I.Entrusting an AgencyWhat are the basic requirements?

According to the latest "Administrative Measures for Value-Added Tax and Consumption Tax on Exported Goods and Services" issued in 2025,the conditions for entrusting an agent to handle tax refunds are as follows:

• Qualificationrequirements:
  • TheagentmustpossessRecord-filingforforeigntradeoperators
  • Theprincipalmustcompleteexporttaxrebate(exemption)filing
• Documentation Requirements:
  • Exportagencyagreement(mustspecifyVATrebateentitlementownership)
  • 100%consistencybetweenproformainvoiceandcustomsdeclarationinformation

II.What changes will there be in the tax refund declaration process for agents in the 2025s?

The latest tax rebate process consists of three stages:

• Datapreparationstage:
• Real-timesynchronizationofelectronicportdatawiththetaxsystem
• VATspecialinvoicesmustbeissuedwithin30daysafterdelivery
• Declarationphase:
• Addedelectronicfilingof"PowerofAttorneyDeclaration".
• Taxrebatedeclarationperiodshortenedto90daysaftergoodsexport
• Reviewstage:
• Thetaxauthoritieshaveimplementedanewmechanismof"refundbeforeverification."
• Spotcheckratioforkeymonitoredindustriesincreasedto25%

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

According to the analysis of typical foreign trade disputes in 2025,it is recommended to take the following measures:

• Contracttermsdesign:
  • Agreetopayagencyservicefeesaftertaxrefundisreceived
  • Establishpenaltyclauseforbreachofcontract(recommendednolessthan20%oftaxrefundamount)
• Process monitoring measures:
  • Requireagentstoprovidereal-timedeclarationprogresstracking
  • Regularlyverifycustomselectronicledgerdata

IV.How to calculate tax refund for special trade methods?

Detailed rules for tax refund calculation in 2025:

• Processingtrade:
• Processingtradecalculatesthedeductionamountusingthe"actualconsumptionmethod".
• Processingwithsuppliedmaterialsreceivesa3%taxrefundontheprocessingfee
• :
• 9810modelqualifiesforfulltaxrefund
• Overseaswarehousegoodsrequireprovisionofwarehousinglogisticscertificates
• Marketprocurement:
• Under1039model,taxrefundiscalculatedat70%ofthepurchaseamount
• Requiresprovisionofdatafromthemarketprocurementtradeinformationplatform

V.How long is the agent tax refund cycle?How to expedite?

Statistics on the tax refund time limit in 2025:

• Regularcycle:
• Class-Ienterprises:Within5workingdays
• Class-IIenterprises:Within10workingdays
• Class-IIIenterprises:Within15workingdays
• Accelerationtechniques:
  • CompleteexportinadvanceTheagencycompanyassiststheenterpriseinhandlingtheforeignexchangereceiptverificationprocedurestoensurethesafetyofexportpayments.
  • Useblockchaininvoiceverificationsystem
  • Applyfor"Whitelist"EnterpriseQualification

(Note: This article is written with reference to Announcement No.1 of 2025 of the State Taxation Administration,Order No.78 of the General Administration of Customs,and the latest risk control guidelines of China Export & Credit Insurance Corporation.Please refer to the requirements of the competent tax authority for specific operations.)