I.Must it be processed through an agent?

According to the "Measures for the Administration of Value-Added Tax on Exported Goods and Services" issued in 2025,enterprises can choose toSelf-declarationOr entrustProfessional export tax rebate agencyHandling.But in practice,87% ofcompanies choose agency services,mainly because:

• Agenciesarefamiliarwithpolicydifferencesinvariouscustomsspecialsupervisionzones
• ProfessionalsystemautomaticallyverifiesthematchingbetweencustomsdeclarationformsandVATinvoices
• Canavoidtheriskoftaxrebatedelaysduetoincompletedocuments

What core materials are required for export tax rebates?

The latest requirements that must be included in 2025Basic document package:

• Customsexportdeclarationform(printedversionfromelectronicport)
• VATspecialinvoice(mustbeverifiedthroughtheStateTaxationAdministrationinvoiceverificationplatform)
• Copyofexportsalescontract(withsignatures/sealsofbothbuyerandseller)
• Internationaltransportdocuments(BillofLading/Waybill/RailwayWaybill
• Proof(cross-borderRMBsettlementrequiresSWIFTmessage)

III.How to calculate the tax rebate amount?

According to the new policies of the Cross-Border E-commerce Comprehensive Pilot Zone in 2025,the calculation methods for different models are as follows:

• B2Bdirectexport:Taxrebateamount=goodsvalue×rebaterate
• Overseaswarehouseexport:Requiresoverseaswarehouseregistrationcertificateandsaleslist
• 9810model:Declarebasedonactualexportedgoods,withtaxrebatecycleshortenedto45days

Is there a time limit for tax rebate declaration?

According to the Ministry of Finance’s Announcement No.18 of 2025:

• AftergoodsareexportedWithin6monthsDeclarationmustbecompleted
• 210daysafterexportAgentSelection(Specialindustriescanapplyforextension)
• Cross-yeardeclarationsmustbecompletedduringtheApriltaxfilingperiodofthefollowingyearCompleteinadvance

V.How to choose a reliable export tax rebate agent?

Three dimensions recommended for evaluating agencies:

• :CustomsAEOcertification,ClassAforeignexchangemanagemententerprises:
  • AAA-levelcreditenterpriseoftheChinaCustomsBrokersAssociation
  • QualificationforSingleWindowforInternationalTradeintegration
• Service capabilities:
  • Whetherequippedwithintelligenttaxrefundsystem(real-timeprogresstracking)
  • Whetherprovidingtaxriskearlywarningservices
• Geographical coverage:
  • Serviceoutletsestablishedinmajorportcities
  • Familiarwithspecialeconomiczonepolicies(e.g.freetradezones,comprehensivebondedzones)

VI.What are common reasons for tax rebate failures?

According to the data from the 2025 Tax Inspection Case Database,the high-frequency questions include:

• Discrepancybetweencustomsdeclarationtransactionmethodandshippingdocuments(e.g.CIFquotationwithoutfreightshown)
• MismatchbetweenVATinvoiceproductnamesandHScodes
• Foreignexchangereceiptamountdiffersfromdeclaredamountbyover±5%
• Failuretotimelycompleteexportgoodsreturntaxprocedures

VII.How are agency service fees typically calculated?

Industry mainstream charging models:

• Percentageoftaxrebateamount:0.8%-1.2%(includingbasicservices)
• Per-documentfee:200-500yuan/order(suitableforsmallorders)
• annualservicepackages:50,000-200,000yuan/year(includingriskguaranteeservices)

VIII.What situations may cause tax rebate delays?

The main delay situations reported by the General Administration of Customs in 2025:

• Failuretore-fileaftercustomsdeclarationmodification/cancellation
• Missingcross-customszonetransitdocuments
• Goodsinvolvedinanti-dumpingtaxinvestigationcatalog
• Exporttaxrebaterateadjustmenttransitionperioddeclarations