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 are the essential requirements?

According to the "Management Measures for the Tax Refund (Exemption) of Export Goods" issued in 2025,enterprises that wish to enjoy tax refunds through export agency must meet the following requirements.Three core conditions:

• SubjectQualification:
  • TheclientmustpossessOperatingrightsorcompletionoftheacquisitionofEasyFiling
  • Theagentmustholdaninternationalfreightforwardingqualificationcertificate.
• Transaction Authenticity:
  • Pleaseprovidethecompletecustomsdeclarationform,VATspecialinvoice,andforeignexchange.Voucher
  • ProofofActualDepartureofGoods(BillofLading/WaybillTradedisputesettlementmechanisms
• Tax compliance:
  • SpecialValue-AddedTaxinvoicesmustbeauthenticatedthroughtheStateTaxationAdministration.
  • Thedifferencebetweenthereceivedpaymentamountandthedeclaredcustomsamountshouldnotexceed±5%.

II.What are the new changes in the export tax rebate process for agents in the 2025 era?

Compared with the tax refund policy in 2023,the main adjustments in 2025 are reflected in the following aspects.Three links:

• ElectronicDocumentUpgrade:
  • AddedblockchainevidencestoragefunctiontotheInternationalTradeSingleWindow.
  • Thecustomsdeclarationformandvalue-addedtaxinvoicemustcompletetheelectronicsignaturefiling.
• Audit cycle shortened:
  • ThetaxrefundcycleforCategoryAenterprisesisshortenedto5workingdays.
  • First-timereportingenterprisesstillrequireon-siteverificationwithin15days.
• Risk early-warning mechanism:
  • AutomaticComparisonSystemforExportCommodityHSCodesandInvoiceDescriptions
  • Productssubjecttochangesintaxrefundratesrequiresupplementarycustomsclassificationpre-rulingdocuments.

III.What key documents are required for export tax rebate agency?

The list of tax refund declaration materials for 2025 includesFive major categories of core documents:

• Agencyexportagreement(original)
  • Anagencyexportagreementwithanelectronicsignature(mustspecifytheownershipoftaxrefundrights).
  • Copiesofbothparties’businesslicensesandqualificationcertificates
• Transaction Voucher:
  • Blockchain-certifiedcustomsdeclarationform(includingtheexporttaxrefundcopy)
  • CertifiedVATspecialinvoice(thepurchasingpartymustdisplaytheagent’sinformation)
• Logistics Certificate:
  • Internationaltransportdocuments(mustindicatetheactualdateofdeparture)
  • ElectronicReceiptofCustomsReleaseNotification

IV.How to Avoid Common Risks in Agency Export Tax Refunds?

Based on audit cases from the past three years,it is recommended that enterprises focus on the following:Four risk points:

• Documenttimelogic:
  • Theinvoiceissuancedatemustnotbelaterthanthecustomsdeclarationexportdate.
  • Thedeadlineforforeignexchangereceiptisadjustedtowithin12monthsafterexport.
• Accuracy of Commodity Classification:
  • TheHScodemustbecompletelyconsistentwiththecustomsdeclarationformandinvoice.
  • Additionalsubmissionisrequiredforgoodsinvolvedinanti-dumping.Certificate
• Agent Qualification Review:
  • PleaseverifythecustomsAEOcertificationstatusoftheagent.
  • Confirmthattheagenthasnorecordofmajortaxviolations.

V.What key indicators should be considered when selecting an export service agent?

Recommend evaluating fromfive dimensionsEvaluate proxy service providers:

• Professionalqualifications:
  • HolderoftheInternationalFreightForwardingFilingCertificate(validuntil2026)
  • Possessesacross-borderpaymentbusinesslicense
• System integration:
  • SupportdirectdataconnectionfortheInternationalTradeSingleWindow.
  • Provideareal-timetaxrefundprogresstrackingsystem.
• Risk control:
  • Establishadedicatedriskreserveaccount
  • Applyforexportcreditinsurance(coveringtaxrebatelossinsurance).