clearance for export, Value-Added Tax (VAT) and Consumption Tax must be paid on the day following the expiration of the 36-month period, in accordance with the provisions governing deemed domestic sales.<\/p>\n\n\n\n

It is important to note that 36 months is the deadline for corrective action, not a grace period. The standard filing deadline remains April 30 of the year following the export; for late corrective action, additional documentation regarding foreign exchange receipts must be provided.<\/a>. Export transactions conducted on or before December 31, 2025, will continue to be governed by the original policy, and the 36-month provision will not apply.<\/p>\n\n\n\n

Change 4: Document Filing Has Been Significantly Simplified, but the Retention Period Has Been Extended<\/strong><\/p>\n\n\n\n

Announcement No. 11 repealed old documents such as Cai Shui [2012] No. 39,Five filing forms have been consolidated into one.<\/strong>, All 9 types of certificates have been digitized, and filing efficiency has improved by approximately 55%<\/a>. However, the record-keeping requirements have become stricter\u2014purchase and sales contracts, shipping documents, customs declaration documents,Retain for 15 days after filing; the retention period is up to 10 years.<\/strong>...which effectively extends the compliance responsibility to cover an entire cycle, with audits capable of tracing back at any time<\/a>The<\/p>\n\n\n\n

Change 5: Lower Entry Thresholds for Precious Metals and Natural Diamonds<\/strong><\/p>\n\n\n\n

The proportion of costs attributable to precious metals and natural diamonds in raw materials decreased from 80% to 50% or more.<\/a>. Since most precious metals are classified as non-refundable items in the tax refund rate database, the inventory structure needs to be recalculated.<\/a>The<\/p>\n\n\n\n

Change 6: Risk control reviews have become significantly stricter<\/strong><\/p>\n\n\n\n

The General Administration of Customs and the State Taxation Administration have established real-time data sharing, and efforts to crack down on \u201cfake exports for real tax refunds\u201d have been stepped up.<\/a>. Exporting certain categories of goods through specific ports may trigger an automated verification.<\/a>; If an upstream supplier is placed on the risk list, your tax refund may also be suspended<\/a>The<\/p>\n\n\n\n

II. For a single export transaction, the outcome may be a tax refund, tax exemption, or taxation.<\/strong><\/h2>\n\n\n\n

The tax authorities' position is very clear:Compliance is the \u201clifeline\u201d that allows companies to reap the benefits of government policies.\u201d<\/strong><\/a>The<\/p>\n\n\n\n