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 is the basic principle?

The essence of export tax rebate agency is an extension of the principle of "whoever operates,whoever gets the tax rebate."Whenthe company acts asDuring the business transaction,although the goods are provided by the production enterprise,the right to tax rebate belongs to the actual exporter.Since 2025,the State Taxation Administration has explicitly required that the agency agreement must specify the clause "the agent shall apply for tax rebate",and at the same time,a complete proof of transfer of ownership of the goods is required.

II.What are the new changes in the tax refund application process for 2025?

According to the latest Export Tax Refund Management Measures,the agency export tax refund process is divided into six key steps:

• SigningofAgencyAgreement:Mustincludecleartaxrefundliabilityclauses
• :Theagencyenterprisedeclaresthepurchasedmechanicalandelectricalproductsforexportandhandlesrelevantproceduresanddocuments.:Ensurethecustomsdeclarationoperatormatchestheagencyparty
• Theagencycompanyassiststheenterpriseinhandlingtheforeignexchangereceiptverificationprocedurestoensurethesafetyofexportpayments.:TheStateAdministrationofForeignExchangerequiresforeignexchangereceiptinformationtobeuploadedtothesystemwithin90days
• Documentstobesubmitted:
  • AgencyExportGoodsCertificate(electronicversion)
  • SpecialVATInvoice(NeedstobecertifiedbytheIRS)
  • ForeignExchangeCollectionVoucher(NewBlockchainEvidenceStorageRequirementsin2025)
• Tax audit: The nationwide implementation of the "Intelligent Review System" has reduced the average processing time to 15 working days.
• Tax refund amount credited: The proportion of direct treasury disbursements has been increased to 95%

How to accurately calculate the tax refund amount?

The formula for calculating the tax refund amount in 2025 is as follows:Tax refund amount = (FOB price of exported goods × exchange rate) × tax refund rate – non-refundable amount

• Theexchangerateadoptsthecentralbanksmiddlerateonthefirstworkingdayoftheexportmonth
• Toinquireaboutthetaxrefundrate,pleaserefertothe"2025ExportCommodityCodeandTaxRefundRateTable".
• Non-refundableamountsinclude:
  • Freightandinsurancecosts(partsbeyondFOBprice)
  • Inputtaxtransferamount
  • Cross-borderlogisticssurcharge(newitemaddedin2025)

What circumstances may lead to tax refund failure?

According to the risk warning issued by the General Administration of Customs for 2025,the main risk points include:

• Documentdiscrepancies:Informationvarianceexceeding5%betweencustomsdeclarationforms,invoices,andforeignexchangereceipts
• Timelimitexpiration:Failuretodeclarewithin15monthsafterexport(previously12months)
• Agentqualificationissues:TheagencycompanymustpossessClassAtaxpayerqualification
• Commoditycodeerror:In2025,thecustomsHScodewilladd200sub-items.

Can small-scale taxpayers obtain export tax refunds through agents?

According to 2025 new regulations:Small-scale taxpayers are not eligible for tax refund claims but may apply for tax exemption.The specific operation path is:

• Manufacturingenterprises(small-scale)→Entrustexportagency→Issueordinaryinvoices→Applyfortaxexemption
• Agencycompanies(generaltaxpayers)→Normallydeclaretaxrefunds

Special attention should be paid to clearly stipulating tax attribution in agency agreements to avoid tax disputes.

VI.How to choose a reliable export agency company?

It is recommended to evaluate from the following five dimensions:

• Qualificationreview:CheckCustomsAEOcertificationandforeignexchangemanagementClassAenterprisequalifications
• :WhetheritsupportsdirectconnectionanddeclarationwiththeElectronicTaxBureau:WhetheritsupportsdirectconnectionofE-portdata(Mandatoryrequirementin2025)
• Riskcontrolsystem:Whetherataxrefundprepaymentmechanismhasbeenestablished
• Servicecases:Successfulcasesofexporttaxrebatesforsimilarproducts
• Transparentpricing:Doestheagencyfeeincludedocumentfees,inspectionemergencyhandlingfees,etc.

VII.How long will the tax refund review period last in 2025?

According to the latest announcement from the State Taxation Administration,the standard for tax refund in 2025 is as follows:

• CategoryIenterprises:Completedwithin2workingdays(requiresannualexportvolumeexceeding$100million)
• CategoryIIenterprises:Completedwithin5workingdays
• Newlyestablishedenterprises:On-siteverificationtimeforfirsttaxrebatecompressedto10workingdays

The actual arrival time of funds also depends on bank processing procedures.It is recommended to choose a commercial bank account directly connected to the treasury.