Export tax rebate is an internationally prevalent taxation system. It refers to the refund or exemption of Value-Added Tax (VAT) and Consumption Tax already paid on goods during domestic production and circulation processes upon their customs declaration for export. This allows exported goods to enter the international market at tax-exclusive prices, thereby enhancing their competitiveness. The system also helps avoid international double taxation and promotes the development of foreign trade. In recent years, the state has continuously optimized export tax rebate services, with the application process being significantly streamlined and efficiency markedly improved. Concurrently, measures such as paperless customs clearance, foreign exchange management reforms, and facilitation of cross-border RMB settlement have been synergistically advanced, creating a more efficient and convenient business environment for export enterprises and effectively driving the growth of foreign trade.

While "promoting development," China also adheres to "strict regulation" in the foreign trade sector. While enjoying policy and service conveniences, enterprises are facing a compliance environment characterized by more precise supervision, stricter law enforcement, and closer inter-departmental collaboration. At the policy level, the release of multiple regulations, such as the *Provisions on the Reporting of Internet-Related Tax Information* and the *Announcement on Optimizing Matters Related to Enterprise Income Tax Prepayment Declarations*, has had a profound impact on the foreign trade industry, especially cross-border e-commerce. Furthermore, the formal implementation of the *Value-Added Tax Law* and its implementing regulations at the beginning of 2026 also introduces new compliance management requirements for foreign trade enterprises. On the regulatory front, efforts by multiple departments to jointly combat tax fraud crimes have been intensified. Authorities including the State Taxation Administration, the Supreme People's Court, and the Supreme People's Procuratorate have repeatedly identified typical fraudulent practices such as "fake purchase orders with matching invoices," "under-valued goods declared as high-value," and "circular export" as key targets for crackdowns. Simultaneously, the technical means and collaborative mechanisms for tax supervision are being continuously upgraded. Tax authorities have achieved more precise monitoring and analysis of tax-related information through big data; the mechanism for transferring leads between departments such as Customs and Foreign Exchange Management has become increasingly seamless, leading to a significant rise in the number of tax audit cases initiated. Therefore, proactively establishing and improving a tax compliance system has become an essential requirement for the stable operation and sustainable development of foreign trade enterprises.

Based on continuous observation of the industry and extensive experience representing clients in tax-related cases, the HuaShui team has compiled this *Compliance Report on Export Tax Rebates in the Foreign Trade Industry (2026). This report aims to systematically categorize the types, high-risk areas, and causes of tax-related risks in foreign trade. By incorporating typical cases, it proposes actionable compliance recommendations and risk response strategies. The goal is to assist foreign trade enterprises in preventing tax risks and achieving healthy, sustainable development.

Contents

I. Developments in the Foreign Trade Industry and Tax Regulatory Dynamics in 2025

II. Key Tax Risks and Areas in Export Tax Rebates for the Foreign Trade Industry in 2025

III. Key Points of Administrative Relief for Export Tax Rebates in the Foreign Trade Industry

IV. Observation and Analysis of Criminal Cases Involving Fraudulent Export Tax Rebates in the Foreign Trade Industry (2025)

V. Criminal Defense Strategies for Fraudulent Export Tax Rebates in the Foreign Trade Industry

VI. Tax Compliance Recommendations for the Foreign Trade Industry in 2026