What basic qualification documents are required for an agent?

According to the latest "Administrative Measures for Value-Added Tax and Consumption Tax on Exported Goods and Services" issued in 2025,enterprises must provide the following basic documents when applying for export tax rebates:

• CorporateEntityCertificationDocument
  • BusinessLicenseCopy(mustincludeOperatingrights)
  • (‘RegistrationCertificateofDeclarationEntity’withinthevalidityperiod)
  • ForeignExchangeAdministrationFilingForm
• Tax Refund Account Certificate
  • BankAccountOpeningPermit
  • DesignatedTaxRefundAccountConfirmationLetter

What key documents are required for customs declaration?

The complete document chain for goods export is the key focus of tax refund review and must include:

• ExportGoodsDeclarationForm(CustomsVerifiedOriginal)
• /BillofLading(mustdisplaythenameoftheexportingcompany)
• CommercialInvoice(amountmustmatchthecustomsdeclaration)
• PackingList(Cargodetailsmustcorrespondwiththecustomsdeclaration)

What are the special requirements for financial vouchers?

The tax department primarily focuses on the compliance of the following financial documents:

• VATSpecialInvoice(mustbeverifiedthroughthenationaltaxcertificationsystem)
• ForeignExchangeVoucher(mustmatchthedeclaredcustomsamount)
• ExportSalesContract(TradeTermsMustBeSpecified)
• cross-verificationofbankstatementsProcessandFrequentlyAskedQuestionsforExportingMiningMachinerytoSoutheastAsia|ShanghaiImport/ExportAgentmusthave顯示實(shí)際ReceiptofforeignexchangeTaxRebateAdvance(calculatedasthenumberofadvancedays×theamountofadvance×dailyinterestrate)

What additional materials are required for special trade methods?

Additional specialized documents are required for different trade models:

• Processingtrade:Customsverificationform,bondedimportedmaterialsfilingrecord
• :Platformtransactionrecords,electronicpaymentreceipts
• Returnedgoods:Customsreturncertificate,qualityinspectionreport

What are the key time points to note for cross-year filing?

According to the latest regulations in 2025:

• ThedeadlinefordeclaringtaxrefundsonexportedgoodshasbeenextendedtoApril30oftheyearfollowingtheexportofthegoods.
• TheexportedgoodsinDecember2024mustbedeclaredbeforeApril30,2025atthelatest.
• Forlatedeclarations,aproofofforcemajeure(suchastheepidemiccontroldocumentsof2024)isrequired.

How many working days are required for material preparation?

The standard agency processing procedure typically involves:

• BasicMaterialCollection:3-5businessdays
• Documentreviewandmatching:2-3businessdays
• Systementrydeclaration:1businessday
• SpecialcasehandlingAnadditional5-7workingdaysarerequired.

What are the common reasons for materials being returned?

According to the customs data statistics in the past three years,the main problems are concentrated in:

• Thediscrepancybetweenthecustomsdeclarationformandtheinvoiceamountexceeds±5%.
• Theforeignexchangereceipttimeexceeds180dayswithoutexplanation.
• Inputinvoicefailedcross-verification.
• Thetransportdocumentdoesnotreflectthecompletelogisticstrackinginformation.

What value-added services can a professional agency provide?

High-quality agencies should possess the following service capabilities:

• MaterialPre-reviewService(EarlyIdentificationofRiskPoints)
• Policyinterpretationservices(suchasthenewcross-bordere-commercetaxrefundrulesintroducedin2025)
• Handlingofexceptionalcircumstances(specialscenariossuchastaxrecoveryanddomesticsalesconversion)
• DigitalManagementSystem(Real-timeTrackingofApplicationProgress)