I. AgencyExport tax refundWhat basic requirements are needed?

According to the latest regulations in 2025, handling agencyExport tax refundThe following conditions must be met:

• Entity qualifications: The agency company must possess import and export operation rights and tax refund qualifications.
• 20. Business authenticity: Export goods must complete customs declaration and foreign exchange verification.
• Complete bill:
  • VAT Special Invoice (requires verification through the national tax system)
  • Export Customs Declaration (verifiable on the electronic port)
  • Foreign Exchange Receipt Certificate (Bank Settlement Slip)
• Time Requirements：Tax refund must be declared within 365 days after the goods are cleared for export.

II. What are the changes in the tax refund application process for 2025?

The 2025 tax refund process introduces three new optimizations on the basis of continuing digital reforms:

• Fully paperless process: Eliminate the requirement for submitting paper customs declaration forms
• Intelligent matching system: Automated cross-checking of customs, tax, and foreign exchange data
• Risk early warning mechanism: Pre-check document compliance before declaration

Specific operation steps:

1. Sign the agency agreement and complete the export filing.
2. Collect and organize tax refund documents (electronic version)
3. Submit the declaration through the Single Window for International Trade.
4. Intelligent tax department review (average 5 working days)
5. Tax refund amount transferred to the designated account

III. How to Prevent Common Risks in Agency Tax Refunds?

Based on our experience with over 200 cases, special attention should be paid to:

• Invoice risk:
  • Ensure that the product names and quantities on the VAT invoices issued by suppliers match those on the customs declaration.
  • Verify the logical relationship between the invoice issuance time and the export time.
• Exchange rate risk: The difference between the received payment amount and the declared customs amount must not exceed ±5%.
• Agent risk:
  • Check the tax refund records of the agency company for the past 3 years.
  • Confirm that its tax credit rating is at or above Grade B.

4. What factors affect the refund processing time?

The regular tax refund cycle in 2025 will be shortened to 20-45 working days, with specific influencing factors including:

• Completeness of application materials: Missing documents will result in return for correction.
• HS code of goods: Some sensitive items require manual review.
• Enterprise credit rating: Grade A enterprises are eligible for priority review.
• Foreign exchange management policies: Different settlement methods affect the speed of write-offs.

5. How to Choose a Reliable Tax Refund Agency?

It is recommended to evaluate the agency from the following dimensions:

• Qualification verification:
  • Check the "Foreign Trade Operator Registration Form"
  • Confirm the usage permissions of the Electronic Port IC Card.
• Capacity of service:
  • Is a dedicated tax refund specialist available?
  • Can you provide end-to-end visual tracking?
• Wind control system:
  • Whether to establish a quadruple review mechanism (documentation, logic, compliance, funds)
  • Is professional liability insurance purchased?

Special Notice: Implementation Starting from 2025Export Tax Rebate Filing Commitment SystemEnterprises shall bear joint and several liability for the authenticity of the declared materials. It is recommended to explicitly stipulate liability for breach of contract in the agency agreement and retain a complete set of business process documents for at least 10 years.