I. AgencyExport tax refundWhat are the key steps involved in the basic process?

StandardAgency export,The tax refund process consists of 6 core stages:

• Qualification review stage: The agent verifies the enterprise's import and export rights and general VAT taxpayer qualification.
• Document preparation stage: Collect original documents such as customs declaration forms, VAT invoices, and foreign exchange verification forms.
• System declaration stage: Complete electronic data declaration through China's Single Window for International Trade.
• Tax audit stage: The competent tax authority conducts document comparison and on-site verification (spot check).
• Tax refund stage: The refund will be processed to the designated corporate account within 5-15 working days after approval.
• Archival Management Stage: All documents must be retained for 10 years for future reference.

II. 2025Export tax refundWhat core materials need to be prepared?

According to the "Value-Added Tax Management Measures for Export Goods and Services" revised by the State Taxation Administration in December 2024, the following documents must be submitted for the 2025 declaration:

• Customs Export Goods Declaration Form (electronic data and paper version with official seal)
• Special VAT Invoice for Input Tax (must be declared within 180 days after the invoice is issued)
• Foreign exchange administration department's verification certificate for foreign exchange receipt and verification.
• Copy of Export Sales Contract and Shipping Documents
• New requirement: Cross-border e-commerce enterprises are required to provide screenshots of platform transaction records.

3. What is the average processing time for export tax rebates through an agent?

The standard tax refund cycle in 2025 exhibits tiered acceleration characteristics:

• Category A Enterprise: The process will be completed within 5 working days with complete documentation (20% faster than in 2024).
• Category B Enterprises: The standard review cycle is 10-15 working days.
• First-time tax refund enterprise: An additional 7 working days for on-site verification is required.
• 37. Special circumstances: Sensitive goods or large tax refunds (single transaction exceeding 5 million yuan) require extended review.

IV. What risk points should be considered when selecting an agency company?

Based on an analysis of agency service dispute cases over the past three years, it is recommended to focus on verifying the following:

• Whether it has been issued by the Ministry of CommerceDual - track system of online and offlineQualified
• Customs AEO certification level (it is recommended to select AEO Advanced Certified Enterprises)
• Fund supervision method (third-party bank custody model recommended)
• Whether providingTax Compliance GuaranteeThe Service
• Historical Violation Record Inquiry (verifiable via the "Credit China" website)

5. How to determine whether the agency service fee standards are reasonable?

The market trends for agency service fees in 2025 exhibit the following characteristics:

• Basic Service Costs: 0.8%-1.2% of the tax refund amount (no less than 2,000 RMB per transaction)
• Additional service fee:
  • Expedited processing fee: 30%-50% of the base fee
  • Foreign exchange verification agency service: 800-1500 yuan per order.
• Risk warning: A bid below 0.5% may carry the risk of violating regulations.

VI. What special circumstances may affect the tax refund progress?

According to the latest 2025 tax refund practices, special attention should be paid to:

• The commodity code on the customs declaration does not match the product name on the VAT invoice.
• The difference between the received amount and the declared amount exceeds ±5%.
• The export date is later than the invoice issuance date.
• The single shipment value of cross-border e-commerce retail exports is below 5,000 yuan.
• Goods related to the "Catalogue of Goods Prohibited from Export in China"

7. What are the significant changes in the export tax rebate policy for 2025?

Three noteworthy policy adjustments this year:

• Credit Linkage Mechanism: The speed of export tax rebates is directly linked to the tax credit rating of enterprises.
• Expansion of Electronic Documentation Scope: Fully accept blockchain electronic invoices as tax refund vouchers.
• Key Commodity Supervision: New energy products such as lithium batteries require additional safety certification documents for export.

8. How to establish an efficient tax refund risk prevention and control system?

It is recommended that enterprises establish a three-tier prevention and control mechanism:

• Prevented Prevention:
  • Establish a product code database
  • Set the document compliance check node
• Monitoring of the matter.:
  • Track your tax refund status in real time
  • Establishes early warning mechanisms for abnormal situations
• Subsequent audit:
  • Annual Tax Refund Special Audit
  • Evaluation of Proxy Service Quality