AgentlyExport tax refundWhat core qualifications are needed?

According to the latest <Export tax refundAdministrative Measures》,Agency export,The business needs to meet simultaneouslyDouble qualification requirements:

• The agency must hold AEO certification from customs.
• The principal shall possess:
  • Valid import and export operation rights
  • Completion of export tax rebate filing and registration
  • General VAT taxpayer status (small-scale taxpayers need to make special declarations)

How do agent companies declare tax rebates?

Fully implemented since 2025Parallel declaration mechanism for dual systemsThe Request:

• Step 1: Submit electronic data through the International Trade Single Window
• Step 2: Complete the tax rebate declaration on the e-tax bureau
  • It is required to upload a scanned copy of the agency agreement (with an electronic signature)
  • Associate the customs declaration form with the information of the special VAT invoice

What materials need to be prepared for tax rebate documents?

The new regulations in 2025 requireElectronic archiving + paper documents for referenceDual - track management system:

• Basic materials:
  • Original agency export agreement
  • Customs declaration form (the agency relationship shall be indicated)
  • Special VAT invoice (the invoicing information shall be consistent with that of the customs declaration form)
• New requirements:
  • Blockchain evidence storage of logistics track
  • Electronic receipt of foreign exchange (to be submitted within 90 days after the latest declaration).

How is the tax rebate amount calculated?

When querying the tax refund rate in 2025, it should be noted thatDynamic adjustment mechanism:

• Calculation formula: Tax rebate amount = Export goods amount × Tax rebate rate
  • The export amount shall be based on the FOB price of the customs declaration form
  • For querying the tax rebate rate, dual verification using the customs HS code + declaration date is required
• Handling in special circumstances:
  • For cross - year business, the tax rebate rate applicable to the export date shall be used
  • Exchange rate fluctuations shall be calculated based on the exchange rate on the first working day of the month of customs declaration

How long does the tax rebate cycle take?

To be implemented in 2025Graded and classified tax rebate systemRegulations:

• Type A enterprises (annual export volume over 100 million US dollars):
  • Complete the review within 5 working days
  • Tax refund to the treasury within 10 working days
• Type B enterprises (first - time declaration or goods under special supervision):
  • Complete the whole process within 20 working days
  • It is required to supplement a third - party inspection report

What are the risk points of agent tax rebates?

According to the key inspection points in 2025, special attention should be paid to:

• Document risks:
  • The difference in the product names on the customs declaration form and the VAT invoice shall not exceed 3 characters
  • The time of logistics documents shall be earlier than the customs declaration date.
• Funding risks:
  • The foreign exchange collection account must be consistent with the declared information.
  • Foreign exchange verification and write - off need to be completed within 180 days after tax refund.

Can small-scale taxpayers enjoy tax rebates?

The new policy in 2025 clearly states thatConditional opening:

• Applicable situations:
  • Export of specific categories such as agricultural products and handicrafts
  • Annual export value is less than 5 million yuan.
• Declaration restrictions:
  • It needs to be handled through an appointed state - owned foreign trade company as an agent.
  • The tax refund rate is fixed at 3%.

How to handle cross - year business?

Regarding the special situation of exports in 2024 and tax refund declarations in 2025:

• Determination of time nodes:
  • It shall be subject to the year in which the export date on the customs declaration form falls.
  • It needs to be completed before the tax declaration period in April of the following year.
• Document requirements:
  • A cross - year situation description needs to be provided.
  • Attach a certificate of the date of the bank exchange settlement statement.