AgentlyExport tax refundWhat on earth is going on?

AgentlyExport tax refundIt refers to an enterprise (the agent) with import and export qualifications that is entrusted by the principal (a production enterprise or trading company) to handle export procedures in its own name.customs clearance, a comprehensive service model covering foreign exchange collection and tax rebate declaration. This model primarily addresses the practical needs of the following three types of enterprises:

• Manufacturing enterprises without import and export rights: Legalizing export business through agency
• Newly established foreign trade enterprises：Avoid the complex procedures and risks associated with self-operated exports.
• Enterprises in special regulatory zones: Special tax refund declarations require processing by professional institutions.

What is the specific operational process for tax refund agency services?

The latest 2025 process includes six key steps:

• Signing a tripartite agreement (contractor, agent, foreign buyer)
• The agent handles export customs declaration and foreign exchange collection.
  • Special attention should be paid to the standardized completion of the "domestic consignor" and "production and sales unit" fields in the customs declaration form.
• Issuance and Verification of Special Value-Added Tax Invoices
  • Starting from 2025, the electronic special invoice certification system will be fully implemented.
• Documentation for tax refund filing (retention period extended to 10 years)
• The agent declares tax refunds (with the average cycle shortened to 45 working days).
• Tax refund settlement and allocation (the settlement cycle must be specified in the agreement)

What risks should be considered when selecting a proxy service provider?

According to typical cases released by the General Administration of Customs in 2023, enterprises should focus on the following:

• Qualification verification: Check the customs AEO certification level of the agent.
• Security of funds: Request for submission of performance bond or bank guarantee
• Customs declaration compliance: In 2025, customs will strengthen the accuracy review of HS code declarations.
• Tax joint liability: The principal shall be held accountable for any violations committed by the agent.

What important policy changes occurred in 2025?

The "Administrative Measures for Export Tax Refunds (2025 Revision)" issued by the State Taxation Administration in December 2024 clearly states:

• Tax refund agents are required to complete the digital system integration.
  • Including real-time data interaction with the Golden Tax Phase IV system.
• Six additional key regulated industries, including biomedicine, have been added.
• The deadline for foreign exchange receipt has been shortened from 9 months to 6 months.
• Establish a credit rating system for agency enterprises (from AAA to C).

How to calculate the agency fees reasonably?

Professional agency service fees typically include:

• Basic service fee (0.8%-1.5% of export value)
• Occupancy fee (calculated at LIBOR+3%)
• Document processing fee (200-500 RMB per shipment)
• Risk deposit (subject to adjustment based on the enterprise's credit rating)

It is recommended to request the service provider to provide the latest 2025 edition of the "Cross-Border Trade Service Fee Schedule," with particular attention to the exchange rate fluctuation compensation clause.

Under what circumstances may a tax refund fail?

Based on tax refund audit cases from the past three years, the main risk points include:

• The mismatch between goods flow and capital flow (implementation of integrated intelligent monitoring for the three flows in 2025)
• The discrepancy between the product names on the VAT invoice and the customs declaration exceeds 5%.
• The collection account does not match the agreement.
• Failure to complete export collection within the prescribed time limit.