Shenyang Customs data shows that the total import and export value of Liaoning Province’s goods trade in 2025 is 748.56 billion yuan.
Among them, exports reached a record high of 407.73 billion yuan, an increase of 8%, and the growth rate was 1.9 percentage points higher than the national level.
Liaoning’s taxation department focuses on the needs of foreign trade export enterprises, optimizes cross-border tax service measures, guides enterprises to improve tax compliance levels, and escorts enterprises to sail away.
In the context of the accelerated implementation of new cross-border e-commerce formats, the Liaoning tax department has developed guidance programs for foreign trade companies to address issues such as the tax refund cycle, policy application, and bill connection that foreign trade companies face when going overseas, to help companies solve policy blind spots and operational problems in cross-border operations, help companies adapt to overseas “climates” more quickly, and smoothly expand cross-border business.
As an industry leader, Fengcheng Pacific Shenlong Supercharger Co., Ltd. exports more than 80% of its products overseas, and was awarded the individual champion of Liaoning Province’s manufacturing industry.
In June 2025, the company’s first batch of 200 sets of supercharger repair kits were declared through the “9810 cross-border e-commerce export overseas warehouse” model and sent to Poland, becoming the “first order” of cross-border e-commerce companies in Dandong City.
In order to help enterprises better embrace the new cross-border e-commerce format, the Fengcheng City Taxation Bureau of the State Administration of Taxation has established a coaching team to help enterprises understand the declaration requirements for overseas warehouse exports and break down the key points of the policy one by one around the “tax refund upon departure” policy.
From how to fill in the “overseas warehouse pre-refund” logo of the Electronic Taxation Bureau to the precautions for retaining filing documents, tax backbones demonstrated relevant operating procedures for enterprises.
In addition, the Fengcheng City Taxation Bureau relies on the “Tax Road Tong” service brand to build a full-cycle cross-border tax guidance program.
Promote the exclusive mechanism of “one household, one policy”, assign special liaison officers to key enterprises, and accurately interpret policies such as export tax rebates and super deductions for R&D expenses through the model of “door-to-door counseling + remote consultation + special discussions” to achieve fast and direct tax refunds.
Also leveraging cross-border e-commerce, Huludao Aesop E-Commerce Co., Ltd., Huludao’s leading swimwear export company, has generated a total of more than 20 million U.S. dollars in foreign exchange income.
“Accurate tax guidance has made our compliance management road smoother. Now tax refunds are faster, funds are more flexible, and the brand’s overseas expansion is smoother and more efficient,” said Wang Xinquan, the person in charge of the company.
In response to problems such as vague policy application and poor connection between digital invoice issuance and declaration in enterprises’ export tax rebate declarations, the Huludao Municipal Taxation Bureau of the State Administration of Taxation helped enterprises establish a set of compliance processes: dismantling policy application scenarios one by one and clarifying the declaration standards for different categories of export commodities; standardizing the entire digital invoice issuance process and optimizing the declaration docking process; opening a quick response channel and adjusting invoice amounts as needed; sorting out common mistakes in reporting and explaining data reporting standards to help enterprises on the road to stable compliance operations.
In view of the problems that may arise in enterprises handling export business for the first time, such as unfamiliarity with the operation of the electronic tax bureau and incomplete understanding of documents, the Liaoning tax department has sorted out common procedures and common risk points to help eliminate blockages and escort enterprises on the road to compliance operations.
“It was the first time I received a foreign trade order, and I had no idea how to issue cross-border invoices or declare tax refunds. I was afraid of stepping on the tax-related red line.” Wang Jian, general manager of Jinzhou Bijiashan Food Co., Ltd., recalled the difficulties of expanding overseas markets in his early years and still felt deeply about it.
After the tax department of the Jinzhou Economic and Technological Development Zone of the State Administration of Taxation learned about it, they quickly set up a special service team to conduct on-site consultations. They closely followed the characteristics of the company’s cross-border operations, sorted out the tax-related links in the entire process of import and export customs declaration, foreign exchange settlement, and invoice issuance, and accurately investigated potential risk points such as international transportation fee withholding and payment, export tax rebate declaration, and application of tax treaties. They also customized compliance guidance programs to help companies successfully avoid many potential tax-related risks.
