{"id":638,"date":"2026-01-14T13:27:43","date_gmt":"2026-01-14T13:27:43","guid":{"rendered":"https:\/\/beibei.tydazhanggui.site\/?p=638"},"modified":"2026-02-12T09:21:01","modified_gmt":"2026-02-12T09:21:01","slug":"%e6%b5%b7%e5%85%b3%e7%a8%8e%e5%8a%a1%e6%95%b0%e6%8d%ae%e6%89%93%e9%80%9a%ef%bc%81%e4%b9%b0%e5%8d%95%e5%87%ba%e5%8f%a3%e5%bd%bb%e5%ba%95%e7%bb%88%e7%bb%93%ef%bc%81","status":"publish","type":"post","link":"https:\/\/cohosc.com\/en\/%e6%b5%b7%e5%85%b3%e7%a8%8e%e5%8a%a1%e6%95%b0%e6%8d%ae%e6%89%93%e9%80%9a%ef%bc%81%e4%b9%b0%e5%8d%95%e5%87%ba%e5%8f%a3%e5%bd%bb%e5%ba%95%e7%bb%88%e7%bb%93%ef%bc%81\/","title":{"rendered":"Customs and tax data integration! The era of \u201cpaying for exports\u201d is over!"},"content":{"rendered":"
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The General Administration of Customs and the State Taxation Administration jointly issued Announcement No. 256 of 2025, clarifying that starting January 1, 2026, the \u201cCertificate of Tax Payment\/Non-Refund for Export Goods\u201d will undergo electronic data network verification.<\/p>

This represents not merely a system integration but a fundamental shift in regulatory approaches\u2014the information barriers between tax authorities and customs have been completely dismantled, delivering a precise blow to the \u201cbuy-and-export\u201d model that has long relied on information asymmetry.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\u201cTo clear customs, first check the tax invoice\u201d\u2014this is the core operational logic of the new regulations!<\/strong><\/h6>

In the past, tax and customs systems operated independently, allowing enterprises to circumvent oversight through \u201cbuying export declarations\u201d\u2014where the actual cargo owner did not file customs declarations and the declarant had no genuine exports.<\/p>

Diese Reform ist die erste ihrer Art:<\/p>

\u2776 After the tax authority issues the \u201cCertificate,\u201d the electronic data is synchronized to customs in real time.<\/p>

\u2777 Customs automatically retrieves and compares this data during the declaration process;<\/p>

\u2778 Without a valid certificate, customs clearance cannot be completed.<\/p>

In simple terms, the previous approach was \u201cclearance first, verification later,\u201d which may have encouraged companies to take chances. Now it's \u201cverification first, clearance later.\u201d If data doesn't match up logically, goods are immediately held up at the port. This marks an unprecedented elevation of tax compliance in the export process.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Why is the \u201cbuy-and-export\u201d approach no longer viable?<\/strong><\/h6>

The essence of \u201cbuying the bill for export\u201d lies in exploiting the disconnect between tax and customs information. By separating the cargo owner from the customs declaration entity, it circumvents oversight, making it difficult to trace and prone to abuse.<\/p>

Tax data and customs declaration data now synchronize in real time, forming a closed-loop system:<\/p>

\u2776 Each Certificate corresponds to only one customs declaration form, ensuring full traceability throughout the process;<\/p>

\u2777 Once data is used, it shall not be invalidated or reissued.<\/p>

\u2778 The \u201cbill-paying\u201d chain will be laid bare, and relevant enterprises will face rigorous scrutiny and heavy penalties.<\/p>

This marks the official end of the \u201cbuy-and-export\u201d model, with compliance now being the only viable path forward.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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How can foreign trade enterprises save themselves?<\/strong><\/h6>

\u2611 Enterprises must complete self-inspections in advance, verify the matching status between the \u201cCertificate of Tax Paid\/Unrefunded for Export Goods\u201d and customs declarations, and ensure document consistency and compliance with declaration standards.<\/p>

\u2611 Establish compliant export customs declaration and tax refund procedures as soon as possible to avoid non-compliance risks.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

The information barriers between tax and customs authorities have been completely dismantled, delivering a precise blow to the \u201cbuy-and-export\u201d model that has long relied on information asymmetry.<\/p>","protected":false},"author":1,"featured_media":641,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-638","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-30"],"_links":{"self":[{"href":"https:\/\/cohosc.com\/en\/wp-json\/wp\/v2\/posts\/638","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cohosc.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cohosc.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cohosc.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cohosc.com\/en\/wp-json\/wp\/v2\/comments?post=638"}],"version-history":[{"count":4,"href":"https:\/\/cohosc.com\/en\/wp-json\/wp\/v2\/posts\/638\/revisions"}],"predecessor-version":[{"id":646,"href":"https:\/\/cohosc.com\/en\/wp-json\/wp\/v2\/posts\/638\/revisions\/646"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cohosc.com\/en\/wp-json\/wp\/v2\/media\/641"}],"wp:attachment":[{"href":"https:\/\/cohosc.com\/en\/wp-json\/wp\/v2\/media?parent=638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cohosc.com\/en\/wp-json\/wp\/v2\/categories?post=638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cohosc.com\/en\/wp-json\/wp\/v2\/tags?post=638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}