I.What is an agency?How does it differ from traditional self-operated exports?

Agency export tax refund refers to professionalcompanies assisting manufacturers in completing the entire process of export clearance,foreign exchange settlement,and tax refund declaration.The core differences from self-operated exports are:

• Differentrefundentities:Undertheagencymodel,themanufacturerastheactualownerenjoystaxrefundrights
• Cleardivisionofresponsibilities:Theagencycompanyisresponsiblefordocumentcompliance,whiletheclientmustprovidecompleteVATinvoices
• risk-sharingmechanisms:Thenewpolicyin2025emphasizesthatagentsshallbearjointandseveralliabilityfortheauthenticityofexportdata.

What core documents are required for agency export tax refunds?

According to the "Management Measures for Export Tax Rebate (Exemption)" issued by the State Taxation Administration in January 2025,the necessary documents include:

• Customs-stampedexportgoodsdeclarationform(electronicversionmustmatchSingleWindowdata)
• VATspecialinvoice(originaldeductioncopy)
• Agencyexportagreement(mustclearlyspecifytaxrefundliabilityclauses)
• ForeignExchangeCertificate(mustcomplywithnewcross-borderRMBsettlementregulations)
• Specialattention:From2025,therewillbenewrequirementsfortheregistrationoftraceabilityQRcodesforexportedgoods.

How many steps are there in the complete agency export tax refund process?

The standard operating process consists of four key stages:

• ThePreparationStage
  • Signingatripartiteagreement(manufacturer,tradingcompany,overseasbuyer)
  • Completingexporttaxrefund(exemption)filing
• Document circulation stage
  • Collectingdeclarationformswithin60daysaftergoodsdeparture
  • ObtainVATinputinvoiceswithin90days
• Declaration and review stage
  • Foreigntradecompaniessubmitdatathroughtheelectronicport
  • Thetaxauthoritiesimplementadualmechanismof"intelligentdocumentreview+manualverification".
• Tax refund payment stage
  • By2025,theaveragetaxrefundperiodwillbeshortenedto12workingdays.
  • Taxrefundswillbedirectlytransferredtothedesignatedaccountofthemanufacturingenterprise

What are the common risks in agency export tax refunds?How to prevent them?

Based on our experience in handling 300+ cases,high-frequency risk points include:

• Four-flowinconsistencyrisk:Goodsflow,capitalflow,invoiceflow,andcontractflowmustcompletelymatch
• Riskoftimeliness:Latefilingwillresultinlossoftaxrefundeligibility(currentregulationsrequirefilingbeforetheVATtaxfilingdeadlineinApriloftheyearfollowingexport)
• Exchangeratefluctuationrisk:Itisrecommendedtouseforeignexchangehedgingtools
• Preventionrecommendations:
  • SelectAAA-ratedforeigntradeagencycompanies
  • Establishaspecialledgerforexporttaxrefunds
  • RegularlyparticipateincustomsAEOcertificationtraining

5.What are the major changes in the export tax rebate policy in 2025?

Three major policy adjustments this year require special attention:

• Taxrefundrateadjustment:Taxrefundrateincreasedto17%(originally15%)
• ReforminDeclarationMethods:FullyImplementthe"Paperless+Blockchain"DeclarationSystem
• Regulatoryfocusshift:IncreasetaxrefundauditsforB2Bexports
• Transitionalarrangements:ExportedgoodswillstillbesubjecttotheoriginaltaxrebateratebeforeDecember31,2024.

How to handle failed agency export tax refunds?

If a tax refund is rejected,the following steps are recommended:

• ImmediatelyretrievethetaxauthoritysTaxRefundRejectionDecisiontoanalyzespecificreasons
• Commonremedialmeasures:
  • Supplementdocumentation(canberefiledwithin15workingdays)
  • Applyforextensionoffiling(requiresproofofforcemajeure)
  • Initiatetheadministrativereconsiderationprocedure(withtheadditionofanonlinereconsiderationchannelin2025).
• For major dispute cases,it is recommended to engage professional international tax lawyers for handling.