In Huludao, machines roared in the production workshop of Linjie Deck Machinery (Huludao) Co., Ltd., and workers were busy assembling a batch of marine equipment that was about to be shipped to Singapore.
The company exported a cutting machine for the first time this month. The cutting machine did not belong to the same category as the ship machinery products exported in the past, and the system automatically triggered a risk warning.
After learning about the company’s situation, the Huludao City Lianshan District Taxation Bureau of the State Administration of Taxation on the one hand checked the customs declaration forms, input invoices and contract information for this batch of exports; on the other hand, it visited the company on the spot to check the production process, raw material procurement and inventory status of the new products.
After verification, the district tax bureau confirmed that the export business was true and compliant and was a normal business expansion, and then quickly helped the company eliminate doubts and resume the tax refund process.
In Anshan, Liaoning Chengchuang Machinery Equipment Co., Ltd. exported a batch of mining machinery and equipment, which was the company’s first foreign trade order since its establishment.
After understanding the situation, the tax department quickly dissected and explained the problems that were likely to arise in the first declaration, such as deviations in commodity coding, mismatched document information, unclear correspondence of exchange receipts, etc., and recorded an operation demonstration video for the tax handlers of export enterprises to review and compare operations at any time, allowing enterprises to more intuitively grasp the key points of declaration.
The Liaoning tax department reminds enterprises to strengthen their awareness of tax-related risk prevention by sorting out the common mistakes of foreign trade enterprises and conducting detailed analysis based on typical cases, ensuring that policies are accurately and efficiently implemented in enterprises, accelerating capital turnover, and helping to continuously improve competitiveness.
Fuxin Kestum Hydraulic Machinery Co., Ltd. is a “little giant” enterprise in the domestic hydraulic field. Its precision hydraulic valves and other products are mainly sold to Germany, Russia and other countries.
“Every one of more than a dozen export businesses must be checked one by one. Whether the product code is accurate, whether the export date matches the invoice date, and how to correspond to the foreign exchange collection information. Once the reporting is wrong, the declaration may fail.” Huang Xiaoyun, the corporate accounting supervisor, is very distressed.
In response to the situation reported by the enterprise, Fuxin tax staff inquired the company’s export tax refund declaration data in the past two years, retrospectively analyzed the declaration records that had triggered doubts and were returned by the system, and formed a “High-frequency Risk Reminder List for Export Tax Refund Declarations” and pushed it to the enterprise.
The list is marked with operational points and precautions item by item, such as the commodity coding classification rules applicable to different types of hydraulic valves, the handling of overdue intervals between the export date and the invoice date, the matching method of multiple foreign exchange receipts corresponding to the same export business, etc., for corporate financial personnel to check and self-check before declaring.
“In the past, we had to figure it out by ourselves and make up for mistakes wherever we went. Now we know in advance where mistakes are likely to go, and we are more confident when we declare.” Huang Xiaoyun said.
In Tieling, in the modern factory of Xinzhen Jewelry Co., Ltd., TPU materials are transformed into colorful and exquisite hair accessories under the carving of precision equipment, and are sent to overseas customers such as Russia, Italy, and Germany.
In order to protect the development of enterprises, the Xifeng County Taxation Bureau of the State Administration of Taxation has established a coaching team to conduct a comprehensive review of the company’s operating conditions and provide face-to-face explanations on export tax rebate policies, tax-related handling of cross-border foreign exchange receipts and payments, and other matters that companies are concerned about.
At the same time, on-site answers to practical difficulties such as input accounting, declaration timeliness, and doubt handling caused by the increase in the company’s export business help companies standardize separate accounting for domestic sales and export business, accurately divide input tax, familiarize themselves with the taxation operation process, and further improve the level of financial management and taxation standardization.
For new export enterprises, cross-border e-commerce and other new business formats, as well as common problems in enterprise declaration, the Liaoning tax department has deepened and expanded the “policy search” mechanism, formulated the “High-frequency Risk Reminder List for Export Tax Refund Declaration”, etc., to guide enterprises to master tax refund practices, improve the management of filing documents, solve common problems in declaration, and guide enterprises to operate in compliance with regulations and pay taxes in accordance with the law.
