1.Who is the subject of tax refund under the agency export model?

According to the "Administrative Measures for Value-Added Tax and Consumption Tax on Export Goods and Labor Services" issued by the State Taxation Administration:In an agency export business,the entity eligible for tax refund must be an agency company with export qualifications..The manufacturing enterprise must sign an "Agency Export Agreement" with the agent party,and transfer the tax refund rights through a "dual-header customs declaration form" (which displays both the names of the manufacturing enterprise and the agent company).

2.What are the key indicators to consider when selecting an agency company?

• CustomsAEOcertificationqualification：Priorityisgiventoadvancedcertifiedenterprises,whichcanenjoycustomsclearancefacilitation.
• Foreignexchangemanagementlevel:TherequirementistoachieveCategoryBorabovefortwoconsecutiveyears.
• Professionalservicecapability:
  • Theerrorrateincustomsdeclarationdocumentsisbelow0.5%.
  • Theaveragetaxrefundprocessingperioddoesnotexceed45workingdays.
• Risk prevention and control system: A complete trade authenticity verification process must be provided.

III.Agency in 2025What is the latest process?

The current tax refund process has been fully digitized:

• Signatripartiteagreement(factory+agent+overseasbuyer)
• Theagencycompanydeclarestheelectroniccustomsdeclaration.
• SynchronouslyuploadtheimagefileofthespecialVATinvoice.
• Thetaxsystemautomaticallymatchescustomsdeclarations,Data
• Afterintelligentapproval,thetaxpaymentwillbedirectlytransferredtothefactory’saccount.

Special attention: From November 2024,the query of export tax rebate rates requires the use of the new version of HS codes (2025 edition).Declaring with the old version of HS codes will result in a rejection of the application.

IV.What are the common misconceptions about tax refunds in export agency?

• Misconception1:"Agencycompaniescanhandlegoodswithhightaxrebaterates."

Fact:In 2025,the tax rebate rate for mechanical and electrical products will generally be reduced by 2-3%,while the tax rebate rate for textiles will remain unchanged at 13%

Risk Warning:The operation is suspected of falsely issuing VAT invoices.In 2025,the customs authorities have stepped up their inspections

New regulations require:Please translate the following Chinese to English:Need to be inPlease complete the foreign-related income declaration first,and the operation can only be performed after the data is synchronized to the tax system.

V.How to Prevent Risks in Agency Export Tax Refunds?

• Four-in-oneverification:
  • GoodsFlow(LogisticsTrackingDocument)
  • Cashflow(paymentandreceiptvouchers)
  • DocumentFlow(VATSpecialInvoice)
  • InformationFlow(ConsistencyBetweenCustomsDeclarationandContract)
• Regular Compliance Review:
  • Monthlyverificationoftheexporttaxrebatedetailedledger.
  • Conductquarterlydocumentfilinginspections.

VI.How do special trade methods affect tax refunds?

According to the No.38 Announcement of the General Administration of Customs in 2025:

• B2BExport:Approvalisgrantedfordeclarationunderthe9710model,butplatformtransactiondatamustbeprovidedfortaxrefund.
• Marketprocurementtrade:Underthe1039model,onlytheduty-freeandnon-refundablepolicycanbeapplied.
• Bondedmaintenancebusiness:"Maintenanceworkorder"mustbedeclaredseparatelyasthebasisfortaxrefund.

7.What materials are required for export tax rebate agency?

• Agencyexportagreement(original)
  • Originalagencyagreementwithofficialseal
  • ProformaInvoicevs.CommercialInvoiceComparisonTable
• Core credentials:
  • Customsdeclarationformfortaxrefund(electronicversion+paperbackup)
  • VATSpecialInvoiceDeductionCopy
  • BankReceiptofForeignExchange(mustindicatethecorrespondingcustomsdeclarationnumber)

8.How to handle abnormal tax refund situations?

2025 Common Problem-solving Solutions:

• SuspiciousCode1029(DocumentInformationMismatch)

Solution: Submit the "Explanation of the Situation" along with supporting materials within 20 working days.

Countermeasures: Provide a third-party "Exchange Rate Fluctuation Analysis Report."

Deadline: Before April 30 of the year following the export date.