1.Is the agency export model eligible for tax refunds?

According to the Notice No.45 of the State Taxation Administration in 2025,the following conditions must be met for an agency export model to be eligible to apply for a tax refund:

• Theactualownershipofthegoodsbelongstotheclient.
• Theagencyagreementexplicitlystipulatestherightstotaxrefunds.
• The"domesticconsignor"fieldinthecustomsdeclarationformdisplaystheagent’sinformation.
• Thesubjectisconsistentwiththeexportsubject.

Please pay special attention to the following: New additions in 2025Electronic Verification System for Record FilingThe agency contract must be completed and filed online 30 days in advance.

II.How many steps are involved in the declaration of export tax rebates by an agent?

The tax refund process will be optimized in 2025 toFive-step approach:

• Step1:QualificationVerification
  • TheentrustingpartyshallprovidetheproofofgeneralVATtaxpayerqualification.
  • TheagentmustpossessClassAcustomsclearancequalification.
• Step 2: Document Preparation
  • Newversionofthecustomsdeclarationform(including13-digitcommoditycodes)
  • Blockchainelectronicbilloflading
• Step 3: System Declaration
  • Submitthroughthe"SingleWindow"forinternationaltrade
  • AutomaticallylinktotheGeneralAdministrationofCustomsbigdataplatform
• Step 4: Tax Review
  • Theaverageprocessingtimeoftheintelligentreviewsystemhasbeenreducedto5workingdays.
• Step 5: Tax refund
  • Priorityrefundtotheaccountdesignatedbytheclient.

III.Which materials are likely to cause a tax refund failure?

The inspection data for 2025 shows that,Three high-risk materials:

• Thediscrepancybetweentheproformainvoiceandthecustomsdeclarationexceeds3%.
• Thelogisticstrackingdoesnotmatchthedeclaredtime.
• Thecross-borderpaymentvoucherdoesnotdisplaytheremarktransactioncode.

It is recommended to entrust a professional agency to handle the matter.Document Pre-Check ServiceIn 2025,according to statistics from the General Administration of Customs,the pre-review pass rate increased to 92%.

4.How long does the tax refund process take?How can I expedite it?

Standard Tax Rebate Cycle in 2025:

• CategoryAenterprises:15workingdays
• CategoryBenterprises:30workingdays
• CategoryCenterprises:On-siteverificationrequired(60+workingdays).

Speed-up suggestion:

• UseIntelligentcustomsdeclarationsystemAutomaticallyverifydata
• ChooseCustomsAdvancedCertification(AEO)Agent
• ParticipateTaxRefundCreditAccumulationProgramEnhancecorporateratings

5.How are the tax refund benefits allocated between the agent and the principal?

Must pay attention toThree legal requirements:

• Theagencyagreementmustbeclearlydocumented.:
  • Calculationmethodfortaxrefundamount
  • TimeLimitforTaxRefundPayment
  • Taxdisputeresolutionmechanism
• The bank account must be set up under tripartite joint supervision.
• The notarization of the tax power of attorney needs to be processed simultaneously.

6.How to handle tax refunds for cross-regional agency exports?

Key points of the new cross-regional tax rebate policy in 2025:

• TheYangtzeRiverDelta/GreaterBayAreaimplementsintegratedtaxrefunds.
  • Applicationmaterialscanbesubmittedremotely.
  • Taxrefundsarenotsubjecttogeographicalrestrictions.
• Other regions require processing.:
  • Cross-regionBusinessOperationFiling(OnlineProcessingviaElectronicTaxBureau)
  • VATprepaymentcertificate

7.How do foreign exchange settlement differences affect tax refunds?

According to the regulations of the State Administration of Foreign Exchange in 2025:

• Allowforexchangeratefluctuationswithin5%.
• Theexcessportionneedstobeprovided.:
  • cross-verificationofbankstatements
  • ExchangeRateFluctuationAnalysisReport
• It is recommended to utilize foreign exchange hedging instruments.

8.Can small-scale taxpayers apply for export tax rebates through an agent?

The new policy announced in 2025 clearly states that:

• Taxrefundisnotdirectlyapplicable.
• Alternativesolution:
  • Converttoageneraltaxpayer(salesexceed5millionyuanfor12consecutivemonths).
  • Contractmanufacturingtypecomprehensiveserviceenterprises

IX.What operations may trigger a tax audit?

Key Audit Areas in 2025:

• Thedeclaredpriceofthesamecommoditydeviatesbymorethan20%fromtheindustryaverage.
• Theexportvolumesignificantlymismatchestheproductioncapacity.
• Theagencyfeecollectionstandardisabnormal(theconventionalrateis0.8%-1.2%ofthecargovalue).

10.How to Choose a Reliable Export Agent Service Provider?

Professional advice verificationFive core qualifications:

• CustomsAEOAdvancedCertificationCertificate(2025Edition)
• ForeignExchangeAdministrationCategoryACertificate
• ElectronicPortDataCenterInterfaceQualification
• Over30%ofthepersonnelholdtheCertifiedTradeComplianceProfessional(CTCP)certification.
• RecordsofExportCreditInsuranceCoverage

It is recommended to prioritize service providers offeringThe whole - process visual management systemService providers that track tax refund progress in real time.