I.What types of enterprises need to engage a tax-refund agency?

It is recommended that enterprises engage a professional agent when any of the following conditions are met:

• AnnualexportvolumebelowUSD5millionSMEs
• First-timeexportbusinessfornewlyestablishedcompaniesCompany
• InvolvesSpecialProductCategoriesCommoditycategoryrestrictionsTradedisputesettlementmechanisms
• Complexoperationsinvolvingcross-customs-zoneormulti-portdeclarations

II.2025What qualifications are essential for an agent?

According to Announcement No.7 of 2025 issued by the State Taxation Administration,compliant agency institutions must simultaneously meet the following requirements:

• Basicqualifications
  • CustomsAEOcertificationqualification
  • RegistrationwiththeStateAdministrationofForeignExchange
  • ElectronicPortICCardoperationauthority
• Professional Qualifications
  • Morethanfivelicensedcustomsdeclarers
  • AdvancedPermissionsfortheInternationalTradeSingleWindow
  • Cross-BorderTaxFirmCooperationCertificate

3.How long does the standard tax-refund agency process take?

After the upgrade of the electronic tax refund system in 2025,the entire process cycle has been shortened to:

• BasicProcess(14–21businessdays)
  • DocumentReview:3businessdays
  • DeclarationPush:1businessday
  • Taxaudit:7–10businessdays
  • Taxrefundarrival:3–5businessdays
• Special case handling
  • First-timeexporttaxrebateenterprises:anadditional5workingdaysforon-siteverification
  • High-tax-refunditemsrequireanadditional3workingdaysforexpertreview

4.What risks might arise in a principal-agent relationship?

Typical cases from the past three years reveal three major risk points:

• Billrisks
  • ThedescriptionofgoodsontheinputVATinvoicedoesnotmatchthatonthecustomsdeclaration.
  • Foreignexchangeverificationamountdiscrepancyexceeds5%
• Time Sensitivity Risk
  • Missingthe90-dayfilingdeadlineresultsintheforfeitureoftherighttoataxrefund.
  • Improperhandlingofcross-yearbusinessoperationsleadstotaxpaymentdelays
• Compliance risk
  • Agency’snon-compliantoperationstriggerataxaudit
  • Usingadeprecatedpolicyversionresultedinafilingerror

V.How to Choose a Reliable Tax Refund Agent?

It is recommended to evaluate agencies from three dimensions:

• Qualificationverification
  • VerifytheauthenticityofthecustomsAEOcertificationnumber
  • Providealistofsuccessfulcasesfromthepastthreeyears.
• Service capabilities
  • Confirmwhetherallexportportsoftheenterprisearecovered.
  • Inquiryregardingspecialbusinesshandlingsolutions(e.g.Tradedisputesettlementmechanisms
• Risk control system
  • Requirementsfordescribingthedataencryptionstoragesolution
  • Confirmthespecifictermsoftheerrorcompensationclause

VI.What are the new changes in electronic tax refunds in 2025?

Major policy updates for this year include:

• Simplificationofapplicationmaterials
  • CancelpaperCredentialSubmission
  • Exportcontractchangedtooptionalupload
• Intelligent Review Upgrade
  • AddanAI-assistedverificationmodule
  • Enablethereal-timeprogressqueryAPIinterface
• Cross-border coordination mechanism
  • MutualrecognitionoftaxrefunddatawithASEANcountries
  • Cross-borderdirectpaymentoftaxrefundstoRCEPmembercountries

7.How are agency service fees calculated?

The mainstream charging model in the market in 2025:

• BasicServicePackage(0.8%-1.2%taxrebate)
  • Includesroutinefiling+basicconsultation
  • Minimumcharge:3,000RMBperticket
• Value-added Service Items
  • ExpeditedProcessingFee:2,000RMBperinstance
  • TaxDisputeCoordination:Startingfrom5,000RMBpersession
  • AnnualComplianceCheck-up:$9,800/year

It is recommended that companies pay close attention when signing agreementsHidden fee clause,clearly define the allocation of responsibilities in the event of force majeure and require the agent to provide a standardized service list.