According to the Administrative Measures for Value - added Tax and Consumption Tax on Exported Goods and Services implemented in 2025,agency export tax rebate needs to meet three conditions simultaneously: What qualifications are required?

According to the latest "Administrative Measures for Value-Added Tax on Exported Goods and Services" issued in 2025,a regular export tax rebate agent must meet the following requirements simultaneously:

• Threecorequalifications:Customsdeclarationunitregistrationcertificate,StateAdministrationofForeignExchangefilingcertificate,taxregistrationcertificate(includingexporttaxrebatequalification)
• Professionalservicecapability:Atleast3certifiedcustomsdeclarantsand2exporttaxrebatespecialists
• Compliancerecord:Nomajortaxviolationsinthelastthreeyears,AEOcertifiedenterprisesarepreferred

2.What is the specific process for export tax rebate through an agent?

The standardized agency service process includes five key stages:

• Stage1:Signaserviceagreement(clarifyingthedivisionofrightsandresponsibilitiesandconfidentialityclauses)
• Stage2:Documentpre-review(matchingofcustomsdeclaration,VATinvoice,andvoucher)
• Stage3:Electronicdeclaration(submittaxrebateapplicationthroughtheGoldenTaxPhaseIIIsystem)
• Stage4:Cooperationwithtaxaudits(assistinginpreparingon-siteinspectionmaterials)
• Stage5:Taxrebatetracking(real-timemonitoringofthestatetreasury’sprocessingprogress)

III.How are agency fees calculated?Are there hidden charges?

In 2025,the industry’s charging standards will show two major trends:

• Basicservicefee:Chargedat0.8%-1.5%ofthetaxrebateamount(minimum2000RMBpertransaction)
• • PresentationofL/Cdocuments:800-1500yuanperorder
  • Agencyforexporttaxrebate:5%-8%ofthetaxrebateamount
  : Special services such as expedited processing and dispute appeals are charged separately

Special attention should be paid to three hidden fee clauses in the contract: document correction fee,account management fee,and annual audit cooperation fee.It is recommended to choose an AA-level agency with a transparent fee structure.

IV.Are there risks in off-site export tax rebate agency?

Cross-regional agency needs to focus on three compliance points:

• Whethertheagencyhasaphysicalofficeinthelocalarea
• Whetheritcomplieswiththe"LocalDeclaration,Full-AreaService"newregulationpromotedbytheGeneralAdministrationofCustomsin2025
• WhethertheauthorizationmanagementoftheE-portcardcomplieswiththebank-taxinteractionstandards

V.How to evaluate the professional competence of an agency?

It is recommended to screen high-quality agents using the "four-dimensional evaluation method":

• Datadimension:ChecktheannualagencyerrorratepublishedbytheGeneralAdministrationofCustoms
• Casedimension:Requestsuccessfultaxrebatecasesforsimilarproducts
• Systemdimension:Checkwhetheranintelligenttaxrebatemanagementsystemisequipped(musthaveanautomaticearlywarningfunction)
• Emergencydimension:Checkthecompletenessofthecontingencyplanfordealingwithtaxaudits

VI.What are the major changes in the export tax rebate policy in 2025?

Three major policy adjustments this year require special attention:

• ThetaxrebatedeclarationdeadlineisextendedfromApriltoJuneoftheyearfollowingtheexport
• ElectronicinvoicescompletelyreplacepaperVATspecialinvoices
• New"keycommoditytraceabilityverification"mechanism(involving12categoriesofproductssuchassemiconductorsandlithiumbatteries)