Who should fill out the declaration form?

According to the latest "Administrative Measures for Value-Added Tax on Exported Goods and Services" implemented in 2025,the declaration subject must meet three conditions at the same time:① Havingthe right to operate ② Having completed the export tax refund filing ③ Gathering all the required documents.Agent enterprises should pay special attention:

• Manufacturingenterprisesmustdeclaretaxexemption,creditandrefundbythemselves
• Enterprisescanentrustanagencytodeclare
• Applicabletospecialdeclarationchannels

How to calculate the proportion of input tax transferred out?

After the direct data connection between the General Administration of Customs and the State Taxation Administration in 2025,the system will automatically verify three core data items:

• Amountdifferencetolerance±5%:Bankvoucherexplanationisrequired
• Whenthecurrencyisinconsistent:Convertaccordingtotheexchangerateonthedateofcustomsdeclaration
• Involvingsamplegifts:Aseparatenoteof"zero-valuedeclaration"isrequired.

What should be done if the declaration system prompts Customs data does not exist?

According to the adjusted calculation formula for 2025:

• Generaltrade:Taxexemption,creditandrefundamount=Exportamount×Taxrefundrate
• Processingtrade:Theamountofbondedimportedmaterialsneedstobededucted
• Foreignexchangefluctuationlockingplan
  • Forsomegoodstransferredfordomesticsales,allocateaccordingtotheproportionofsalesvolume
  • Calculatedefectiveproductsaccordingtotheactuallossrate

What should I do if the declaration system prompts "Customs data does not exist"?

It is recommended to check according to the following steps:

• Confirmwhetherthereleasedateofthecustomsdeclarationformismorethan72hours
• Checkwhetherthe18-digitcustomsdeclarationnumberiscompletelyentered
• ContacttheElectronicPorttore-sendthedata
• Thenewlyadded"datatransmission"channelin2025(requiresprovidingacopyofthecustomsdeclarationform).

What situations may lead to a suspension of tax refund?

Audit focus in 2025 includes:

• Abnormalforeignexchangecollection:Noforeignexchangecollectionformorethan90dayswithoutjustifiablereasons
• Incompletedocumentfiling:Lackofbilloflading/factoryinspectionreport
• Invertedpurchase-salesdata:Inputtaxgreaterthanoutputtaxforthreeconsecutivemonths
• Newlyestablishedenterprisesmustundergoamandatoryreviewfortheirfirsttaxrefund(anewregulationintroducedinDecember2024).

What qualifications should be noted when choosing an agency?

Legal agent enterprises must have simultaneously:

• ImportqualificationapprovedbytheMinistryofCommerce
• Taxrefundagencyqualificationfiledwiththetaxbureau
• ClassAorabovecertificationoftheChinaCustomsBrokersAssociation
• InsureProfessionalLiabilityInsurance(Mandatoryrequirementin2025)

What are the major changes in the tax refund policy for 2025?

Three major adjustments in this year are worthy of attention:

• Thetimelimitforelectronicfilingisshortenedtowithin15workingdaysafterexport
• Thetaxrefundratefortextilesisadjustedbackto13%(2%higherthanthatin2023)
• Introducea"TaxRefundCreditPoints"system(withabaselinescoreof100points).

How long will it take to receive the tax refund after filing the declaration?

The timeframes committed by local tax bureaus across the country in 2025:

• Class-Ienterprises:Within5workingdays
• Class-IIenterprises:Within10workingdays
• Class-IIIenterprises:Within15workingdays
• Forenterprisesfilingthedeclarationforthefirsttime,a7-dayon-siteinspectionperiodneedstobeadded

How to correct a wrong declaration?

Handle in two situations:

• Beforesubmissionforreview:Directlywithdrawthemodification
• Afterreviewandapproval:
  • Iftheamounterrorislessthan10,000yuan,asimplecorrectioncanbeappliedfor
  • Formajorerrors,theDeclarationErrorDescriptionFormneedstobefilledout