I. Which enterprises qualify for agencyExport tax refundeligibility?

According to the latest 2025 Administrative Measures for Value-added Tax and Consumption Tax on Export Goods and Labor Services, enterprises applying forAgency export,tax refund must simultaneously meet the following conditions:

• Basic qualification requirements
  • Possess import/export operation rights (Foreign Trade Operator Registration)
  • Complete customs declaration unit registration
  • Complete export tax refund (exemption) filing with tax authorities
• Business operation standards
  • Export goods actually leave the country (excluding special supervision areas like bonded zones)
  • Obtain legal and valid customs declaration forms, VAT special invoices and other original documents
  • Foreign exchange receipt amount matches export declaration amount (excluding special trade modes)

37. II. AgencyExport tax refundWhat key steps are included in the declaration?

According to the optimized declaration process by tax authorities for 2023-2025, it is recommended to follow these steps:

• The preliminary preparation phase
  • Sign a tripartite agency agreement (manufacturer, foreign trade company, agent)
  • Complete synchronization of export tax rebate (exemption) filing information
• Document management phase
  • Collect original customs declaration forms, packing lists, and commercial invoices
  • Verify VAT special invoice authentication information (fully electronic from 2025)
  • Prepare foreign exchange collection documents (forward collection requires filing)
• Declaration execution phase
  • Submit the Export Goods Tax Rebate (Exemption) Declaration Form on the electronic tax bureau
  • Upload electronic documents (PDF/A format, resolution ≥300dpi)
  • Track review progress (average review cycle shortened to 15 working days by 2025)

III. What are the important changes in the tax rebate policy in 2025?

According to policy forecasts issued by the Ministry of Finance in December 2024, key adjustments for 2025 include:

• Simplified declaration materials
  • Cancellation of paper invoice authentication (full implementation of blockchain electronic invoices)
  • Merging verification of transport documents and customs declaration information
• Regulatory rule updates
  • Establishment of credit rating management system for export enterprises (Grade A enterprises enjoy fast-track)
  • Expansion of cross-departmental data sharing (customs, tax, foreign exchange three-network interconnection)

IV. How to avoid common risks in export tax refund agency?

Based on analysis of foreign trade dispute cases from 2023-2024, focus on preventing three types of risks:

• Document management risks
  • Discrepancies between customs declaration forms and VAT invoices in product names/quantities
  • Export date and foreign exchange collection time span exceeding 180 days (except special filing cases)
• Counterparty risks
  • Expired qualifications or violation records of agency companies
  • Manufacturers issuing fraudulent VAT special invoices
• Policy understanding deviations
  • Confusing market procurement trade with general trade rebate rules
  • Incorrect application of cross-border e-commerce retail export tax policies

V. What key indicators should be noted when selecting agency service providers?

According to the Fortune 500 supplier evaluation system, focus on these dimensions:

• Basic capability assessment
  • Possession of dual qualifications for international freight forwarding/customs declaration
  • AEO advanced certification qualification (customs priority clearance eligibility)
• Professional service capabilities
  • Familiarity with HS Code rules of major trading countries
  • Employment of professionals like Certified Documentary Credit Specialists (CDCS)
• Risk management system
  • Establishment of complete three-level document review mechanism
  • Provision of export credit insurance services

Specific recommendations :Starting January 2025, the State Taxation Administration will implement a new export tax rebate review system. Enterprises should confirm service providers have completed system integration testing to ensure smooth declaration processes.