I.How to screen for a professional and reliableagency?

When choosing an export tax rebate agent,focus on the following factors:

• Qualificationverification:CheckwhethertheagencyholdsaCustomsAEOcertificationandataxagentfirm’spracticelicense,whichwereaddedin2025.specialqualificationrequirementsfortaxrebates
• Industryexperience:Requestservicecasesfromthesameindustry,especiallythosethathavehandledtaxrebatesafterthe2023VATe-invoicingreform
• Servicescope:Confirmtheirfull-processservicecapabilities,coveringcustomsdeclaration,documentreview,andforeignexchangeverification
• RiskControlSystem:Checkwhetherthesmarttaxrefundsystemtheyuseisconnectedtothe"GoldTaxV"dataplatformnewlylaunchedbytheGeneralAdministrationofCustomsin2025.

II.What hidden risks in agency services should be watched out for?

In 2025,tax rebate supervision will exhibit three new characteristics:

• Real-timedatasharingandverificationmechanismbetweencustomsandtaxauthorities
• Comprehensiveupgradeoftheexportgoodstraceabilitysystem
• ElectronicdocumentationrequirementsforB2Bcross-bordere-commerceexporttaxrebates

Pay special attention to the following risk points:

• Thefinancialsecurityoftaxrebatefundsadvancedbytheagency
• Riskoftaxauditstriggeredbynon-standarddocumentpreparation
• Taxrebatediscrepanciescausedbyfailuretodeclarereturnedgoodsfromcross-bordere-commerceinatimelymanner

III.How to match agency services with different trade modes?

Choose a specialized agency that matches the enterprise’s trade model:

• Generaltrade:FocusonVATinvoicemanagementcapabilities
• Processingtrade:
• Cross-bordere-commerce:Chooseanagentwithpracticalexperienceinthe9810/9710models
• MarketProcurement:Needstobefamiliarwiththespecialdeclarationrequirementsofsupervisioncode1039

IV.How to effectively protect your rights in case of a tax rebate dispute?

The revised version of the "Export Tax Rebate Management Measures" implemented in 2025 clearly stipulates that:

• Establishmentofafilingsystemforagencyservicecontracts
• Establishmentofprovincialtaxrebatedisputemediationcenters
• Implementationofacreditratingmanagementsystemforagencies

Recommended steps for rights protection:

• Immediatelyfreezepaymentofthedisputedamount
• Requesttheagenttoprovidecompleteoperationalrecords
• Downloadoriginaldeclarationdataviatheelectronicport
• Applyforanadministrativereviewfromthetaxbureauofthelocalcustomsspecialzone

5.What are the major changes in the tax refund policy in 2025?

Three major policy adjustments to focus on this year:

• Declarationdeadline:TraditionalThetaxrefunddeclarationperiodforenterpriseshasbeenextendedfromsixmonthstoeightmonthsin2024.
• Reviewmethod:Aconvenient"rebatebeforereview"measureisimplementedforenterpriseswithannualtaxrebatesunder5million
• Materialrequirements:Newnormforelectronicsubmissionofoverseaswarehouseregistrationcertificatesforcross-bordere-commerce

It is recommended that enterprises check the "Export Tax Rebate Rate Library" of the State Taxation Administration monthly for updates,focusing on the impact of HS code adjustments on tax rebate rates.