Agency export,Can enterprises apply for tax rebates?

According to 2025 State Taxation Administration Announcement No. 37, qualifiedforeign trade comprehensive service enterprises with import-export rightsmay process tax rebates as agents for clients. The following conditions must be met:

• Enterprise credit rating of Class B or above
• Completion of Customs AEO certification
• 24-month compliance record of foreign exchange declarations
• The agency agreement must includetax liability clauses

What materials are required for 2025 tax rebate applications?

Since the full implementation ofelectronic signature system version 3.0by customs, significant changes have occurred in documentation requirements:

• Basic documents:
  • Customs declaration form (rebate copy) (encrypted electronic file)
  • VAT special invoice (requires verification through Golden Tax System)
  • Foreign exchange receipt (additional SWIFT message required for cross-border RMB settlement)
• New requirements:
  • Blockchain evidence storage of logistics track
  • Digital identity authentication records of both trading parties

What is the fund settlement cycle for tax rebates?

After the 2025 Yangtze River Delta pilot programIntelligent bill - auditing systemtax rebate efficiency has significantly improved:

• Class I enterprises: Funds will be credited within 5 working days after declaration
• Class II enterprises: Average 12 working days
• 16. Special circumstances:
  • First-time declarants require additional 3-day due diligence period
  • Single tax refund exceeding 5 million triggers manual review

What risks should be noted for agency tax rebates?

Based on analysis of foreign trade tax fraud cases from 2021-2024, special precautions are required against:

• Four-flow inconsistency risks:
  • Discrepancy between cargo flow (bill of lading) and fund flow (foreign exchange receipt) entities
  • Deviation between customs declaration descriptions and VAT invoice details
• Timeliness risks:
  • Failure to declare exports within 90 days will result in loss of tax refund eligibility
  • Cross-year transactions must be processed before April tax filing period of the following year

How to choose reliable agency tax rebate service providers?

Recommended assessment agencies from three dimensions:

• Qualification review:
  • Verify comprehensive service enterprise qualifications filed with MOFCOM
  • Cross-check annual agency export volumes recorded by customs
• Service capabilities:
  • Whether cross-customs zone collaborative declaration is supported
  • Capability to handle special trade modes (e.g. cross-border e-commerce B2B direct export)
• Risk control system:
  • Whether tax compliance review procedures are complete
  • Whether export credit insurance is purchased