I.Can one apply for a tax rebate for entrusted export agency?

According to the latest "Administrative Measures for Value-Added Tax and Consumption Tax on Exported Goods and Services" issued in 2025,a manufacturing enterprise entrustingan enterprise to act as an agent for export can enjoy the tax rebate policy,but three core conditions must be met:

• Theagencyagreementmustclearlystatethe"entrustedexportagency"legalrelationship
• Theactualoperatingunitoftheexportedgoodsistheentrustingparty
• The"domesticshipper"and"productionandsalesunit"fieldsonthecustomsdeclarationformmustcorrespondaccurately

II.What changes will there be in the tax refund declaration process in 2025?

From December 1,2024,the policy will be implemented nationwide.Customs-Tax Data Direct Connection Systemhas been promoted nationwide.The process for entrusted agencyhas been adjusted as follows:

• Step1:Theagentuploadstheentrustedagreementfilingnumbersimultaneouslywiththecustomsdeclaration
• Step2:Customspushesthedeclarationdatatothetaxsysteminreal-time
• Step3:Theentrustingpartyconfirmsinthee-TaxBureauInformation
• Step4:Thesystemautomaticallygeneratesthetaxrebatedeclarationledger(mustbecompletedwithin90daysafterexport)

III.What core materials does the entrusting party need to prepare?

• Basicdocuments:
  • Agencyexportagreement(thetaxrebateliabilityclauseneedstobeclearlydefined)
  • Originalexportagencyagreement
  • Foreignexchangecollectionslip
• New materials (requirements for 2025):
  • Customsdataverificationreceipt(downloadedviatheSingleWindow)
  • Logisticstrackverificationreport

IV.How to calculate the tax rebate amount compliantly?

Professional agencies can effectively prevent and control three core risks: Special calculation rules forcross-customs-district agency:

• Generaltrade:Taxrefundamount=VATinvoiceamount×refundrate
• Processingtrade:Thedutiablevalueofimportedmaterialsmustbededucted
• Specialcircumstances:Iftheentrustingpartyandtheagentareindifferentcustomsdistricts,thetaxrateoftheactualexitcustomsdistrictofthegoodsshouldbeusedforcalculation

V.What common problems lead to tax rebate failure?

• Timingerrors:
  • Thecustomsdeclarationdateisaftertheinvoiceissuancedate
  • Exceedingtheforeignexchangecollectionperiod(currently6monthsafterexport)
• Documentary defects:
  • Theagencyagreementlacksapagingseal
  • Theproductionandsalesunitonthecustomsdeclarationformisnotfilledoutcorrectly

VI.How to prevent risks in export agency tax rebates?

It is recommended to establishQuadruple risk control mechanisms:

• Reviewoftheagent’squalifications:CheckthecustomsAEOcertificationstatus
• Processdocumentation:RequireGPSpositioningrecordsforthelogisticslink
• Fundsupervision:Setupaco-managedaccounttomanagethetaxrebatefunds
• Regularreconciliation:Reconcilethedatafromcustoms,tax,andforeignexchangeonamonthlybasis

VII.How to handle special circumstances?

• :Acertificateoftransferofownershipofgoodsissuedbyathird-partyinspectionagencyisrequired
• Returnedgoods:Theportionofthetaxthathasbeenrebatedmustberepaidbeforethereturnshipmentcustomsdeclaration
• Cross-yeardeclaration:From2025onwards,itwillnolongerbeallowedtofiletaxreturnsacrossfiscalyears.

(Note: This article is written based on the latest policies in April 2025.Please refer to the interpretation of the competent tax authority for specific execution standards.The citation of 2023 cases in the text is only for illustrating historical evolution; current policies have been updated.)