I.What are the official channels for inquiries?

The latest tax refund inquiry system in 2025 has been fully digitalized,and enterprises can track it in real time through the following four methods:

• Onlineinquiryatthee-TaxBureau
  • Logintothetaxrebatemoduleofthe"ChinaInternationalTradeSingleWindow"
  • UsetheE-portlegalpersoncardtocheckthereal-timestatus
• Tax officer system
  • Theagencyneedstoprovidetheenterprise’s18-digitsocialcreditcode
  • Detailedprogressofeachstageofthetaxrebateauditcanbeobtained
• Data connection with the General Administration of Customs
  • Thetaxrebatesystemwillbeautomaticallypushed72hoursafterthecustomsdeclarationiscleared
  • Supportsbatchqueryoftaxrebatematchingstatusbycustomsdeclarationnumber
• Bank arrival reminder service
  • EnableSMSnotificationforthededicatedtaxrebateaccount
  • TheprocessingtimeoftheNationalTreasuryisshortenedtowithin3workingdays(newpolicyin2025)

II.What materials need to be prepared for entrusting an agent for tax rebates?

According to the revised version of the "Measures for the Administration of Export Tax Rebates (Exemptions)" in 2025,the following points should be noted when applying for an agency tax rebate registration:

• Basicqualificationdocuments
  • Theagencyagreementmustspecifythetaxrebaterightsandobligationsofbothparties
  • Provideaproofofdualconsignor/consigneeonthecustomsdeclaration
• New digital verification
  • Electronicallysignedcontractsmustbeverifiedthroughthe"XinYiQian"platform
  • Thelogisticstrackmustbeconnectedtothenationallogisticsdatahub
• Risk control materials
  • Providecreditinvestigationreportsofupstreamanddownstreamenterprises
  • RegistrationofCross-BorderRMBSettlementDocuments(MandatoryRequirementin2025)

III.How to avoid common misconceptions in agency tax rebates?

Based on our experience in handling 300+ tax rebate dispute cases,special attention should be paid to:

• Misconceptionaboutthetimeline
  • Thenewpolicyin2025stipulatesthatthedeclarationperiodremainsuntilApril30oftheyearfollowingtheexport.
  • Butthedocumentfilingperiodisshortenedtowithin90daysafterexport
• Misconception about amount calculation
  • B2Bexportscanalsoenjoythepoliciesofthecomprehensivepilotzone
  • Processingtradeenterprisesneedtodeducttheamountofbondedimportedmaterials
• Misconception about responsibility division
  • Thetraceabilityperiodforjointliabilityfortaxviolationsisextendedto10years
  • Theagentmustretainacompletechainofevidenceforthebusinesschain

IV.How to choose a reliable tax rebate agency?

It is recommended to evaluate the agency’s professionalism from the following 5 dimensions:

• Systemintegrationcapability
  • WhetheritisconnectedtotheGoldenTaxPhaseIVbigdatamonitoringsystem
  • Whetheritcanachievecustomsdeclaration,logistics,Automaticdatamatching
• Risk early warning mechanism
  • WhetheradynamicdatabaseofexportcommodityHScodesisestablished
  • Whetheritcanidentifychangesinthetaxrebateclassificationmanagementlevelinadvance
• Regional service network
  • Whetherbranchesareestablishedinmajorportcities
  • Whetherfamiliarwiththedifferencesintaxrebatepoliciesforspecialsupervisionzones

(Note: The policies described in this article are based on the "Export Tax Rebate (Exemption) Management Work Procedures" issued by the State Taxation Administration in January 2025.For specific operations,please refer to the requirements of the competent tax authorities.The case data in the article come from anonymous statistics of the author’s service enterprise and do not involve trade secrets.)