在全球贸易保护主义持续升温的背景下，反倾销、反补贴措施正从"个案应对"演变为"长期常态"。钢铁、化工、纺织、机电、纸制品等多类中国出口产品， 在欧美及部分新兴市场频繁遭遇高额关税壁垒。在此形势下，RCEP转口贸易正逐步成为出口企业重构国际通道的重要工具。 一、RCEP制度红利释放，转口贸易获得规则支撑 《区域全面经济伙伴关系协定》（RCEP）自生效以来，通过简化原产地规则、扩大区域累积范围、降低成员间关税壁垒，为区域内贸易模式带来结构性变 化。 按照RCEP原产地规则，只要产品在成员国范围内完成累计增值超过30%，即可被认定为RCEP原产产品并享受协定税率。这一规则显著降低了"原产地转 换"的制度门槛，使区域加工+再出口具备可操作性。 数据显示，2025年RCEP区域内中间品贸易占比已达68.3%，反映出以加工、转口、再分配为特征的区域供应链正在加速成型。 在实际操作中，货物在RCEP成员国之间中转，只要保持原产地属性并符合协定条件，即可重新签发原产地证明，使后续出口仍能享受关税减让。 二、东南亚成为转口核心节点，成本与政策双重优势凸显 在RCEP框架下，东南亚国家因其产业承接能力与关税结构优势，逐步发展为连 ...

Group 1 - The "tax refund" policy is reshaping the competitive landscape of China's manufacturing exports, with a specific example showing a photovoltaic component company saving 120 million yuan in cash flow, equivalent to 18% of its net profit in Q3 2024 [1] - The policy reveals three underlying games: the tax refund game in technology-intensive industries, compliance challenges for cross-border e-commerce, and the regional tax refund siphoning effect [1][2] - A battery company benefits from a 13% tax refund rate, but 73% of its input tax comes from imported separator materials, highlighting the complexities of the tax refund system [1] Group 2 - The Chengdu-Chongqing region's laptop cluster utilizes a "processing trade" model, increasing tax refunds by 42 yuan per laptop, but causing a loss of 3.7 billion USD in processing trade orders from East China in the first eight months of 2024 [2] - In the first half of 2024, the national export tax refund processed reached 1.54 trillion yuan, with a 79% year-on-year increase in recovered illegal tax refunds [2] - Future compliance benefits will concentrate on multinational manufacturing leaders with AEO certification and overseas warehouse companies using blockchain verification, while small exporters using manual methods may face a 17% risk of tax refund loss [2]