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How to Prepare Tax Refund Documents for Agency Exports? Complete 2025 Operation Guide

How to Prepare Tax Refund Documents for Agency Exports? Complete 2025 Operation Guide

Agency export,What Core Documents Are Required for Tax Refunds?

Per Chinas SAT Announcement No. 38 of 2025, agencyExport tax refundMust prepare the followingBasic document package:

  • VAT special invoice (issued no earlier than 90 days before customs declaration)
  • Export declaration form stamped with the customs inspection seal
  • SAFE verification certificate (electronic verification codes implemented from 2025)
  • Original agency agreement (must specify rights/obligations and refund ownership)
  • Proforma invoice and packing list (value variance with customs declaration ≤5%)

How Do Agencies Match Customs Declarations with VAT Invoices?

To be implemented in 2025Intelligent document matching systemRequirements:

  • Product names must exactly match HS codes
  • The unit of measurement must be converted according to customs standards (e.g., conversion from "pieces" to "units" requires an attached conversion explanation).
  • For total amount deviations exceeding 500 yuan, bank foreign exchange receipt proof must be provided
  • Special Notes:
    • The domestic consignor on the customs declaration must match the entrusted party in the agency agreement
    • The buyers name on the invoice must exactly match the full name of the agency company

How Do New FX Verification Rules Affect Tax Refunds?

Implemented by the State Administration of Foreign Exchange in 2025Three-code integrationPolicy Requirements:

  • Foreign exchange receipts must cover at least 95% of the declared amount
  • Cross-border RMB settlements require SWIFT message copies
  • Foreign exchange receipts must not exceed 12 months after export (extendable to 18 months for bulk goods)
  • Special Reminder: Under agency export mode, foreign exchange must first enter the agency companys account before being transferred to the entrusting party

What Common Mistakes Cause Refund Failures?

According to 2024 national tax refund audit data, the three most common issues include:

  • Mixed use of cross-year documents (e.g., using 2024 version customs declarations for 2025 exports)
  • The remark column of the invoice does not specify the wording "acting as export agent".
  • Foreign exchange receipt amount exceeding allowable deviation range from declared amount

How Long Should Tax Refund Documents Be Kept?

According to the Tax Collection and Administration Law requirements:

  • Paper documents must be retained for at least 10 years
  • Electronic data must be permanently preserved
  • Special Circumstances:
    • Anti-dumping cases require extension to 15 years
    • Technology exports require additional intellectual property proof documents

Whats the Fundamental Difference Between Agency and Self-Operated Export Refunds?

Key differences are reflected in:

  • Different tax refund entities: Under agency mode, the entrusted party submits declarations on behalf
  • Risk assumption method: Agency companies bear joint tax liability
  • Declaration material differences: Additional submission of agency agreements and entrustment proofs required

Special Notice: The Cross-Border E-Commerce Comprehensive Pilot Zone has implemented a pilot program for "paperless agency tax refunds" in 2025. Enterprises can directly upload encrypted electronic documents through the International Trade "Single Window." It is recommended to prioritize cooperation with agencies that possess this qualification.

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