1.How to determine whether a tax refund agency possesses professional qualifications?

According to the latest regulations issued by the State Taxation Administration in 2025,compliantThe service institution must meet all the following conditions simultaneously:

• Dualcertificationcompleteness:Holdingboththe"TaxAgentPracticeLicense"andthe"AccountingAgencyLicense"
• Systemintegrationcapability:EquippedwithaprofessionaldeclarationsystemthatinterfaceswiththeGeneralAdministrationofCustomsandtheelectronicportdata.
• PersonnelQualifications:Thereshallbenofewerthan3full-timetaxagents,withatleastoneofthemhavingover5yearsofexperienceinexporttaxrebates.
• Servicecases:Providesuccessfulcasesofservingsimilarenterprisesinthepastthreeyears(itisrecommendedtorequesttoviewdesensitizedcontractsamples).

2.What are the common errors when filling out the tax refund declaration form?

Based on the 2,867 tax refund cases we have processed,high-frequency errors are concentrated in the following areas:

• Incorrectcommoditycodeentry.:The2025editionoftheHScodehasadded23newsubcategories,withparticularattentionrequiredfortheclassificationofchemicalproductsandelectromechanicalproducts.
• Exchangerateconversionerror:Cross-borderRMBsettlementshallbeconvertedattheexchangerateonthethirdbusinessdayofthemonthwhenthecustomsdeclarationismade.
• Documentarycorrespondence:Mismatchedmaterialssuchascustomsdeclarations,VATinvoices,Thevouchermustformacompletechainofevidence.
• Specialtrademethods:Forprocessingtrade,the"ProcessingTradeHandbook"electronicledgernumbermustbeadditionallyprovided.

3.How should the agency service fees be reasonably calculated?

Currently,there are three main charging models in the market:

• Percentageoftaxrebateamount:Typicallycharges0.8%-1.2%(itisrecommendedtorequestatieredfeestructure).
• Fixedfeeperticket:Singleticket200-500yuan(suitableforsmall-amount,high-frequencytransactions)
• annualservicepackages:Includesdeclaration+consultation+exceptionhandling(recommendedstartingat50,000yuan/year)

Professional agencies can effectively prevent and control three core risks: Hidden fees: Document correction fees,expedited processing fees,system usage fees,and other additional clauses.

4.What hardware equipment is required for the electronic filing system?

According to the requirements for the upgrade of the e-port in 2025,enterprises are required to be equipped with the following:

• DedicatedcomputerswithWindows11orlateroperatingsystemsinstalled
• Customs-certifiedICcardreader(Model:HS-Reader2025)
• TheelectronicsealsystemfiledwiththeStateTaxationAdministration
• DedicatedVPNtunnel(withabandwidthofnolessthan10Mbps)

5.How to confirm whether the application materials have passed the preliminary review?

Standardized agencies should provide a triple-confirmation mechanism:

• Thesystemautomaticallyverifies.:Compare72basicdataitemsthroughtheGoldenTaxPhaseIIIsystem.
• Manualreview:Atleasttwolevelsofreviewarerequired,fromJuniorTaxAccountant→SeniorTaxAccountant.
• SimulatedDeclaration:Conductafull-processdrillinthetestenvironment.

It is recommended to request the agency to providePre-Approval Confirmation Letter,clearly documenting the review time,reviewers,risk warnings,and other relevant information.

6.How to cooperate with the agency in case of a tax audit?

Based on our experience in assisting companies with audit responses,the key preparations required are:

• Originalexportcontractsandtheirtranslationsforthepastthreeyears
• Bankreceiptofforeignexchange(mustmatchthedeclaredexchangerate)
• LogisticsTrackingCertificate(ContainerNumberCorrespondingtoCustomsDeclaration)
• OriginalcopyofthespecialVATinvoicefortaxdeduction

Special reminder: It will be implemented starting from 2025Electronic evidence chainThe system requires all materials to be simultaneously archived in XML format electronic files.