Illegal. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Further Facilitating Export Tax Refund and Promoting the Stable Development of Foreign Trade, it is known that export income is transferred back to China or deposited abroad according to regulations, and those deposited abroad must register with the foreign exchange bureau. It is illegal to refuse to collect export foreign exchange without justifiable reasons, and it can be punished as evasion. Export means that an enterprise exports the finished products produced in its own country to other countries or regions to collect foreign exchange, which can be called export.