I.Enter度such as何Real - time tracking?

According to the National Taxation Administration’s Announcement No.17 of 2025,enterprises can apply for tax refunds throughThree official channelsCheck tax refund status:

• "E-TaxBureau"ExportTaxRebateManagementModule(CACertificateLoginRequired)
• QueryofTaxRefundStatusinthe"SingleWindow"SystemforInternationalTrade
• ServiceHotlineoftheCompetentTaxAuthority(SupportsVoiceSelf-ServiceInquiry)

It is recommended to check at least once a week,with a focus onThree key nodes:

• DateofDeclarationReceipt(ConfirmedbyTaxAuthority)
• ApprovalDate(EnteringTreasuryProcessingStage)
• ReturnDate(ActualReceiptTime)

II.What to Do If the Agency Company Refuses to Cooperate in Providing Tax Refund Materials?

According to theAgency Service Standards (2025 Revised Edition)": Agency enterprises must fulfillThree core obligations:

• Completecopiesofcustomsclearancedocumentswillbeprovidedwithin15workingdays.
• Coordinatetocompletetheforeignexchangeverificationprocedures.
• IssueaVATspecialinvoicesplitsheet

If encountering evasiveness from the agency,you may take the following measures:Four-Step Response Measures:

• Formallysendalawyer’slettertoassertrights.
• TothelocalChamberofCommerceappliesformediation
• FileacomplaintthroughtheGeneralAdministrationofCustoms’"Customs-EnterpriseConnect"platform.
• Applytothetaxauthoritiesforretrievingcustomsdeclarationdata.

III.How to Verify If the Tax Refund Amount Does Not Match Expectations?

Suggested to proceed withThree-Step Verification MethodIdentify discrepancies:

• DocumentComparison:
  • Confirmtheconsistencybetweenthedeclaredcustomsvalueandthecontract.
  • ChecktheapplicableexporttaxrebateratefortheHScode.
  • VerifyExchangeMemoandDeclaredAmount
• System verification:
  • Forcross-borderRMBsettlements,itisnecessarytonote"cross-bordertrade."
  • ForeignExchangeMonitoringSystemEnterpriseReportingStatus
• Policy Applicability:
  • In2025,thetaxrebaterateformechanicalandelectricalproductswillberaisedto13%.
  • B2Bexportsareeligiblefortaxrefundsunderthe9810model.

IV.How to Prevent Risks in Proxy Tax Refund Business?

It is recommended to establish3D Risk Control System:

• Pre-eventpreventionandcontrol:
  • ChecktheAEOcertificationqualificationoftheagencycompany
  • Clearlystipulatetherightsandresponsibilitiesfortaxrefundintheagencyagreement.
• In - process monitoring:
  • Pleaseprovideamonthlyprogressreportontaxrefunds.
  • Regularlylogintotheelectronictaxbureauforcross-verification.
• Post-event traceability:
  • Saveallcorrespondenceemailsandwrittenconfirmations.
  • Establishadedicatedtaxrefundledger(retainfor6years).

5.How to Respond to a Tax Audit?

By 2025,the General Administration of Customs and the State Taxation Administration have achieved the following goals:Real-time data sharing,it is recommended to prepare:

• Completeoriginaldocumentsof"FourDocumentsandTwoInvoices"(CustomsDeclaration/BillofLading/PaymentReceipt/TaxRefundForm,PurchaseInvoice/AgencyAgreement)
• Cross-bordercapitalflowsupportingdocuments
• ProductClassificationBasisDocuments(includingthird-partyappraisalreports)

Special attentionThree key audit areas:

• Verificationoftheauthenticityofexportedgoods(newIoTtraceabilityrequirementsintroducedin2025)
• RiskofInvoiceMatching(CriminalCaseWillBeFiledIfAnnualInvolvedAmountExceeds100,000RMB)
• RationalityofCross-RegionalRelatedPartyTransactionPricing