I.Under the agency export model,who exactly is the statutory taxpayer?

According to the "Provisional Regulations of the People’s Republic of China on Value-Added Tax" and the latest amendment to the "Administrative Measures for Value-Added Tax on Exported Goods and Services" in 2025,The agency export business is subject to dual taxation obligation recognition criteria.:

• FormalRequirement:The"DomesticConsignor"fieldonthecustomsdeclarationformrecordstheexportingenterprise.
• Substantiverequirements:actualTheprincipalandthecontractingpartyofthepurchaseandsalesagreement

The typical tax inspection cases in 2025 show that a certain companyThe agency is recognized as the primary taxpayer for simultaneously meeting the following conditions:① Control over goods pricing ② Direct collection of foreign exchange payments ③ Issue VAT special invoices to the factoryThis indicates that the traditional "pure agency" model is being challenged by the substantive operation recognition criteria.

II.How is the reporting entity determined?

The ownership of tax refund rights for export agency remainsThree major judgment principles:

• TheprincipleofconsistencybetweenthedeclarationformandtheVATinvoiceheader
  • In2025,acertainThecompanylost3.2millionyuanintaxrebatesduetoinconsistencybetweenthecustomsdeclarationformandtheinvoiceheader.
• The principle of traceability in foreign exchange payment and receipt paths.
• Completeness of Business Authenticity Supporting Documents
  • Pleaseprovidethethree-chainconsolidatedevidence,includingtheagencyagreement,fundflowrecords,andlogisticsdocuments.

III.How to Complete VAT Declaration for Agency Export?

According to the National Taxation Administration’s Announcement No.18 of 2025,the processing of export VAT by agents has shown the following trends:New changes:

• Manufacturingenterpriseentrustsanagentforexport:
  • Continuetoapplythe"exemption,credit,andrefund"taxpolicy.
  • Thenewelectronicpowerofattorneyfilingsystem(launchedinJanuary2025)
• Foreign trade enterprises entrust agents for export:
  • Itismandatorytosimultaneouslyuploadthepurchaseandsalescontractthroughthe"SingleWindow."
  • Thedeadlineforforeignexchangereceiptisshortenedto180daysaftertheexportofgoods.

IV.What are the common obstacles in export tax rebate agency?

According to the survey data of foreign trade enterprises in 2025,Three Main Reasons for Failed Export Tax Rebate Agency:

• Documentchainbreakage(accountingfor37%):
  • Theagencyagreementdoesnotspecifythesubjectoftaxrefund.
  • Thelogisticsdocumentsdonotmatchthefundflow.
• The declaration time limit has expired (accounting for 29%).
• Agent qualification deficiencies (accounting for 18%):
  • EnterprisesbelowClassBincustomsarenotallowedtohandletaxrefundsonbehalfofothers.
  • TheimpactofforeignexchangemanagementclassificationlevelsSpeed

5.How to Establish a Compliant Tax Structure for Agency Export?

It is recommended that enterprises adoptTrinity risk prevention and control mechanism:

• Clarifythetermsforresolvingqualitydisputes
  • Clearlydefinetheboundariesbetween"formalcustomsdeclaration"and"substantiveoperations."
  • Establishforeignexchangerepatriationsafeguardclauses
• Document Management:
  • Establishan"integratedfourflows"electronicrecordsystem(contractflow,goodsflow,capitalflow,andinvoiceflow).
• Process monitoring:
  • Pleaseverifythecustomsdeclarationdataagainstthetaxrefundapplicationprogressonamonthlybasis.
  • Regularlyreviewthecustomscreditratingoftheagent.

It should be noted that the policy will be implemented starting from 2025."Cross-Border Trade Facilitation Regulations"It is required that export agency services must retain complete electronic trail records.Companies are advised to prioritize agency service providers with AEO certification and adopt blockchain notarization technology to solidify transaction evidence.