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 is the basic process?

The export tax rebate through an agent must adhere to the "three-document consistency" principle:Customs declaration form,VAT invoice,VoucherIt must correspond.The specific process consists of five steps:

• Signinganagencyagreementtoclarifythetaxrefundsubject.
• Theagenthascompletedthetask.andreceiptofpayment
• TheentrustingpartyissuesacompliantVATspecialinvoice.
• Theagentsubmitsthedeclarationviatheelectronictaxbureau.
• Thetaxauthoritywilldisbursethetaxrefundafterreview.

2.What are the differences between export tax rebates for agency exports and self-operated exports?

The core difference lies in the responsible entity and the flow of funds:

• taxrefundentity:Self-operatedexportsaredirectlyrefundedbytheproductionenterprise,whileagencyexportsareCompanytaxrefund
• Fundsupervision:AgencyexporttransactionsmustbeprocessedthroughtheForeignExchangeAdministration’sverificationandcancellationsystem.
• Riskbearing:Theagentisresponsiblefortheauthenticityofthecustomsdeclaration,whiletheclientensuresthecomplianceoftheinvoice.

III.How to Avoid Risks in Export Tax Rebate Through Agents?

In 2025,under the background of the General Administration of Customs strengthening the "double random and one public" inspection,special attention should be paid to the following aspects:

• ChooseafreightforwardingcompanywithAEOcertification.
• Ensurethegoodsaregenuinelyexported(thebillofladingmatchesthecustomsdeclaration).
• TheproductnameontheVATinvoicemustmatchtheHScode.
• Thediscrepancybetweenthereceivedpaymentamountandthedeclaredcustomsamountshallnotexceed±5%.

IV.What are the essential documents required for export tax rebate through an agent?

According to the latest requirements of the State Taxation Administration in 2025,the following must be prepared:

• ExportCustomsDeclarationFormwithCustomsVerificationSeal
• CertifiedSpecialVATInvoice(DeductionCopy)
• Bank-stampedforeignexchangereceiptslip
• CertificateofExportGoodsbyProxy(RetainedbytheEntrustingParty)
• Cross-borderRMBsettlementrequiresprovidingRCPMISsystemdocumentation.

5.How long does the export tax rebate agency process take?

After the implementation of "Smart Taxation" in 2025,the processing time for tax applications has been significantly shortened:

• Standardprocess:Thedeclarationwillbecompletedwithin15workingdaysafteralldocumentsarecollected.
• Reviewcycle:ClassIenterprises3workingdays,ClassIIenterprises7workingdays
• Specialcircumstances:Initialdeclarationorlargetaxrefundmaytriggermanualreview(extendedby10-20days).

VI.What legal responsibilities does the principal need to bear?

According to the draft amendment of the "Export Tax Rebate Management Measures," the entrusting party must:

• Ensurethegoodsaregenuinelyexportedandnotsubjecttoduplicatetaxrefunds.
• ProvidecompliantVATinvoicesontime.
• Cooperatewithtaxauthoritiesinconductingletter-basedverification.
• Bearjointandseveralliabilityforissuingfalseinvoices.

Automobile ExportA: It is necessary to distinguish the business model:

The new regulations of the Cross-Border E-commerce Comprehensive Pilot Zone in 2025 specify that:

• TheB2Bmodelallowsfortaxrefundsthroughcomprehensiveforeigntradeserviceenterprises.
• TheB2Cmodelshouldadopta"no-invoicetaxexemption"ordeemedtaxationapproach.
• Foroverseaswarehousegoodsexports,storageandlogisticsdocumentationmustbeprovided.
• Thetaxrefundcycleforthe9810modelisextendedby20%comparedtotraditionaltrade.

Eight: What are the new changes in the export tax rebate policy in 2025?

Three major policy adjustments this year require special attention:

• Abolishthepapercopyofthecustomsdeclarationformforretentionandfullydigitizeit.
• Expandthescopeof"no-fill"intelligentdeclarationto95%ofthefields.
• Establishaninter-departmental"JointRiskAssessmentMechanismforTaxRefunds"
• Pilot"TaxRefundFundPool"SystemforComprehensiveForeignTradeServiceEnterprises