Hello @wuxianlong ,
MII works with 4-bit data at 25MHz clock.
RMII works with 2-bit data at 50MHz clock. PHY (like TJA1103) usually works in rev-RMII mode, where PHY generates REF_CLK for MAC (S32K3/EMAC_MII_RMII_TX_CLK). RMII does not use external signal RX_CLK as can be seen on lwip examples.
The trick is that the EMAC processing data on CORE_CLK or AIPS_PLAT_CLK (depends on part number), which has higher frequency. EMAC is Synopsis IP and there are no more other information than in S32K3 RM.
Best regards,
Pavel