I. AgencyExport tax refundMust it be handled through a professional company?

According to the latest regulations from the General Administration of Customs in 2025, foreign trade enterprises can choose between two tax rebate methods:

• Self-operatedExport tax refund: Requires import-export rights, foreign exchange accounts, and a professional finance team
• Agency export,Tax rebate:
  • No need to handle customs declaration procedures independently
  • Agency companies are responsible for the preparation of all documents
  • Professional handling of tax audit risks

The newly added electronic tax rebate filing system in 2025 requires all agency institutions to holdAEO Advanced Certification. It is recommended to choose agency companies that have passed annual reviews.

What core materials are required for agency export tax rebates in 2025?

According to the requirements updated by the State Taxation Administration in March, 2025, the following must be prepared:

• Basic files:
  • Customs-stamped customs declaration form (electronic version + paper backup)
  • VAT special invoice (must be authenticated through the Golden Tax System)
• New requirement:
  • Blockchain logistics trajectory proof (mandatory from January, 2025)
  • Cross-border RMB settlement certificate (if using RMB for customs declaration)

Special reminder: Starting from 2025Proforma InvoiceMust include digital signatures of both buyer and seller, otherwise it may affect the tax rebate process.

How long is the agency tax rebate cycle? How is fund security ensured?

Based on our actual cases processed in the first half of 2025:

• Standard tax refund cycle:
  • Coastal regions: 15-20 working days
  • Inland regions: 25-30 working days
• Fund security safeguard measures:
  • Optional provisionPerformance bondPayment documentation
  • Require signing a tripartite fund supervision agreement
  • Verify whether the agency company has export credit insurance

Three major changes in the 2025 tax rebate policy

• Launch of intelligent tax refund system: All declarations must be submitted through the newly launched "Smart Tax Refund" platform by the General Administration of Customs.
• Green product tax refund bonus: Eco-friendly products like new energy vehicle components can enjoy an additional 2% tax refund subsidy
• Extended document retention period: Relevant documents must be retained for 7 years instead of the previous 5 years

Special notice: Pilot program will start from 202510Real-time tax refund mechanism, with Shanghai, Shenzhen, and Chongqing as the first pilot cities.

How to choose a compliant agency export company?

• Key points for qualification verification:
  • Hold AEO Advanced Certification
  • Member unit of China Council for the Promotion of International Trade
  • Possess cross-border payment business license
• Service Capacity Assessment:
  • Whether providing full-process visual tracking system
  • Capability to handle special trade methods (e.g. Market Procurement 1039)
  • Whether equipped with professional tax lawyer team

Recommend requiring the agency company to provideActual tax refund cases from the past three monthsas reference basis.