综合色天天,久久亚洲最大成人网4438,在线观看国产一区二区三区99,六月综合网 ,五月开心婷婷综合网,国产岛国片高清视频在线播放,国产又粗又大又免费视频,伊人春色中文

How to handle tax-free exports through agents? These five practical points must be mastered!

How to handle tax-free exports through agents? These five practical points must be mastered!

I.Agency export,What Are the Basic Conditions for Tax Exemption?

According to the Latest 2025Export tax refundPolicy, Enterprises Enjoying Tax Exemption Through Agency Export Must Simultaneously Meet Three Core Conditions:

  • Proof of Genuine Trade Relationship: Requires Notarized Agency Agreement, Goods Purchase and Sales Contract, and Logistics Documents
  • Export Qualification Requirements: The Agent Must Have Import and Export Operation Rights and Complete Customs Registration
  • Foreign exchange receipt: Provide Bank Settlement Slip or Cross-border RMB Payment Proof

II. What Are the Specific Steps in the Tax Exemption Declaration Process?

Under the "Single Window" 3.0 system implemented by the General Administration of Customs in 2025, the process for declaring tax-exempt exports through an agent has been simplified to:

  • Step 1: Sign a Tripartite Agreement
    • Production Enterprise, Foreign Trade Agent, and Overseas Purchaser Clarify Rights and Obligations
  • Step 2: Registration and Filing
  • The Agent Must Complete Tax Filing 15 Working Days Before Goods Export
  • Step 3: Customs Declaration
    • Use a "dual-header" customs declaration form (manufacturer + agent).

III. What Situations May Lead to the Rejection of a Tax Exemption Application?

Based on 2024 Customs Inspection Cases, the Following Situations Require Special Attention:

  • Document Time Conflict: Agency Agreement Signed Date Later Than Goods Production Date
  • Abnormal Value Fluctuation: Unit Price Difference of Similar Goods Exceeds Industry Standard by 15%
  • Illegal Receipt Path: Overseas Payment Directly Transferred to Production Enterprise Account

IV. How to Prevent Tax Risks in Agency Export?

It is recommended to adopt a "trinity" risk control approach:

  • Qualification Review Mechanism: Update Agents Customs Credit Rating Report Quarterly
  • Process Traceability Management: Use Blockchain Technology to Store Evidence of Key Operation Nodes
  • Professional Audit Support: Hire Class A Tax Accounting Firm for Quarterly Compliance Review

V. What Are the New Policy Changes for Agency Export in 2025?

The Ministry of Finances January 2025 Announcement On Improving the Management of Export Tax Refund (Exemption) for Comprehensive Foreign Trade Service Enterprises Clarifies:

  • Electronic Filing System ReformCancel paper filing forms and implement electronic customs seal filing
  • Shortened declaration time limitThe post-export declaration period has been adjusted from 90 days to 60 days
  • Negative list managementAdded 3 categories of prohibited export goods (refer to General Administration of Customs Document No. 23 of 2025 for details)

Special reminder: The Cross-border Trade Service Management Measures, effective from April 2025, require export agency enterprises to purchase professional liability insurance. It is recommended to verify whether the insurance coverage of the cooperative party includes tax joint liability when selecting a partner.

Can an agency export agreement really help an enterprise avoid risks? How to choose a reliable partner?
? Previous March 26, 2025
How exactly are export agency fees calculated? A comprehensive analysis of the latest 2025 billing methods
Next ? March 26, 2025