What core materials need to be prepared before filing?

According to the latest "Management Measures for Value-Added Tax on Exported Goods and Services" issued in 2025,enterprises are required to prepare the following:

• OriginalcustomsdeclarationformProcessandFrequentlyAskedQuestionsforExportingMiningMachinerytoSoutheastAsia|ShanghaiImport/ExportAgentDedicatedconnection
• SpecialVATInvoice(ThecreditvouchermustbeauthenticatedthroughtheNationalTaxationAdministrationsystem.)
• ForeignExchangeVoucher(forcross-borderRMBsettlement,across-borderpaymentfilingformmustbeprovided)
• CopyoftheExportSalesContract(mustfullycorrespondwiththeinformationonthecustomsdeclarationform)
• Specialindustriesrequireadditional:
  • ExportFilingCertificate
  • HazardousChemicalBusinessLicense

What are the common mistakes when filling out a VAT invoice?

Service cases from the past three years indicate that 90% of application failures stem from incorrect invoice information:

• Thenameofthegoodsmustbecompletelyidentical.:Thecustomsdeclarationformshows"CarbonSteelFlangeDN50",andtheinvoicecannotbesimplifiedas"Flange".
• UnitConversionPitfalls:Customsdeclarationistobemadein"kilograms,"whileinvoicesaretobeissuedin"pieces,"withaconversionnoteattached.
• Specialhandlingforcross-borderRMBsettlement:The"KJ"identifierandtheSWIFTcodeofthesettlementbankmustbenotedintheremarkscolumn.

How to handle discrepancies between customs declaration forms and tax refund declaration data?

After the General Administration of Customs launches the new declaration system in 2025,it is recommended to handle discrepancies according to the following process:

• 1.Logintothe"SingleWindow-ErrorCorrection"modulebeforethedeclarationdeadline.
• 2.Fordiscrepancyamounts≤1%ofthedeclaredcustomsvalue,adirectnotecanbemadeforexplanation.
• 3.Significantdiscrepanciesmustbesubmitted:
  • ExplanationofDifferencesinSignaturesBetweenBuyerandSeller
  • Quality/QuantityCertificatebyaThird-PartyInspectionAgency

How to choose a reliable tax filing agency?

It is recommended to evaluate service providers from three dimensions:

• QualificationVerification:Checktheregistrationnumberofthe"AgentExportTaxRebateServiceQualificationCertificate"
• Industrycompatibility:Fortheexportofchemicalproducts,itisnecessarytoselectanagencyfamiliarwiththehazardouschemicalsfilingprocess.
• Serviceprocesstransparency:
  • Isthereareal-timetrackingsystemfordeclarationprogress?
  • Isthereacommitmenttodualverificationduringthehandoverofmaterials?

What should we pay special attention to regarding the policy changes in 2025?

• ChangeintheMethodofTaxRefundRateInquiry:TheoriginalHScodequeryhasbeenchangedto"productname+purpose"intelligentmatching.
• Adjustmentofdeclarationtimelimit:Thedeclarationmustbecompletedwithin180daysafterthegoodsareexported(previouslybyAprilofthefollowingyear).
• Mandatoryrequirementsforelectronicsignatures:Allpapermaterialsmustbesimultaneouslyuploadedwithanelectronicallysigneddigitalversion.

Authoritative Answers to Common Questions

Q: What is the fundamental difference between self-declaration and agent declaration?

A: Agencies can utilize the "whitelist" enterprise channel to enjoy policy benefits such as simplified document review and priority processing.

Q: How to remedy a missed declaration period?

A: Starting from 2025,applicants will be allowed to submit applications through the "Export Tax Rebate Supplementary Reporting System",but they will need to provide additional documents: ① Proof of force majeure ② Bank documentsProof of Delay.

Q: How long does the tax refund process usually take?

A: Normally,it takes 20 working days,but the following situations may lead to an extension: ① First-time declaration enterprises ② Cases where the single tax refund amount exceeds 500,000 yuan require manual review.