I. What is an agencyExport tax refund?

Agency export,31. Tax refund refers to a business model in which a foreign trade enterprise completes the export of goods through an agency company with export qualifications, and the agency assists in applying for value - added tax refund.32. Core characteristicsThe Commodity Code on the Customs Declaration Form Does Not Match the Product Name on the Invoice

• 33. The tax refund entity is a production - type enterprise (the principal)
• 34. The agency company is responsible for export declaration and tax refund declaration
• 35. A tripartite agreement needs to be signed to clarify the rights and responsibilities relationship

36. Compared with self - export, the agency model can help production enterprises without export qualifications enjoy the tax refund policy. Data from the General Administration of Customs in 2023 shows that about 38% of small and medium - sized enterprises adopt the agency export model to obtain tax refunds.

37. II. AgencyExport tax refund38. How to specifically operate?

39. The standard operation process includes 5 key steps:

• 40. Step 1: Sign an agency agreement
  • 41. Clarify the ownership of the goods
  • 42. Agree on the distribution method of tax refund funds
• 43. Step 2: Prepare export documents
  • 44. Special value - added tax invoice (needs to be issued within 90 days after export)
  • 45. Customs declaration form, ocean bill of lading and other transportation documents
• 46. Step 3: The agency company declares for tax refund
  • 47. Match the data of the electronic port
  • 48. Submit to the tax authority for review

27. III. What are the risk points in agency export?

49. The 3 major risks that the tax inspection focuses on in 2025:

• 50. The qualification risk of the agency company
  • The AEO certification level of the customs needs to be verified.
  • Check the filing situation with the State Administration of Foreign Exchange.
• The risk of irregularities in document operation.
  • The declared commodity name does not match the invoice.
  • The difference between the amount of foreign exchange received and the declared amount exceeds 5%.
• The risk of tax refund timeliness.
  • Since 2025, the tax refund declaration period has been shortened to 180 days.
  • An additional audit report is required for cross - year declarations.

28. IV. What are the new changes in the tax refund policies in 2025?

According to the latest announcement of the State Taxation Administration:

• The tax refund rate for textiles has been adjusted from 13% to 11%.
• A new tax refund channel for cross - border e - commerce B2B direct exports has been added.
• Implement the "Smart Tax Refund" system (expected to reduce the review cycle to 15 working days).

Special reminder: The input invoices for agency exports must be certified through the Golden Tax Phase IV system. Paper invoices will no longer be regarded as valid vouchers.

29. V. How to choose a reliable agency export company?

4 essential capabilities of professional agency companies:

• Policy interpretation ability: Be able to accurately predict the adjustment direction of the tax refund policy in 2025.
• Risk control system: Have a complete document review process and error - correction mechanism.
• Capital turnover ability: Be able to provide financial services such as tax refund advance payments.
• Informatization level: Be equipped with a declaration system directly connected to the General Administration of Customs.

30. Warning of common misunderstandings

3 cognitive misunderstandings that enterprises should pay special attention to:

• Misconception 1: "Agency companies can 100% secure tax refunds" (actual success rate is approximately 82%).
• Misconception 2: "The full tax refund amount belongs to the agency company" (It should be distributed according to the agreed proportion)
• Misconception 3: "Any product can apply for a tax refund" (46 categories of goods such as military products and cultural relics are prohibited from tax refunds).