I.What types of export businesses are eligible for tax refund applications?

According to the latest data for 2025,Management MeasuresTo apply for a tax refund,the following conditions must be met simultaneously:

• Thegoodshavecompletedcustomsclearance.(Generaltrademethod)
• Doneandcompletetheforeignexchangeverificationprocedures.
• ObtainlegallyvalidVATspecialinvoices
• TheproductfallsunderthecategoryreleasedbytheStateTaxationAdministration.TaxRefundProductCatalog
• Thedeclarationdeadlineisfromthedateofcustomsdeclarationforthegoods’exportuntilApril30ofthefollowingyear.

II.How to assist enterprises in completing tax refunds?

The standard service process of a professional agency includes:

• Qualificationpre-reviewstage
  • Verifythetaxrefundeligibilityofexportenterprises
  • ReviewtheapplicabilityoftheHScodeforthegoods.
• Document preparation stage
  • Guidethepreparationofcustomsdeclarationforms,billsoflading,andinvoicestoensure"three-documentconsistency."
  • AssistinobtainingcompliantspecialVATinvoices.
• Declaration Tracking Phase
  • ElectronicPortDataMatching
  • IRSSystemFilingTracking
  • Emergencyhandlingofabnormalsituations

III.What are the new changes in export tax rebates in 2025?

According to the transition policy issued by the Ministry of Finance at the end of 2024:

• TheapplicabletaxrefundratioforB2Bexportshasbeenincreasedto92%.
• NewlyaddedCatalogofGreenProductsEligibleforTaxRefunds,includingThefollowing118tariffcodes:
• ImplementPaperlessTaxRefund2.0System,theaveragereviewcyclehasbeenshortenedto15workingdays.
• Establishacreditratingsystemforexportenterprises,withGradeAenterpriseseligibleforprioritizedtaxrefunds.

IV.Why are some companies’ tax refund applications rejected?

Based on our practical case handling experience,common issues include:

• Overdueforeignexchangereceipt:ThediscrepancybetweenthecustomsdeclarationamountandtheVATinvoiceexceeds1%.
• Timelimitexpiration：Thetimeofforeignexchangereceiptexceeds210daysafterexport.
• Incorrectcommodityclassification:TheactualgoodsdonotmatchthedeclaredHScode.
• Supplierqualificationissues：Theinvoicingpartyhasarecordoftaxirregularities.

V.How to Prevent Legal Risks in Export Tax Rebates?

Recommended for enterprises to establishTriple risk control mechanism:

• Pre-eventprevention
  • Requesttheagencytoprovidequalificationcertificates(suchasCustomsAEOcertification,etc.).
  • Establishasupplierblacklistandwhitelistsystem.
• In-process monitoring
  • Monthlyverificationofexportdataandtaxrefundprogress
  • Completeretentionoflogisticstrackingevidence
• Post-audit
  • Engageathirdpartytoconductaspecialauditfortaxrefund.
  • Regularlyupdatethecommodityclassificationdatabase.

Special reminder: The following policies will be implemented starting from 2025.Export Tax Rebate Filing SystemEnterprises are required to complete product filing in advance via the electronic port.It is recommended that first-time exporters initiate the filing process at least 30 working days ahead.When selecting an agency service,ensure that it has operational permissions for both customs and tax systems,and sign an agreement that includesTax Refund Time Limit Guarantee ClauseService Agreement.