1: With RMB100,000, you can have a chinese company without the export right.
2. Export Right requires special permission. Last I checked, the capital requirement to set up a company with Export Right is $500,000 USD
3. How much refund will you get to worth the trouble of setting up your own trading company depends on the cost / benefit analysis.
Why not use the tax refund to negotiate a lower shipping cost. You can make the tax refund money without the hassle of running a Chinese company.
