Agency export,What is the basis for tax refund of the certificate?

According to the latest regulations of the State Taxation Administration in 2025, for agentExport tax refundthree core conditions must be met:

• A genuine trade background: Provide a complete export contract,customs clearancebill and foreign exchange receipt voucher
• Compliance Agency Agreement: Clarify the rights and obligations relationship between the agent and the principal
• In-depth Analysis of GAC Announcement No. 58/2025: Revealing How Hong Kong Transit Strategy Helps Avoid High Tariffs on US-Origin Materials for Domestic Sales, Including Operational Procedures and Key Risk Control Points: The information on the customs declaration form, VAT invoice, and foreign exchange statement needs to match

AgentlyExport tax refundWhat key materials are required?

List of Tax Refund Declaration Materials in 2025 (Electronic + Paper Version):

• Basic documents:
  • Original agency export agreement stamped with the official seal
  • Customs-issued export goods customs declaration form (agent information needs to be shown)
• Financial vouchers:
  • Special VAT invoice (issued by the principal to the agent)
  • Bank foreign exchange settlement statement (needs to match the declared amount)
• Special Documents:
  • Confirmation of Export Commodity Code Classification (new requirement in 2025)
  • Cross-border logistics tracking records (applicable to products with high tax refund rates)

What are the changes in the declaration time limit for agent export tax refund?

New Declaration Time Limit Rules Implemented Since 2025:

• Basic declaration period: From the date of goods customs declaration for export to April 30 of the following year
• Extended declaration: Can be extended to June 30 if meeting the following conditions:
  • Delayed foreign exchange receipt due to foreign exchange control
  • Involving cross-border e-commerce B2B export business
• Special attention: The tax refund declaration cycle for agricultural products exports is shortened to 90 days

What are the common risk points for agent export tax refund?

Four Risk Areas Focused on in the Inspection in 2025:

• Loopholes in the agency agreement: The attribution of tax refund liability is not clearly defined
• Time mismatch of documents: The customs declaration date is earlier than the signing date of the agency agreement
• Foreign exchange management mistakes: The difference between the foreign exchange receipt amount and the declared amount exceeds 5% without explanation
• Incorrect commodity classification: Incorrect application of the tax refund rate due to misreporting of HS codes

What are the important adjustments in the tax - refund policy in 2025?

Three Policy Changes in This Year Requiring Special Attention:

• Compulsory implementation of electronic documents: All tax refund materials need to be uploaded to the national single window simultaneously
• Dynamic Management of Tax Rebate Quota: Type A enterprises can apply for the pre - tax rebate quota
• Cross - departmental Data Comparison: Real - time interactive verification of data among the customs, tax, and foreign exchange departments

How to accurately calculate the amount of agent export tax refund?

Tax Rebate Calculation Formula and Precautions in 2025:

• Basic formula: Tax rebate amount = VAT invoice amount × Export commodity tax rebate rate
• Calculation key points:
  • The paid urban construction tax and education surcharge need to be deducted
  • The middle price on the first working day of the month when the goods are declared for customs clearance is adopted for the exchange rate
  • Cross - border freight needs to be accounted for separately (calculation benchmark for FOB price)

(Special note: The policies described in this article are all based on the effective regulations in 2025. For specific operations, please refer to the latest notice of the competent tax authority. For tax rebate declarations involving complex businesses, it is recommended to entrust professional comprehensive foreign trade service enterprises to handle.)