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: How to confirm the capital flow?

Under the agency export mode,the capital flow of tax rebate follows the"FirstPost-settlementAfter the export enterprise receives foreign exchange through the agency company,it needs to provide:

• Completecustomsdeclarationform(fullyelectronicin2025)
  • Completecustomsdeclarationform(fullyelectronicsince2025)
  • Foreignexchangeverificationform(electronicversion)
  • Aftertheagencycompanyreceivesthetaxrefundfromthetaxauthority,itwillcompletethesettlementwithin
• 3 - 7 working daysin accordance with the agreement.Typical case: In 2025,a certain electromechanical enterprise exported goods worth 5 million US dollars through an agency.It received the tax refund on the 5th working day after collecting all the documents,and the annual capital turnover efficiency increased by 40%.
• Typical case: A mechanical and electrical enterprise exported $5 million worth of goods through an agent in 2025.It received the tax rebate on the fifth working day after collecting all the documents,and its annual capital turnover efficiency was improved by 40%

What factors affect the tax rebate settlement cycle?

By 2025,the average tax refund period will be shortened to However,the specific duration depends on: Processing efficiency of the customs port (the Yangtze River Delta/Pearl River Delta is faster than inland ports)

• Auditprogressofthetaxsystem(intelligentcomparisonisrealizedafterthelaunchofGoldenTaxPhaseIV)
• Capitaladvanceabilityoftheagencycompany(ClassAqualifiedenterprisescanshortenitby7-10days)
• Completenessofdocuments(blockchainevidencestoragerequirementswereaddedin2025)
• Documentcompleteness(newblockchainstoragerequirementsintroducedin2025)

How to prevent capital risks in tax rebate settlement?

the evidence chain preservation strategyPhased settlement + third - party supervisionThe advance payment shall not exceed 30% of the total contract amount

• Theadvancepaymentshallnotexceed30%ofthecontractamount.
• Pay40%aftercustomsdeclaration(thecustomsreleasedataneedstobeverified).
• Paytheremaining30%afterthetaxrefundarrives.
• Chooseajointlymanagedbankaccountorathird-partypaymentplatformtosupervisethefunds.

How should the agency service fee be calculated?

The mainstream billing method for agency fees in the 2025 era:

• Chargeaccordingtotheproportionoftaxrefundamount:0.8%-1.5%(includingtax).
• Chargeinalumpsumaccordingtotheexportamount:0.05-0.08yuanperUSdollar.
• Specialattention:
  • Thecostofadvancefundsneedstobecalculatedseparately(annualinterestrate5-8%).
  • Cross-borderpaymenthandlingfees(SWIFT/Cross-borderRMBchannel).
  • Handlingfeesfornon-refundabletaxamounts(suchasabnormalinputinvoices).

What situations will lead to delays in tax rebate settlement?

Common problems caused by regulatory focus in 2025:

• TheproductnamesonthecustomsdeclarationformdonotmatchthoseontheVATinvoice(anearlywarningwillbeissuediftheerrorexceeds3characters).
• Thedifferencebetweentheforeignexchangereceiptamountandthecustomsdeclarationamountexceeds5%.
• Theinputinvoicesofsuppliersareinvolvedinthelistofabnormalenterprises.
• DocumentreviewforenterprisesthathavenotpassedtheAEOcertificationofthecustoms.

How to verify the settlement ability of the agency company?

It is recommended toFour - step verification method:

• CheckthefilinginformationoftheStateAdministrationofForeignExchange(logintotheASONEsystem).
• Requiretheprovisionoftaxrefundsettlementstatementsforthepasttwoyears(focusonlarge-valuetransactions).
• Confirmthebankcreditline(high-qualityagencyenterprisesusuallyhaveacreditlineofover5million).
• Verifythehigh-levelcertificationqualificationofthecustoms(preferablychooseAEO-certifiedenterprises).

Special Note: In 2025,the State Taxation Administration will implement the following measures:"Tax Refund Settlement Whitelist"system.Enterprises can query the credit rating of agency companies in real - time through the electronic tax bureau.It is advisable to give priority to cooperating with service providers of AAA level,which can reduce the settlement risk by more than 30%.