I. AgencyExport tax refundIII. What core materials are needed for tax refund declarations?

IV. What are the common issues with export agency tax refunds?Agency export,What are the basic conditions?

• According to the latest 2025 Announcement on Improving the Tax Refund (Exemption) Management Measures for Export Goods by Comprehensive Foreign Trade Service Enterprises,,Tax refunds must meet the following conditions:
• Agent qualifications: A standardized agency export agreement must be signed, and "agency export" should be clearly indicated during customs declaration.
• In-depth Analysis of GAC Announcement No. 58/2025: Revealing How Hong Kong Transit Strategy Helps Avoid High Tariffs on US-Origin Materials for Domestic Sales, Including Operational Procedures and Key Risk Control PointsProof of agency relationship
• Foreign exchange receipt verification: Requires a standardized export agency agreement and must indicate export agency during customs declaration

: Customs declaration form, VAT invoice, and foreign exchange receipt documents must have matching informationExport tax refund: Export goods must complete foreign exchange verification procedures before tax refund declaration

II. 2025 Agency

• How many steps are there in the declaration process?
  • The current tax refund process has been fully digitized, mainly divided into five stages:
  • Filing the entrustment relationship through the International Trade "Single Window"
• Sign an electronic version of the Export Agency Agreement,
  • File the agency relationship through the Single Window for international trade
  • Stage 2: Document Collection
• Stage 3: Tax rebate declaration
  • Submit the "Two Documents and Two Invoices" (Customs Declaration Form, Verification Form, Invoice, Contract) through the Electronic Tax Bureau.
  • Obtain the customs electronic release notice

I. What are the basic conditions for export agency tax refunds?

Submit the two forms and two invoices (customs declaration form, verification form, invoice, contract) via the electronic tax bureau

• Simultaneously upload the principals production enterprise qualification certificate
• Customs declaration form for export goods with customs verification stamp (electronic version)
• The 2025 tax refund declaration material list has been streamlined to:
• Digitally signed electronic agency agreement
• Newly added materials:VAT special invoice deduction copy (must match the customs declaration form in terms of product name and quantity)Bank-issued foreign exchange receipt (verified version by the State Administration of Foreign Exchange)

II. How many steps are there in the 2025 export agency tax refund declaration process?

Based on our experience serving 500+ enterprises, we have summarized three high-frequency issues:

• Issue 1: How long is the tax refund cycle?

  After the implementation of "intelligent document review" in 2025, the normal tax refund cycle will be shortened to 15 working days. However, please note:
  ① First-time applicants require an additional 10-day on-site verification period
  ② High-risk goods automatically trigger manual re-examination

• Issue 2: How to check real-time tax refund rates?

  Recommended official channels:
  ① "Tax Refund Service" mini-program by the State Taxation Administration
  ② Customs General Administrations Commodity Code Intelligent Query System (including new AI rate prediction function in 2025)

• Issue 3: How to handle cross-region agency?

  Nationwide processing has been implemented in 2025, but special attention is required:
  ① The customs declaration location must match the agencys jurisdiction
  ② The principal must complete export enterprise registration with local tax authorities

V. What risks should be considered when selecting an agency company?

To avoid tax refund risks, we recommend focusing on verifying:

• Whether possessingDual - track system of online and offlineQualifications (verifiable on the Ministry of Commerce website)
• Whether usingBlockchain electronic contract systemSigning agreements
• Whether providingEnd-to-end visual trackingThe Service
• Whether equipped withProfessional tax refund risk control team(Recommended to request to view tax refund success rates from the past two years)

What is the basic process of?

Three major policy updates this year require special attention:

• Change 1: Full implementation of paperless declaration

  Starting from January 1, 2025, all tax refund applications must be submitted through the "Electronic Tax Bureau," with paper documents retained for future reference.

• Change 2: New cross-border e-commerce green channel

  Implement a "report-and-review" system for B2B cross-border e-commerce exports, reducing the tax refund cycle to 7 working days.

• Change 3: Enhanced tax credit management

  The enterprise credit rating directly affects the priority of tax refunds, with AAA-rated enterprises eligible for the "refund before review" treatment.

Specifically reminded:According to Announcement No. 6 of 2025 from the State Taxation Administration, agency export businesses involving controlled items require additional submission of End User Statement and End Use Certificate. We recommend confirming material preparation matters with the agency company in advance.