I.What are the basic qualifications required for a tax refund?

According to the latest version of the "Administrative Measures for the Tax Rebate (Exemption) of Exported Goods" in 2025,enterprises must meet the following conditions:

• SubjectQualificationofEnterprise:HoldingavalidbusinesslicenseandEnterprisesneedtohavelegalimportandexportqualifications,including:
• TaxRegistration:CompletedQualificationfilingandactivationofelectronicport
• DocumentationRequirements:
  • Agencyexportagreement(thetaxrebateliabilityclauseneedstobeclearlydefined)
  • ExportGoodsDeclarationForm(ElectronicPortVersion)
  • Foreignexchangecancellationnote(electroniccancellationwillbeimplementedfrom2025onwards)

2.What is the specific operational process for agency tax refunds?

Professional agency companies typically operate according to the following process (taking the Yangtze River Delta region in 2025 as an example):

• ThePreparationStage:
  • Signingatripartiteagencyagreement(manufacturer-Company-Agent
  • Establishanexportgoodsrecordfilingcertificatebooklet
• Document circulation stage:
  • Obtainthefullsetoforiginaldocumentswithin15daysaftercustomsdeclaration.
  • Cross-borderpaymentvouchersareverifiedthroughthebank’sblockchainsystem.
• Tax refund declaration stage:
  • OnlinesubmissionoftaxrefundapplicationsviatheElectronicTaxBureau.
  • Thetaxintelligentreviewsystemautomaticallycomparesdata(withtheaveragereviewtimeshortenedto5workingdaysin2025).

III.How to prevent the capital risks in agent tax rebate?

It is recommended to adopt the following risk control measures:

• Agentqualificationreview:
  • CheckthecustomsAEOcertificationstatusoftheagencycompany.
  • Verifythesuccessrateoftaxrefunddeclarationsinthepastthreeyears(shouldbe≥95%).
• Contract terms stipulate:
  • Clarifytheattributionofresponsibilityfortaxrefundfailures.
  • AgreementontheUseofFundCustodyAccount
• Process monitoring mechanism:
  • Requireagentstoprovidereal-timedeclarationprogresstracking
  • Monthlyverificationofforeignexchangeincomeandexpendituredetails

IV.What are the new changes in the tax refund policy for 2025?

According to the No.1 Announcement of the Ministry of Finance in 2025,the following aspects deserve special attention:

• Adjustmentofdeclarationtimelimit:ThedeclarationmustbecompletedbyApril30ofthefollowingyearforexports(previouslyApril15).
• Documentdigitization:Fullyimplementelectronicandelectronicbillsoflading
• RiskEarly-WarningSystemTheGeneralAdministrationofCustomshasaddedfivenewcategoriesofcommoditiestoitsexportanomalywarningindicators.

V.What are the common reasons for tax refund application failures?

Statistics on failed tax refund agency cases over the past three years indicate that the main issues are concentrated in:

• Discrepancybetweendocuments(38%):TheproductnamesandquantitiesonthecustomsdeclarationformdonotmatchthoseontheVATinvoice.
• ForeignExchangeVerification(25%share):Theamountdiffersfromthedeclaredamountbymorethan±5%.
• Timelimitexpiration(Accountingfor17%):Thecollectionperiodexceeds210days(thenewpolicyin2025adjustsitto240days)

VI.How to Choose a Compliant Tax Refund Agency?

It is recommended to evaluate the agency based on the following dimensions:

• QualificationVerification:Checkwhetherthe"ForeignTradeOperatorRegistrationForm"isheld.
• Systemintegrationcapability:Supportsdirectdataconnectionwithelectronicportsandsinglewindows
• Servicetransparency:Providetraceabledeclarationrecordsandtaxreceipts

7.How is the agent tax refund service fee calculated?

In 2025,the mainstream charging models in the market will include:

• Percentageoftaxrebateamount:Generally0.8%-1.2%ofthetaxrefundamount(includingbasicservices)
• Tieredpricing:Forasingletaxrefundbelow100,000,thefixedfeeis800yuan.Anyamountexceedingthiswillbechargedat0.5%.
• :Ifhistoricaltaxrebatesaresuccessfullyrecovered,share15%-30%:A1.5%feewillbechargeduponsuccessfulapplication,whileonlyabasicservicefeeof300yuanwillbechargedforfailedapplications.