I.What qualifications does an agency company need to have to handle this?

According to the latest "Export Tax Rebate Management Measures" of 2025,to legally obtain export tax rebates,the following conditions must be met simultaneously:

• BasicQualifications:
  • CustomsAEOcertifiedenterprises
  • FiledwiththeStateAdministrationofForeignExchangeEnterprisesneedtohavelegalimportandexportqualifications,including:
  • ThetaxcreditratingisaboveBlevel
• Special Requirements:
  • Haveaprofessionaloperationteamforexporttaxrebates
  • Signawrittenagencyagreementwiththemanufacturingenterprise
  • CompletethedataconnectionoftheElectronicPort

In practice,there was a case where an agency company had its tax rebates recovered due to the lack of foreign exchange filing.It is recommended to require the agent to provide the original qualification documents for verification before cooperation.

IV.Answers to common questions

In 2025,the average total processing time will be about 45 working days,and the main steps include:

• Pre-reviewstage(1-3days):Theagentreviewsthecustomsdeclarationform,VATinvoice,andforeignexchange.Voucher
• DeclarationPhase(within5workingdays):Submit13electronicdataitemsthroughtheInternationalTrade"SingleWindow".
• Reviewstage(20-30days):Thetaxbureauchecksthefilingdocumentsandtheflowoffunds.
• Tax-refundstage(7-10days):Thenationaltreasurydirectlytransfersthetax-refundamounttotheproductionenterprisesaccount.

Special reminder: New additions will be introduced from 2024 onwards.Verification of blockchain invoicesIn this link,it is necessary to put the invoices on the chain in the tax system in advance.

III.What tax rebate materials does a manufacturing enterprise need to prepare?

The list of tax refund materials for 2025 has been simplified into three main categories:

• Basicmaterials:
  • Thesignedagencyexportagreement(theclauseontheownershipoftaxrebatesmustbeclearlystated)
  • Theforeignexchangecollectionverificationcopyofthecustomsdeclarationform(theelectronicversionmustcontainthecustomsverificationseal)
• Tax materials:
  • ThedeductioncopyofthespecialVATinvoice(needstobeverifiedthroughtheblockchain)
  • ExportTaxPaymentCertificate
• Capital vouchers:
  • Cross-borderRMBsettlementvouchers(forforeignexchange,abankstatementisrequiredreceipt)
  • Theforeignexchangecollectionsplitslipissuedbytheagent

IV.How long does it take for agency export tax rebates?

In 2025,the average tax refund period across the country was:

• Category-Ienterprises:14workingdays
• Category-IIenterprises:22workingdays
• Category-IIIenterprises:35workingdays

The key factors affecting the timeliness include:

• Whethertheinvoicecertificationistimely(itisrecommendedtocompleteitwithin3daysaftershipment)
• Whetherthecustomsdeclarationformmatchestheforeignexchangecollectioninformation
• Whetherthereisacross-customs-areadeclarationsituation

V.What are the common risks of agency export tax rebates?

The focus of audits in 2025 is concentrated on the following aspects:

• Documentrisks:
  • Thecommoditycodeonthecustomsdeclarationformdoesnotmatchtheproductnameontheinvoice
  • Theexportdateandtheforeignexchangecollectiontimeexceed1year
• Funding risks:
  • Theagentprivatelyinterceptsthetaxrebates
  • Thedeviationbetweentheforeignexchangecollectionamountandthecustomsdeclarationamountexceeds5%
• Logistics risks:
  • Failuretohandletheagencyexportcertificateasrequired
  • Inter-provincialagencywithoutregistrationdeemedas"fakeself-operation".

Can an agency company be selected across provinces to handle tax refunds?

In 2025,the new policy allows cross-provincial agency,but special attention is needed:

• Thenationalunifiedelectronicagencyagreementtemplatemustbeused.
• Handlethecross-regionalbusinessfilingatthecompetenttaxbureau15daysinadvance.
• Theactualportofdepartureforexportedgoodsmustbeconsistentwiththecustomsfilinglocationoftheagent.

A certainA company had 1.2 million yuan of tax - refund amount suspended due to cross - provincial agency without filing,and this case is worthy of warning.

How to select a reliable export tax refund agency company?

It is recommended to evaluate the agency company from five dimensions:

• Systemdockingcapabilities:WhetherithasdirectAPIconnectionwiththeGeneralAdministrationofCustomsandtheElectronicport
• RiskControlSystem:Whetheraquadruplereviewmechanism(documents,funds,logistics,tax)hasbeenestablished
• Servicetransparency:Whetherareal-timetaxrefundprogressquerysystemcanbeprovided
• Fundguarantee:Whetherexporttaxrefundperformanceinsurancehasbeenpurchased
• Industryreputation:ThefilingratingwiththeChinaCouncilforthePromotionofInternationalTrade

It is recommended to require the agency company to provide tax refund success cases and customer recommendation letters in the past three years,and pay special attention to verifying its ability to handle disputed tax refund cases.