AgencyWhat documents are needed to be prepared?

According to the latest export tax rebate policy for 2025,the following core documents are required for agent-based export declarations:

• SpecialVATInvoice:Theinvoiceissuedbythesupplierwithataxrateof13%(thecurrenttaxratein2025)
• AgencyExportAgreement:Awrittencontractclarifyingtherightsandobligationsofbothparties
• ExportCargoDeclarationForm:Anelectronicdeclarationformissuedbythecustoms(sealoftheagencycompanyisrequired)
• ForeignExchangeVoucher:Aforeignexchangereceiptslipissuedbythebankoracross-borderRMBsettlementvoucher
• TaxRegistrationCertificateoftheEntrustingParty:ItneedstobeverifiedthroughtheElectronicTaxBureauoftheStateTaxationAdministration

How does the agency company complete the tax - rebate declaration?

The tax refund declaration process for 2025 has been fully digitalized and can be completed in three steps:

• Thefirststep:Informationfiling
  • ThetwopartiesoftheagencysignanentrustmentagreementontheElectronicTaxBureau
  • Uploadthedetailedlistofagency-exportedgoods(2025version)
• The second step: Data collection
  • ObtaincustomsdeclarationdatathroughtheInternationalTradeSingleWindow
  • AssociateVATinvoiceinformationandcompletelogicalverification
• The third step: Declaration submission
  • Usethenewexporttaxrefundmanagementsystem(2025upgradedversion)
  • Formallysubmittothetaxauthoritiesaftercompletingdataself-inspection

Who does the tax - rebate funds ultimately belong to?

According to the provisions of the "Announcement No.3 of 2025 of the Ministry of Finance and the State Taxation Administration":

• Undertheagencyexportmode,thetaxrefundrightsbelongtotheactualownerofthegoods
• Theagencycompanyonlyservesasthedeclarationentityandneedstoclarifythefundtransfertermsintheagreement
• ItisrecommendedtoadoptAthree-partyescrowaccountToensurethesafetyoffunds

What situations will lead to tax - rebate failure?

The seven risk points that will be the focus of tax inspections in 2025:

• Inconsistentdocumentaryinformation
  • Thedifferenceinthecommoditynamesonthecustomsdeclarationformandtheinvoiceexceeds3characters
  • Quantitydiscrepancycausedbyincorrectunitofmeasurementconversion
• Abnormal foreign exchange receipt
  • Failuretoreceiveforeignexchangewithin180days(exceptforspecialsettlementmethods)
  • Failuretocompletethecentralbankfilingforcross-borderRMBsettlement
• Failure to file for cross - provincial agency
  • Cross-provincialagencybusinessneedstobefiledwiththetaxauthoritiesofbothplacesinadvance

Is there a time limit for tax - rebate declaration?

The declaration period stipulated in the new policy for 2025 is as follows:

• Afterthegoodsareexported,thedeclarationneedstobecompletedbeforeApril30thofthefollowingyearTheforeignexchangereceiptperiodisextendedto
• 210daysafterexport(originally180days)Forspecialcircumstances,anextensionofthedeclarationcanbeappliedfor,butcompletesupportingmaterialsneedtobeprovided
• Basedon20yearsofindustryexperience,itisrecommendedtopayattentionto5dimensions:

How to choose a suitable agency company?

Qualification certification

• :CustomsAEOcertification,ClassAforeignexchangemanagemententerprises:Systemdocking
• :WhetheritsupportsdirectconnectionanddeclarationwiththeElectronicTaxBureau:Riskcontrolsystem
• Riskcontrolsystem:Fundsafety
• FundSafety:Whethertoprovideperformancebondorinsuranceguarantee
• ProfessionalTeam:Configurationofcertifiedcustomsdeclarantsandtaxagents

What are the new changes in agency export tax rebate?

Three policy adjustments worth noting in 2025:

• Verificationofauthenticityofblockchaindocuments:Dataofthecustoms,tax,andforeignexchangedepartmentsareputontheblockchain
• Intelligenttaxrefundreview:TheAIsystemautomaticallyidentifieshigh-risktransactions
• Greenchannelmechanism:Implementthe"refundfirst,reviewlater"policyforenterpriseswithAAAcreditratings.