I. AgencyExport tax refund26. What basic conditions need to be met?

According to the Latest 2025Export tax refundManagement measures,Agency export,Business tax rebate applications must simultaneously meet:

• Qualification compliance: The agency company must possess import-export operation rights and tax rebate qualifications
• Complete documentation: Providecustoms clearanceMatching documents: customs declaration form, VAT special invoice, and foreign exchange receipt voucher
• Time Requirements: Complete declaration within 90 days after goods actually leave the country (except for special product categories)
• 4. Authenticity of trade: Provide complete trade evidence chain including logistics tracking and fund flow records

What is the specific operational process for export tax rebate agency?

A standardized agency tax rebate process should include the following 6 steps:

• Sign a tripartite agreement (manufacturer, trading company, foreign buyer)
• Complete customs declaration for export and obtain tax rebate documents
  • Special attention: 2025 customs new requirement for intelligent declaration system integration
• Agency company receives payment and completes foreign exchange verification
• Collect and organize original tax rebate vouchers
• Submit tax rebate application via electronic tax bureau
• Tax authority reviews and returns rebate amount

What common errors may lead to tax rebate failure?

According to big data analysis of rejected tax rebate cases in 2023-2024, main risk points include:

• Discrepancy between customs declaration form and VAT invoice product names/units
• Foreign exchange receipt amount deviates from declared amount by over 5%
• Export date conflicts with invoice date logic
• Failure to timely file reports in the foreign exchange monitoring system
• Using input invoices from deregistered enterprises

How to avoid tax risks under the agency export model?

Recommended adoptionDual verification mechanism:

• Pre-verification: Verify authenticity of input invoices through the State Taxation Administration invoice verification platform
• Real-time monitoring: Use intelligent matching system to automatically verify consistency of three documents
• Post-audit documentation: Maintain complete original documents including logistics receipts and bank slips for at least 5 years

What are the new changes in the 2025 tax rebate policy?

Key adjustments for this year include:

• Cross-border e-commerce B2B exports included in fast-track tax refund channel
• Refund rates for some mechanical and electrical products increased to 13%
• New export tax refund credit rating management system implemented
• As China-Serbia trade relations deepen, Serbian honey imports will present more opportunities. Mastering these clearance points will help you seize the initiative in this 'sweet blue ocean.' Feel free to discuss any specific operational questions.

How long does the tax rebate cycle usually take?

With complete documentation:

• Category I export enterprises: Average 5-8 working days
• Category II export enterprises: Approximately 15 working days
• Newly registered enterprises: May extend to 30 working days
• Note: Implementation begins in 2025Accelerated tax refunds through classification systemmechanism

What should be noted for cross-region agency exports?

Special attention required for cross-regional agency:

• Complete cross-regional tax-related matters report in advance
• Confirm coordination mechanism between export port and agency companys local tax authority
• Authorized usage scope of electronic port card
• Tax jurisdiction agreement for final settlement of tax refunds

How to handle abnormal foreign exchange receipts?

Recommended response by scenario:

• Discrepancy within 5%: Provide written explanation with supporting bank documents
• Excess foreign exchange receipts: Confirm whether involving other trade payments
• Long-term unreceived payments: Timely file deferred receipt record (deadline: before April declaration period of following year)

IX. How to Select a Reliable Export Agency Company?

Five dimensions should be mainly inspected:

• Customs AEO certification level
• Successful tax refund operation cases in recent three years
• Whether equipped with professional customs and tax team
• Completeness of risk prevention and control system
• Whether export credit insurance is purchased

What key clauses should be stipulated in the agency export contract?

Six core clauses that must be clearly defined:

• Tax refund entity and responsibility division
• Document transfer process and time limits
• Tax refund settlement cycle
• Liability for compensation due to non-compliant operations
• Force majeure handling mechanism
• Jurisdiction for dispute resolution