According to the Administrative Measures for Value - added Tax and Consumption Tax on Exported Goods and Services implemented in 2025,agency export tax rebate needs to meet three conditions simultaneously: What are the basic requirements that need to be met?

According to the latest export tax rebate policy for 2025,enterprises applying for tax rebates through the agency model must meet the following conditions simultaneously:

• Entityqualificationrequirements:
  • TheentrustingpartymustpossessthequalificationofageneralVATtaxpayer.
  • TheagentmustpossessTheoperationrighthasbeentemporarilyobtainedandtheexporttaxrebate(exemption)filinghasbeencompleted.
• Proof of Business Authenticity:
  • Pleaseprovidethecompleteagencyexportagreement(theownershipofthegoodsmustbeclearlyspecified).
  • ForeignExchangeThevouchermustmatchtheamountonthecustomsdeclaration.

2.What core materials are required for the declaration of export tax rebates through an agent?

After the upgrade of the electronic declaration system in 2025,enterprises need to pay special attention to the following points in preparing the required materials:

• Agencyexportagreement(original)
  • Theagencyexportgoodscertificatesignedandstampedbybothparties(generatedbythenewversionoftheelectronicsignaturesystem).
  • CustomsExportDeclarationForm(ElectronicPortdatamustcompleteonlineverification)
• Capital vouchers:
  • Exchangememoorreceiptnotification(mustincludetheverificationinformationfromtheStateAdministrationofForeignExchange)
  • VATSpecialInvoice(theinvoicinginformationmuststrictlymatchthecustomsdeclarationform)

III.What are the new changes in the declaration time limit for 2025?

The announcement issued by the State Taxation Administration in January 2025 clearly states that:

• TheregulardeclarationdeadlineremainsbeforetheVATfilingperiodinApriloftheyearfollowingtheexportofthegoods.
• NewlyaddedHandlingofElectronicDocumentswithToleratedDeficienciesMechanism:
  • ClassAcreditenterprisesmaysubmitelectronicdatainadvance.
  • Thedeadlineforsubmittingsupplementarypapermaterialshasbeenextendedto180days.
• Cross-border RMB settlement transactions must be submitted simultaneously.RCEP Electronic Certificate of Origin Declaration

IV.What special risks exist in the agency model that need to be guarded against?

Based on the 200+ agency tax refund cases we have handled,special attention should be paid to:

• Four-streamintegrationrisks:
  • Theflowofgoods,funds,invoices,andinformationmustbefullyaligned.
  • Theagentshallnothandleforeignexchangereceiptsandpayments(specialregulationsapplyincertainregions).
• Conflict in filing information:
  • Theclient’sproduction-orientedenterprisemustcompletetheexporttaxrebatefilinginadvance.
  • Theservicecontentoftheagentmustbeconsistentwiththebusinessscopespecifiedinthebusinesslicense.

How to choose a reliable agency export service provider?

Recommend evaluating agency qualifications from these dimensions:

• OfficiallyCertifiedQualification:
  • ChecktheAEOcertificationlevelofthecustoms(itisrecommendedtochooseanadvancedcertifiedenterprise).
  • Verifytheclassificationmanagementcategoryofexporttaxrebatewiththetaxauthority(preferablyClassIenterprises).
• System docking capabilities:
  • DoesitsupportdirectdataconnectivitywiththeElectronicPortandSingleWindow?
  • Improvementlevelofthetaxrefundprogressvisualizationinquirysystem

Special reminder: Starting from 2025,some regions will pilot the implementation of this policyIntelligent Tax Refund RobotThe service allows for real-time monitoring of declaration progress and risk alerts.It is recommended to prioritize service providers equipped with this system.