I.What is the basic process?

The latest export tax rebate processing procedures in 2025 can be divided into four core stages:

• ThePreparationStage
  • SignaformalcontractAgreement
  • ConfirmtheHScodeandexporttaxrebaterateofthegoods.
  • Completeforeignexchangeverificationprocedures
• Document collection phase
  • Obtainelectroniccustomsdeclarationdata
  • PrepareaspecialVATinvoice.
  • Organizeexportcargoshippingdocuments
• : Submit electronic data through the Single Window of international trade or the Golden Tax Phase III system
  • Submitthedeclarationthroughtheelectronictaxbureau.
  • Theagencyconductsdatapre-review.
  • Completecross-departmentalinformationverification.
• Tax refund processing stage
  • Thetaxauthorityhasapprovedthereview.
  • Thetreasuryprocessestherefundprocedures.
  • Theactualamountcreditedtothecorporateaccount

2.What are the core materials required for processing export tax rebates?

According to the latest requirements of the State Taxation Administration in 2025,the following documents must be prepared:

• Basictradedocuments
  • Customsdeclarationformwithcustomsverificationseal
  • Completesetofexportcollectionverificationforms
  • ProformaInvoiceandCommercialInvoice
• Tax certificate document
  • Agencyexportagreement(thetaxrebateliabilityclauseneedstobeclearlydefined)
  • SpecialPaymentVoucherforConsumptionTaxonExportGoods
  • Cross-borderTaxableServicesExemptionFilingForm
• Enterprise Qualification Documents
  • ToFilingFormforEasyOperator
  • CustomsCertificateofConsignorandConsigneeforGoods
  • ForeignExchangeAdministrationDirectoryRegistrationCertificate

3.How long does it take to process export tax rebates?

The tax refund cycle in 2025 varies depending on the region and type of business:

• Regulartaxrefund:45-60workingdaysfromthedateofdeclaration
• Fast-trackreviewchannel:ClassAcreditenterprisesmaybeshortenedtowithin30days.
• Specialcircumstances
  • First-timefilingenterpriseswillhaveanadditional15-dayverificationperiod.
  • Cross-borderoperationsextendedby7-10workingdays
  • Commoditytradingrequiresspecialaudit.

What circumstances may lead to tax refund failure?

exports?

• DocumentationIssues
  • Thecustomsdeclarationformdoesnotmatchtheinvoiceinformation.
  • Thereisadiscrepancyintheforeignexchangeverificationamount.
  • Expiredcertificationofinputinvoice
• Process error
  • Missingthe180-dayfilingdeadline
  • DeclarationofUncompletedExportCollection
  • Cross-yearbusinessnotfiledforrecord.
• Policy Risk
  • Theproductinvolvesanti-dumpingtariffitems.
  • Exportdestinationcountrysubjecttotraderestrictions
  • TransitionalMeasuresfortheAdjustmentofExportTaxRebateRates

V.What value-added services can professional agency companies provide?

We recommend that enterprises choose agencies with the following service capabilities:

• Full-processcontrol
  • TripleReviewMechanismforDocumentCompliance
  • Trackthetaxrefundprogressinrealtime
  • AbnormalSituationAlertSystem
• Policy Support
  • LatestRegulationsInterpretationTraining
  • ApplicationforTaxTreatyBenefits
  • CustomsAEOcertificationguidance
• Risk Control
  • AdvancePaymentServiceforTaxRefunds
  • TaxAuditResponsePlan
  • Cross-borderpaymentcompliancemanagement