According to the Administrative Measures for Value - added Tax and Consumption Tax on Exported Goods and Services implemented in 2025,agency export tax rebate needs to meet three conditions simultaneously: What is the basic process?

The latest tax refund process in 2025 will still continue"Declare first,review later"Mechanism,but the General Administration of Customs has upgraded the electronic port system,which is specifically divided into four stages:

• Filingstage:Completetheelectronicdatafilingofthecustomsdeclarationwithin15daysafterexport.
• Declarationstage:SubmitthetaxrefundapplicationduringtheVATfilingperiodofthefollowingmonth.
• Reviewstage:Thetaxauthoritywillcompletethedocumentreviewwithin45workingdays.
• Returnphase:Thetaxrefundwillbeprocessedwithin5workingdaysaftertheapprovalisgranted.

2.What core materials are required for export tax rebate agency?

According to Announcement No.7 of the State Administration of Taxation in 2025,essential materials include:

• ExportGoodsCustomsDeclarationForm(electronicversion)withcustomsendorsement.
• SpecialVATInvoice(mustbeissuedthroughInvoiceVerificationPlatformVerification)
• ForeignExchangeVoucher(cross-borderRMBsettlementrequirespaymentinstructions)
• Exportagencyagreement(mustspecifyVATrebateentitlementownership)
• Transportdocumentsforexportgoods(BillofLading/WaybillTradedisputesettlementmechanisms

III.How long will the tax refund cycle take in 2025?

The normal tax refund period has been shortened from an average of 75 days in 2024 to 60 days.The specific timeframe depends on the following factors:

• EnterpriseCreditRating:ClassAtaxpayersareeligibleforExpresschannel(Approximately45days)
• DocumentIntegrity:Missingdocumentswillinterrupttheworkflow.
• CategoryofGoods:Mechanicalandelectricalproductsare5-7workingdaysfasterthantextiles.

IV.How to Avoid Failure in Export Tax Rebate Through an Agent?

According to the 2024 industry data,30% of the failed tax refund cases stemmed from the following issues:

• Timedislocation:Thecustomsdeclarationdateexceeds90daysfromtheinvoiceissuancedate.
• Amountdiscrepancy:Thediscrepancybetweenthedeclaredcustomsvalueandthereceivedpaymentexceeds±5%.
• DocumentationFlaws:Issuessuchasunclearcustomsinspectionstampsandotherminordetails.
• ExchangeRateFluctuation:Failuretousetheexchangerateofthefirstworkingdayoftheexportmonthasrequired

V.Does the traditional tax refund policy apply?

The implementation of tax refunds for cross-border e-commerce will begin in 2025.Categorized Management:

• B2BExport:Thetraditionaltaxrefundpolicystillapplies.
• B2CExport:
  • Forsingleticketsbelow5,000RMB:Simplifiedfilingproceduresareavailable.
  • Overseaswarehousemodel:Storageandlogisticsvouchersmustbeprovided.

6.What risk points should be considered when selecting an agency company?

It is recommended to focus on verifying the agency company’sThree Certificates and Two Records:

• CustomsAEOcertification
• Foreignexchangemanagementcompliancerecords
• RecordsofTaxRefundDisputeCasesinthePastThreeYears
• VATSpecialInvoiceReceiptandUsageRecord
• ElectronicPortOperatorRegistrationCertificate

Special vigilance is required."Tax included"Such violations of regulations,according to the typical cases in 2024,have led to 12 companies being disqualified from receiving tax refunds.