I. AgencyExport tax refundAccording to the latest 2025 version of the

Measures for the Administration of Value - added Tax and Consumption Tax on Labor ServicesExport goodsThe tax refund must follow the following process:Agency export,Sign a tripartite agreement:

• The manufacturing enterprise, the foreign trade agency company, and the overseas buyer need to sign an agency agreement clearly stipulating the tax refund rightsStandard document transfer:
• The customs declaration form needs to reflect the information of both the manufacturing enterprise and the agency company, and the foreign exchange receipt needs to be through the agency companys accountPrepare declaration materials:
• Preparation of declaration materials:
  • Certificate of Agency Export Goods (2025 Edition Electronic signature document)
  • Certified special VAT invoice
  • Bank exchange settlement statement (the currency shall be consistent with that of the customs declaration form)
• Tax system declaration:Nationwide implementation since January 2025Export tax refundFull - process electronic declaration

What core materials are required for agency export tax refund?

According to international trade practices and the Foreign Trade Agency Service Specification in 2025, compliant agency companies must:

• Ensure the authenticity review of export business, including goods traceability, capital flow, and consistency of documents
• Cooperate with the tax authorities to provide complete transaction chain proof materials
• Establish a risk isolation mechanism and strictly prohibit illegal operations such as "fake export transactions."
• Assist the manufacturing enterprise to complete the export tax refund (exemption) filing

How long does the tax refund cycle take?

The key points of tax refund material review have changed in 2025, and special attention should be paid:

• New - version agency agreement:Must include commodity details, settlement methods, and tax refund rights and interests clauses
• Goods in special customs - supervised areas:Extra warehousing and logistics vouchers are required
• Electronic documents:Customs declaration forms, transportation documents, etc. need to preserve the original electronic data for 5 years
• 35. Record - keeping at the State Administration of Foreign Exchange:Cross - border RMB settlement requires the completion of RCPMIS system reporting in advance

How to avoid the capital risks in agency tax refund?

The tax refund timeliness in 2025 varies according to business types:

• Category - I enterprises:The funds will be credited within an average of 5 working days (requiring A - level tax credit for 3 consecutive years)
• Cross - border e - commerce B2B:Enjoy the "immediate refund upon filing" green channel.
• First-time Declaring Enterprise:May face a 30 - working - day review period
• High - risk commodities:A 60 - day investigation period needs to be reserved (such as sensitive materials like rare earths and chips)

What are the important changes in the tax refund policy in 2025?

It is recommended that enterprises adopt the following risk control measures:

• Choose commercial banks with the qualification of export tax refund trusteeship
• Require the agency company to provide performance bond (it is recommended to be no less than 20% of the tax refund amount)
• Specify the tax refund arrival time limit and liability for breach of contract in the agency agreement
• Regularly check the tax refund progress through the e - tax bureau

What is the basic process of?

Policy adjustments worth considering this year include:

• Dynamic adjustment mechanism of tax refund rate:The tax refund rates of 117 HS code commodities are evaluated and adjusted quarterly
• Blockchain document verification:Pilot customs data on - chain certification in the Yangtze River Delta region
• Cross - border service tax refund:The tax refund rate for technology exports is increased to 9% (originally 6%)
• Credit punishment system:Enterprises that falsely issue invoices and defraud tax refunds will be included in the cross - border trade blacklist

It is recommended that foreign trade enterprises regularly participate in online training sessions on the General Administration of Customs' "Customs-Enterprise Connect" platform to stay updated on the latest policy interpretations. For complex business scenarios (such as entrepot trade, contract processing, etc.), it is advisable to engage professional foreign trade comprehensive service providers for end-to-end risk management.