Does the enterprise need to handle tax rebates by itself in the agency export mode?

According to the "Administrative Measures for Value-Added Tax and Consumption Tax on Export Goods and Services" in 2025,there is a clear division of the tax rebate subject in the agency export model:

• Principal(manufacturingenterprise):Canhandletaxrebatesbyitselforentrusttheagenttodeclare
• Agent(Company):Mustholdtheagencyexportcertificateissuedbythecustoms
• Specialcircumstances:Underthe9710/9810mode,theplatformenterpriseneedstomakeaunifieddeclaration

When a garment factory entrusted an agent to export goods in 2024,it failed to obtain the tax refund voucher of the customs declaration in time,resulting in a delay of three months in receiving the tax refund of 1.2 million yuan.This serves as a warning to enterprises that they must pay attention to the timeliness of document circulation.

AgencyWhat core documents need to be prepared?

In 2025,the tax authorities will require.Customs declaration form (special copy for export tax rebate)Special VAT invoice (deduction copy)

• Theelectronicforeignexchangereceiptfilingsystemwasnewlyaddedin2025
• Agencyexportagreement(thetaxrebateliabilityclauseneedstobeclearlydefined)
• ForeignExchangeVoucher
  • Thenewelectronicforeignexchangereceiptfilingsystemwillbeimplementedstartingfrom2025.
  • Cross-borderRMBsettlementrequiresanattachedSWIFTmessage.
• Taking the practical case in the Yangtze River Delta region in 2025 as an example:
• Stage 1: Contract agreement

How many steps are there in the agency export tax rebate process?

Taking the practical case in the Yangtze River Delta region in 2025 as an example:

• Agreeonthedocumenttransfermethodandtimelimit
  • Stage2:Documentcollection(within15workingdays)
  • Stage3:Taxrebatedeclaration(within90daysafterexport)
• The electronic tax bureau newly added an intelligent verification function in 2025
• Enterprises making their first declaration need to verify the original vouchers on - site
  • In2025,theElectronicTaxBureauwilladdanintelligentverificationfunction
  • AccordingtotheinspectioncasesoftheGeneralAdministrationofCustomsin2024:
• Pitfalls of buying and selling export declarations

What are the common risk points of agency export tax rebates?

According to the inspection cases of the General Administration of Customs in 2024:

• Inconsistentdocuments:Theproductname,quantity,andamountmustbe100%consistentwiththecustomsdeclarationform
• Overdueforeignexchangereceipt:Since2025,theforeignexchangereceiptperiodhasbeenshortenedto9monthsafterexport
• Lackofagencyqualifications:From2025onwards,thecollectionperiodforforeignexchangewillbeshortenedto9monthsafterexport.
• Lackofagencyqualifications:Itisnecessarytocheckthecustomsrecordandforeignexchangemanagementclassificationleveloftheagent

How to choose a reliable agency export service provider?

It is recommended to evaluate from three dimensions:

• QualificationVerification:Systemdocking
• SystemCapability:Canitprovideareal-timedocumenttrackingsystem?
• RiskControlMechanism:Isthereanexporttaxrebateperformancebondsystem?

A certainenterprise successfully avoided the tax rebate risk caused by the modification of the customs declaration form by checking the electronic port operation records of the agent,which reflects the importance of process monitoring.