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 core materials need to be prepared?

According to the latest requirements of the State Taxation Administration in 2025,the following documents must be prepared when entrusting an agent to handle export tax rebates:

• Agencyexportagreement(original)
  • Theoriginalagencyagreementstampedwiththeofficialseal
  • Customsexportdeclarationform(printedversionfromelectronicport)
  • VATSpecialInvoiceDeductionCopy
• Special documents:
  • ForeignExchangeAdministrationverificationandcancellationSingleProcessandFrequentlyAskedQuestionsforExportingMiningMachinerytoSoutheastAsia|ShanghaiImport/ExportAgent2024起實(shí)OkayElectronic化Tradedisputesettlementmechanisms
  • CertificateofExportAgencyGoodsissuedbytheentrustingparty

Note: New additions in 2025cross-border logistics tracking voucherfiling,which requires providing an electronic waybill voucher issued by the international transport company.

II.How long does the complete process for export agency tax rebates take?

The standard process generally takes90-120 working days,with the specific cycle broken down as follows:

• Documentpreparationstage:15-20workingdays(includingthetimeforthecustomsdeclarationtobereturned)
• Taxauditstage:45-60workingdays(reducedto30daysafterthesmartreviewsystemislaunchedin2025)
• Taxrebatefundsarrival:Bankprocessingperiodisabout10workingdays

Typical case: A Hangzhou-based textile company entrusted an agent to export goods in December 2024 and completed the tax refund process in March 2025,with the actual processing time taking 82 working days.

III.How does an agency company ensure the security of tax rebate funds?

A formal agency company should have Triple safeguard mechanism :

• Fundsupervision:Thededicatedtaxrebateaccountisseparatefromthecompany’soperatingaccount
• Agreementguarantee:Clearlyspecifythecompensationclausesforbreachofcontract(itisrecommendedtospecifyadailylatefeeof0.5‰)
• Specifythearbitrationinstitution(giveprioritytotheChinaInternationalEconomicandTradeArbitrationCommission)Applyforexportcreditinsurance(withtheaveragepremiumratedroppingto0.8‰in2025).

Risk Warning: In 2024,a certain company in Ningbocompany lost 2.3 million yuan due to the agent’s misappropriation of tax rebate funds.When choosing an agent,be sure to check the enterprise’s credit code and customs filing information.

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

The key adjustments this year include:

• Taxrefundrateadjustment:
  • Electromechanicalproductsmaintaina13%taxrebaterate
  • Thetaxrebateratefortextilesisincreasedfrom11%to12%
• Declaration method reform:
  • Fullimplementationof"paperless+blockchain"declaration
  • Cancellationofthephysicalcustomsdeclaration’sforeignexchangecollectionverification

Special note: Starting from July 2025,export foreign exchange collection periodis shortened from the original 9 months to 6 months.Exceeding this period will affect the tax rebate eligibility.

V.How to choose a compliant agency tax rebate service provider?

It is recommended to follow theABCD principle for selection criteria:

• ClassAqualification:HascustomsAEOadvancedcertification
• Businesscoverage:Atleast3yearsofexperienceinexporttaxrebateagency
• ComplianceRecord:Notax-relatedadministrativepenaltiesinthelasttwoyears
• Datacapability:Equippedwithanintelligenttaxrebatemanagementsystem(anoperationaldemonstrationcanberequested)

Reference data: According to industry statistics in 2025,the success rate of tax refunds for professional agencies is higher than that for enterprises handling it themselves.27.6%,and the average tax rebate period is shortened by18 working days.

(Data sources: Announcement No.1 of 2025 of the State Taxation Administration,China Customs Statistical Yearbook,Sinosure Industry White Paper)