I. AgencyExport tax refundWhat is the Basic Process of...?

Agency export,The complete process for tax refund can be divided intoThe payment collection process is mainly divided into:

• The preliminary preparation phase
  • Signing an agency agreement to clarify rights and obligations
  • Confirm the export tax rebate rate for goods (the latest 2025 tax rebate rate can be checked on the official website of the State Taxation Administration).
• Document collection phase
  • Customs Declaration Form (requires electronic port seal from customs)
  • VAT Special Invoice (upgraded to the full electronic invoice format)
  • Foreign Exchange Verification Form (processed via the online system of the State Administration of Foreign Exchange)
• Declaration operation stage
  • The agent declares through the "Single Window" system for international trade.
  • Generate the "Export Goods Tax Refund (Exemption) Declaration Form"
• Post-management phase
  • Cooperate with the tax authorities in on-site verification.
  • Retain the archived materials for at least 5 years.

II. What core documents are required for the 2025 tax refund application?

According to the latest tax refund management regulations, there are three types of core documents that must be prepared:

• Customs documents
  • Customs-issued export goods declaration form (electronic version + paper backup)
  • Ocean Bill of Lading/Air Waybill (must be completely consistent with the customs declaration information)
• Tax certificate
  • VAT Special Invoice (requires selection and verification on the Electronic Tax Bureau platform)
  • Export Invoice (Special Format for Cross-Border Trade)
• Foreign exchange receipt voucher
  • Bank receipt of foreign exchange (must match the currency of the declared amount for customs)
  • Foreign exchange monitoring system declaration record

3. What are the key deadlines for tax refund applications?

Foreign trade enterprises need to pay special attention to three critical deadlines:

• Declaration time limit for customs declaration: From the date of export until the VAT tax filing period before April 30 of the following year.
• Time limit for foreign exchange verification and cancellation: Within 9 months after the export date (extension may be applied for under special circumstances).
• Deadline for tax refund application: Before the deadline for the VAT filing period in April of the following year for exports

Special reminder: Pilot programs will be implemented in certain regions starting from 2025."Paperless + Intelligent Document Review"The model shortens the declaration cycle to 15 working days, but requires prior completion of corporate credit rating certification.

IV. How to handle foreign exchange verification under the agency export model?

In agency export business, foreign exchange management requires attention to:

• Foreign exchange must beActual exporting enterpriseAccount receipt of foreign exchange
• The agent shall issue the "Certificate of Agency Export Goods".
• The received amount is allowed to have a ±5% deviation from the declared amount (new regulation in 2025).
• Third-party payment requires submission of compliance documentation.

V. How to declare tax refunds for cross-regional customs declarations?

Special handling method for cross-customs zone export agency:

• Additional provision is required."Declaration Form for Transit of Export Goods"
• Completed on the Electronic Port."Declaration at the place of origin, inspection and release at the port"Data interface
• The logistics documents must display the actual transportation route.
• It is recommended to register the agency relationship with the customs at the place of declaration in advance.

VI. How to Prevent Proxy UsageExport tax refundRisks?

Three key points for core risk prevention and control:

• Document Management Standards
  • Established"One Order, Three Certificates"Corresponding documents (customs declaration form, invoice, waybill, foreign exchange receipt)
  • Please keep both the scanned copy and the original document.
• Key Points of the Agency Agreement
  • Specify the time limit for tax refund transfers (it is recommended to stipulate within 3 working days after receipt).
  • Agreed Document Handover and Sign-off Process
• Select a compliant agent
  • Inspection AgencyCustoms AEO certificationQualified
  • Check tax credit rating (must be Grade B or above)

Typical Case: In 2024, a company had its 1.2 million yuan tax refund application rejected due to the loss of the original VAT invoice by the agency. This reminds us to always stipulate in the agreementDocument Custody Responsibility, and establish a regular reconciliation mechanism.