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: Subject qualification

According to the latest "Administrative Measures for the Management of Value-Added Tax and Consumption Tax on Exported Goods and Services" implemented in 2025,agents applying for export tax rebates must meet three conditions simultaneously:

• Businessauthenticity:TheexportedgoodshaveactuallyleftthecountryTheerrorbetweentheamountandthedeclaredamountdoesnotexceed±5%
• Documentintegrity:
  • Since2025,electronicspecialvalue-addedtaxinvoiceshavebeenfullyimplemented
  • Digitalcopiesofthecustomsdeclarationform,agencyagreement,andforeignexchangereceiptvoucherneedtobeprovided
• The latest tax rebate declaration system in 2025 has achieved full - process electronicization,which is specifically divided into five steps: :
  • From2025,theelectronicinvoicesforvalue-addedtaxwillbefullyimplemented
  • Clarifytherightsandobligationsofbothparties

IV.Answers to common questions

The latest tax refund declaration system in 2025 has achieved full-process electronicization,which is divided into five specific steps:

• Step2:Digitalprocessingofdocuments
  • EncryptelectronicinvoicesusingataxUKey
  • Thecustomsdeclarationformneedstobeassociatedwiththesinglewindowforinternationaltrade
• Step 3: Online declaration
  • Submitdeclarationdatathroughtheelectronictaxbureau
  • Thesystemautomaticallychecksthelogicalrelationshipofdocuments
• Step 4: Tax review
  • Theaveragereviewperiodisshortenedto15workingdays(newpolicyin2025)
  • Thesystemautomaticallyverifiesthelogicalrelationshipofdocuments.
• Step 4: Tax Review
  • Theaveragereviewperiodhasbeenshortenedto15workingdays(accordingtothenewpolicyin2025).
  • High-risktransactionstriggermanualreview
• Step 5: Tax refund
  • Thefundswillbecreditedwithin3workingdaysafterthereviewispassed
  • Refundtotheaccountspecifiedintheagreement

III.What are the special precautions that need to be paid attention to in 2025?

Combined with the characteristics of tax refund fraud cases in recent years,special attention should be paid to:

• Newregulationsforelectronicinvoices:
  • Paperinvoicesarenolongervalidtaxrefundvouchers
  • Invoiceinformationmustbecomparedwithcustomsdatainreal-time
• Strengthened foreign exchange management:
  • TheforeignexchangecollectiondeadlineisadjustedfromApril30thofthefollowingyeartoMarch31st
  • Moredetailedproofofthecapitalpathisrequiredforcross-borderRMBsettlement
• Risk warning indicators:
  • Asingletaxrefundamountexceeding500,000yuanwillautomaticallytriggerriskcontrol
  • Abnormalannualexportfrequencyofgoodswiththesameproductnamewillbecloselymonitored

What basic conditions are required?

Q: If a manufacturing enterprise entrusts a company to act as an export agent,who will handle the tax refund?A: According to Announcement No.13 of the Ministry of Finance and the State Taxation Administration in 2023,the principle of who exports,who collects foreign exchange,and who applies for tax refund will continue to be implemented in 2025.The agent shall declare for tax refund,but a power - of - attorney for agency shall be provided.

A: According to the Announcement No.13 of 2023 on Finance and Taxation,the principle of "who exports,who receives foreign exchange,and who gets tax refunds" will continue to be implemented in 2025.The tax refund will be declared by the agent,but a power of attorney must be provided.

Q: A: It is necessary to distinguish the business model:

Q: What should be done if the tax refund declaration is overdue?

• B2Bdirectexportcannormallyapplyfortaxrebates
• B2Cretailexportscurrentlycannotenjoytaxrebatepolicies

A: According to the new regulations in 2025:

A: According to the new regulations in 2025:

• Anextensioncanbeappliedforduetoforcemajeure,withamaximumextensionofnomorethan3months
• Q:Howtopreventtherisksofagent-exporttaxrefund?

Three measures are recommended:

Check the AEO certification qualification of the agent in the customs

• Requiretheprovisionofqueryrightsfortheelectronicbottom-accountsystem
• Establishajointly-managedcapitalaccounttoensurethesafetyoftaxrefund
• Howtoapplyforagent-exporttaxrefund?Thelatestpracticalguidein2025|ShanghaiImport/ExportAgent