What is the basic process of tax declaration?

In 2025,export agents will need to comply with the requirements for tax declaration."Document matching,tax refund after payment"After the export enterprise receives foreign exchange through the agency company,it needs to provide:

• Stage1:DeclarationPreparation
  • ConfirmtheHScodeandtaxrebaterateofthegoods(thetaxrebaterateformechanicalandelectricalproductsin2025isgenerally13%).
  • Collectoriginalvoucherssuchascustomsdeclarationforms,specialVATinvoices,andexportcontracts
• Stage 2: Electronic Declaration
  • CompletethroughtheElectronicPortDeclareontheIntegratedServicePlatform
  • SomeregionshavepilotedtheuseoftheInternationalTradeSingleWindow3.0system
• Stage 3: Tax Review
  • Theaveragereviewcycleisshortenedto7workingdays(30%fasterthanin2023)
  • Focusonverifyingthematchingofcross-bordercapitalflowandgoodsflow

What core materials are needed to prepare for agency tax declaration?

In 2025,the General Administration of Customs required thatThree types of mandatory materials + two types of supplementary materials:

• Basicdocuments
  • Exportgoodscustomsdeclarationform(Theelectronicversionneedstobestampedwithanelectronicsignature)
  • SpecialVATinvoice(NeedstobecertifiedthroughthetaxUkey)
• Auxiliary vouchers
  • BillofLading/WaybillProcessandFrequentlyAskedQuestionsforExportingMiningMachinerytoSoutheastAsia|ShanghaiImport/ExportAgentmusthave顯示完整:Beforethegoodsareexported,thefreightforwardingenterpriseneedstodeclaretherelevantinformationofthegoodstothecustoms,includingthename,quantity,value,originandotherinformationofthegoods,andpaythecorrespondingtariffsandtaxes.path)
  • ForeignExchangeVouchers(Forcross-borderRMBsettlement,RCPMISmessagesneedtobeprovided)
• Materials for special situations
  • Needtoprovidethecustomssupervisioncertificateofthetransitplace
  • Forreturnedgoods,aninspectionreportfromanoverseasnotaryinstitutionneedstobeattached

What common risks should be noted when entrusting tax filing?

According to the customs inspection cases in 2025,there are three types of risks that need to be given special attention to prevent:

• Riskoffalsedocuments
  • Atextileenterprisewasrequiredtopaybackthetaxesduetothedifferencebetweenthedeclaredunitpriceandthecontractpriceexceeding5%.
  • ItisrecommendedtoestablishThree-documentverificationmechanism(Contract,invoice,customsdeclarationform)
• Time Sensitivity Risk
  • FailuretofileataxreturnbeforethedeadlineforVATtaxfilinginApriloftheyearfollowingexportwillresultinthelossofthetaxrefundright.
  • Itisrecommendedtosetupa90-dayearlywarningmechanismtotrackthetransferofdocuments.
• Risk of policy application
  • B2Bexportsneedtobedeclaredseparatelyaccordingtothesupervisioncode9810.
  • ErrorsinapplyingtherulesoforiginofRCEPmemberstateswillleadtotarifflosses.

How to choose a reliable export tax filing service provider?

It is recommended toThree - dimensional evaluation methodScreening service providers:

• Fromtheperspectiveofqualifications
  • VerifythecustomsAEOcertificationqualifications(thenewversionofthecertificationstandardshasbeenimplementedin2025)
  • Confirmthatithastherecord-filingforcross-borderpaymentbusiness.
• Capability Dimensions
  • Requestademonstrationoftheintelligentcustomsdeclarationsystem(ItneedstobecompatiblewiththedatastandardsofthesecondphaseoftheGoldenCustomsProject).
  • Verifythesuccessfultaxrefundcasesofsimilarproductsinthepastthreeyears.
• From the perspective of risk control
  • Confirmthatitprovidespre-declarationreviewservices
  • Requireissuanceofandataxcompliancecommitmentletter.

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

Three major policy adjustments this year require special attention:

• Reformofthedeclarationmethod
  • Fullyimplementpaperlessdeclaration(Theretentionperiodofpapermaterialsisextendedto10years).
  • NewlyaddedIntelligentform-matchingfunctionReducemanualerrors.
• Shift of supervision focus
  • Strengthentaxinspectionsoncross-bordere-commerceoverseaswarehouseexports.
  • Establishahierarchicalmanagementsystemforexporttaxrebateenterprises(thereviewspeedofClassAenterprisesisincreasedby50%)
• Compress the tax rebate cycle
  • ThetaxrebatetimelimitforClassIenterprisesisshortenedto3workingdays
  • Pilotthe"immediaterefunduponfiling"fasttrack(currentlylimitedtoenterpriseswithincomprehensivebondedzones).