Which companies can handle agency matters on their own?Export tax refund?

According to the Latest 2025Export tax refundEnterprises that meet the following conditions may independently apply for tax refunds under the policy:

• Possesses export operation rights: Completed the Foreign Trade Operator Filing and Registration.
• Qualification of general taxpayer: Holding a valid tax registration certificate
• Authentic transaction of export goods: Provide the completeExport customs clearancethe three-document matching requirements forThird-party information
• The agency agreement clearly defines rights and responsibilities.: The contract shall stipulate that the entrusting party shall handle the tax refund independently.

What are the specific steps required to handle tax refunds on your own?

The 2025 tax refund application process has been fully digitized. The specific operational procedures are as follows:

• Step 1: Export Tax Refund (Exemption) Filing
  • Submit the "Export Tax Refund (Exemption) Filing Form" through the electronic tax bureau.
  • Upload the scanned copy of the agency agreement (must be stamped with the official seals of both parties).
• Step 2: Document Collection and Review
  • The customs declaration form must be obtained in its original version within 30 days after export.
  • Value-added tax invoices must be authenticated through the tax system (paper authentication will be abolished starting from 2025).
• Step 3: Foreign Exchange Verification and Write-off
  • Foreign exchange must be collected in full before the VAT declaration period of April in the year following the export.
  • Cross-border RMB settlements require submission ofrights transfer statement signed by the entrusting party
• Step 4: Electronic Filing
  • Use the latest versionExport Tax Rebate Declaration System V8.2Enter data
  • Mandatory upload requirement starting from 2025.Packing list, shipping documentsElectronic version

Agency export,What are the common misconceptions about self-tax refund?

According to the 2024 tax refund inspection cases from the General Administration of Customs, special attention should be paid to:

• Misconception 1: The agency is fully responsible for tax refunds.

  In practice, the agent only provides customs declaration services. If the contract does not clearly specify the party responsible for tax refunds, it may lead to tax disputes.

• Misconception 2: Foreign exchange receipts have no relation to tax refunds.

  New policy requirements for 2025The difference between the received amount and the declared amount must not exceed ±5%., otherwise a special explanation must be submitted.

• Misconception 3: No Restrictions on Cross-Year Declarations

  Export goods must be declared by April 30 of the following year (the declaration deadline for 2025 is 15 days shorter than that for 2023).

What are the Important Changes in the Tax Rebate Policy in 2025?

• Change 1: Declaration Time Limit Shortened

  The deadline for document filing has been shortened from 90 days to 60 days after export (Announcement No. 12 of the General Administration of Customs, 2025).

• Change 2: Mandatory Electronic Documentation Requirements

  Starting from January 1, 2025,Bill of Lading, Insurance PolicyPlease upload the blockchain notarization file as required.

• Change Three: Tiered Management of Tax Refund Review

  Implement differentiated reviews based on corporate credit ratings:

  • Grade A enterprises: Preliminary review to be completed within 3 working days
  • Grade B enterprises: Retain the authority for on-site verification.

What are the potential risks of handling tax refunds on your own?

Please pay special attention to the following risk points:

• Risk of document inconsistency: The product names, quantities, and amounts on the customs declaration form and invoice must completely match.
• Foreign exchange control risks: The collection account must be consistent with the registered account (Article 5 of the 2025 Foreign Exchange New Policy).
• Timely risk: Eligibility for tax refund will be forfeited if the declaration deadline is exceeded (except in cases of force majeure).
• Joint and several liability of the agent: If fraudulent invoicing or other illegal activities are discovered, the agency company shall bear joint liability.

How to choose between self-refund and authorized refund?

It is recommended to make decisions based on the actual situation of the enterprise:

• Situations suitable for self-handling::
  • Annual export volume exceeding $5 million.
  • Equipped with a professional financial team
  • The product's tax rebate rate is higher than 9%.
• Recommended circumstances for appointing an agent::
  • Goods involving special regulatory zones
  • There is cross-customs transshipment.
  • Settlement in non-US dollar currencies