Agency export,What basic conditions are required for tax declaration and rebates?

According to the latest 2025 foreign trade policies, agencyExport tax refundMust meet three core conditions:

• Entity qualifications: The agent must hold Customs AEO certification, and the entrusting party must have import-export operation rights
• Complete documentation:
  • Customs-verifiedExport customs clearanceOrder
  • Special VAT invoice (deduction voucher).
  • Foreign exchange receipt slip (electronic version requires bank signature)
• Time requirement: Complete declaration within 90 days after goods departure (shortened to 45 days for special commodity categories)

AgentlyExport tax refundWhat is the specific operational process?

The "Smart Tax Refund" system to be implemented in 2025 has optimized its process into five key steps:

• Step 1: Agency agreement filing
  • Sign tripartite entrustment agreement (entrusting party, agent, logistics party)
  • Complete agreement filing in the electronic port system
• Step 2: Export data synchronization
  • The agent synchronizes customs declaration data through the "Single Window" system.
  • System automatically generates rebate filing number
• Step 3: Rebate documentation preparation
  • Collect proforma invoice, packing list, transport documents
  • Verify consistency between customs declaration and VAT invoice for product names and quantities
• Step 4: Intelligent declaration review
  • Automatic data verification through Golden Tax Phase IV system
  • Blockchain technology verifies document authenticity
• Step 5: Rebate fund transfer
  • Tax authorities complete review within 20 working days
  • Rebate funds directly transferred to entrusting partys designated account

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

Three major policy adjustments requiring special attention this year:

• Dynamic adjustment mechanism for refund rates: Implement quarterly dynamic rebate rates for 12 categories including new energy vehicle parts
• Declaration method upgradeFully implement the "paperless + intelligent document review" model, extending the retention period of paper documents to 10 years.
• Compliance requirements strengthened: Added export commodity traceability management requirements, requiring complete supply chain credentials

How to handle common issues in agency tax rebates?

Professional solutions provided for high-frequency issues:

• Question 1: How to choose a compliant agency?
  • Check the customs credit rating of the agency (must reach AEO Advanced Certification)
  • Verify no major compliance violations in the past three years
• Question 2: How to declare cross-provincial agency services?
  • Adopting the "local registration + remote service" model
  • Process through the cross-regional tax-related matters package on the electronic tax bureau platform
• Question 3: How to handle tax refund delays?
  • Log in to the "Export Tax Rebate Comprehensive Service Platform" to check the progress.
  • If exceeding 30 working days, apply for expedited processing channels

How to prevent legal risks in agency rebates?

Recommended three core preventive measures:

• Clauses of the contract are clear: Include joint liability clauses for data authenticity in contracts
• Monitoring of Capital Flow: Require agencies to provide special audit reports on foreign exchange receipts and payments
• Regular compliance reviews: Quarterly verification of consistency between customs declarations and tax filings