AgentlyExport tax refundWhat are the essential requirements?

According to the latest <Export goodsThe tax refund must follow the following process:Agency export,Tax refund requires meeting the following conditions:

• Dual Compliance Certification
  • The production enterprise must possess the qualification of a general VAT taxpayer.
  • The agency company must hold the "Registration Form of Foreign Trade Operator" filed with the Ministry of Commerce.
• Document Integrity
  • The customs declaration form must clearly indicate the wording "export on behalf."
  • It is mandatory to obtain a special VAT invoice certified by the tax authorities.

AgentlyExport tax refundWhat are the key steps in the declaration process?

After the full implementation of electronic tax bureau filing in 2025, the main process will be simplified as follows:

• Phase 1: Data Preparation
  • Obtain the customs verification stampExport customs clearanceOrder
  • The proof of foreign exchange receipt must correspond to the amount declared on the customs declaration (within 180 days).
• Phase II: System Declaration
  • Submit data through the "Export Tax Refund Management" module of the electronic tax bureau.
  • Please upload scanned copies of the agency agreement, VAT invoice, etc.

Will an agency's unqualified credentials lead to a tax refund failure?

Tax inspection data for 2025 shows that 37% of tax refund failures were caused by agency qualification issues. Special attention is required:

• Three Key Elements of Qualification Verification
  • Check the export tax rebate (exemption) filing status of the agency company.
  • Please confirm whether the customs management category is Class B or above.
  • Verify whether included in the tax violation "blacklist".

How long does the agency export tax refund cycle usually take?

After the implementation of the 2025 tax refund acceleration policy, the average processing time across regions will be:

• Category I enterprise: To be completed within 5 working days.
• Category II enterprise: To be completed within 10 working days.
• First-time reporting enterprise: An additional 15 days for on-site verification is required.

How to Prevent Risks in Export Tax Rebate Through Agents?

According to the 2025 General Administration of Customs risk alert, the following measures are recommended:

• Four-layer risk prevention mechanism
  • Sign a written agency agreement to clarify rights and responsibilities.
  • Establish a document retention system for export goods (retention period: 5 years).
  • Regularly verify customs declaration data against payment receipt records.
  • Purchase export credit insurance to mitigate payment risks.

How to handle tax refunds for cross-regional agency exports?

New regulations for cross-regional tax refunds in 2025 require:

• Inter-provincial agencyThe export tax refund (exemption) filing changes must be processed in advance.
• Intercity within the provinceIt can be directly declared through the electronic tax bureau.
• Additional documents required: cargo transport certificate and warehousing proof.

Does the foreign exchange settlement method affect the progress of tax refund?

According to the new regulations of the State Administration of Foreign Exchange in 2025:

• Settlement methods affecting tax refunds
  • Cross-border RMB settlement: Priority handling of tax refunds
  • Letter of Credit Settlement: Requires the bank to issue a payment commitment letter.
  • DP/DA settlement: Complete bank presentation records must be submitted.

What situations will lead to the inability to handle tax rebates for agency exports?

Case studies from 2025 indicate that the primary risk factors include:

• List of Export Goods Subject to Anti-dumping Investigations
• The declared elements on the customs declaration form do not match the value-added tax invoice.
• The difference between the received amount and the declared amount exceeds ±5%.

What are the common declaration errors in agency export tax rebates?

According to statistics from the tax department in 2025, common errors include:

• Incorrect classification of commodity codes (especially the 6th to 8th digits of the HS CODE).
• The exchange rate conversion was not based on the Bank of China's middle rate on the customs declaration date.
• The agency agreement does not clearly specify the subject of tax refund.

How to obtain the latest updates on tax refund policies?

Top 3 Official Channels Recommended for 2025:

• The State Taxation Administration's "Export Tax Rebate Rate Database" quarterly update.
• Announcement on the "Single Window" Policy of China Electronic Port
• Tax bureau WeChat official account push services across various regions