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: Basic Process

The proxy export tax rebate process implemented in 2025 mainly includes six key steps:

• Step2:Digitalprocessingofdocuments
  • Clarifytherightsandobligationsofbothparties
  • Filingdocumentsforexportenterprisequalification
• Step 2: Complete
  • Ensurethatthecustomsdeclarationinformationisconsistentwiththecontract.
  • Obtaintheexportcustomsdeclarationformissuedbythecustoms.
• Step 3: Foreign ExchangeThe agency company assists the enterprise in handling the foreign exchange receipt verification procedures to ensure the safety of export payments.
  • Completetheforeign-relatedincomedeclarationthroughthebank.
  • Obtaintheverificationdocumentforforeignexchangereceipt
• Step 4: Prepare tax refund documents
  • IncludingVATspecialinvoices,exportinvoices,etc.
  • Newrequirementsfore-signatureverificationin2025
• Step 5: Tax System Declaration
  • SubmitthedeclarationthroughtheGoldenTaxPhaseIIIsystem.
  • Pilotsmartreviewsysteminsomeregions
• Step 6: Tax Refund to Account
  • Theamountwillbecreditedwithin15workingdaysafterapproval.
  • Supportcross-borderRMBdirectsettlement.

2.What materials are required for the tax refund application?

The 2025 tax rebate declaration material list includes but is not limited to:

• Agencyexportagreement(original)
  • AgencyExportAgreement(NotarizationRequired)
  • Originalcustomsdeclarationformandelectroniccopy
  • Agencyexportagreement(thetaxrebateliabilityclauseneedstobeclearlydefined)
• Financial documents:
  • BankReceiptofForeignExchange(RequiresVerificationbySAFE)
  • ExportProformaInvoice(INVOICE)
  • PackingListandShippingDocuments
• New additional requirements:
  • BlockchainElectronicEvidenceReport(fromJanuary2025onwards)
  • CarbonEmissionComplianceCertificate(SpecificProductCategory)

3.What are the common reasons for failure in tax refund agency?

According to 2025 tax audit cases,major risk points include:

• Documentationissues:
  • TheproductnamesonthecustomsdeclarationformandtheVATinvoicedonotmatch.
  • Thedifferencebetweenthereceivedamountandthedeclaredamountexceeds5%.
• Statute of limitations issue:
  • Exceedingthe12-monthdeclarationperiodafterthegoodsareexported.
  • Foreignexchangeverificationoverdueformorethan90days.
• Qualification Issues:
  • Theagentdoesnothavethequalificationforexporttaxrebate.
  • Manufacturingenterprisesthathavenotcompletedexportfiling
• Deviation in policy understanding:
  • Incorrectlydeclaringnon-refundablegoodsfortaxrefund.
  • FailuretofollowupontheadjustmentoftheHScodein2025inatimelymanner

IV.How long does it take for agency export tax rebates?

The standard tax refund period is 2-4 months,with the specific duration influenced by the following factors:

• Expeditedprocessingconditions:
  • ClassAcreditenterprisescanbeshortenedto45days.
  • Refundswithasingleamountbelow500,000yuanwillbeprioritizedforprocessing.
• Delay risk points:
  • Cross-departmentaldataverificationanomaly(CustomsandTaxationSystems)
  • Additionalreviewofanti-dumpinggoodsinvolved
• New Policy Changes in 2025:
  • Electronicdocumentreviewacceleratedby30%.
  • A72-hourexpresschannelpilotprogramintheYangtzeRiverDeltaregion.

V.How to Avoid Risks in Agent Tax Refunds?

It is recommended to adopt the following risk control measures:

• Early-stageprevention:
  • Verifytheexporttaxrebatequalificationleveloftheagent.
  • Establishathree-leveldocumentreviewmechanism
• Process monitoring:
  • ChecktheprogressinrealtimeusingtheTaxUKey.
  • Monthlyverificationofexporttaxrebateledger.
• Post-event traceability:
  • Retaintheoriginaldocumentsforatleast10years.
  • Conductregulartaxrefundcomplianceaudits.
• Technical Support:
  • Adoptablockchain-basedevidencestoragesystem.
  • Connecttothecustomssinglewindowdatainterface.