1. Under the agency export model, who bears the responsibility for tax refunds?

According toAnnouncement No. 38 of the General Administration of Customs in 2025In the agency export business:

• The subject of tax refund must beVAT general taxpayerThe client
• The agent shall provideExport goodscertificatesandAgency export agreement
• Handling in special circumstances:
  • When the entrusting party is a small-scale taxpayer, they cannot apply for a tax refund.
  • Cross-border comprehensive service enterprise agents require special qualification filing.

II. 2025Export tax refundHow is the rate determined?

The tax rebate rate isHS Code of the productTo make informed decisions, enterprises should master three major inquiry channels:

• State Taxation Administration2025 EditionExport tax refundRate LibraryValuation declaration of non - monetary transactions
• Customs Office websiteTariff Inquiry System
• Electronic Tax OfficeIntelligent Tax Refund Pre-Review Module

Special Reminder: 2025Mechanical and electrical productsThe average tax rebate rate has increased by 1.2 percentage points, buttextileThe tax rebate rate remains unchanged at 13%.

III. How to Calculate the Tax Refund for Agency Export? A Step-by-Step Analysis

Taking the export of mechanical equipment with a principal's procurement price of 1 million yuan (including tax) as an example:

1. Determine the tax refund rate: HS Code 8430.4900 corresponds to a 2025 tax rebate rate of 11%.
2. Calculate excludingThe tax price：100萬/(1+13%)=884,955.75元
3. Calculate the tax refund amount：884,955.75×11%=97,345.13元

Calculation formula:Refundable tax amount = Amount on the special VAT invoice / (1 + tax rate) × refund rate

IV. How long does the export tax rebate agency process take?

Latest Tax Refund Deadline Requirements for 2025:

• After customs declaration and exportationWithin 90 daysCollect all documents
• The deadline for tax refund declaration isApril 30 of the following year
• The average payment cycle has been shortened to15 working days(Class A taxpayer)

Tips for Faster Tax Refunds: UtilizeInternational Trade Single WindowThe intelligent order matching feature can reduce the process by 3-5 working days.

V. What situations may lead to tax refund failure?

2025 Audit Focus Warning:

• Document Time Conflict：Input invoice issued later than the export date
• Abnormal cargo flow: The discrepancy between the bill of lading date and the customs declaration exceeds 3 days.
• Foreign exchange nuclear issue: The amount of foreign exchange received is less than the declared customs amount by more than 2%.
• Incorrect commodity classification: 83 new HS code subdivisions to be added in 2025

Risk Prevention Recommendations: EntrustmentCategory AA Customs Declaration EnterprisePerform pre-classification, utilizingBlockchain Verification PlatformVerify the authenticity of the documents.

VI. Four Essential Clauses That Must Be Specified in the Agency Agreement

• Tax Refund Document Transfer Checklist(Accurate to the document page number)
• Division of Responsibilities for Late Filing(Recommended method for calculating liquidated damages)
• Exchange rate fluctuation handling mechanism(Recommended to lock in the exchange rate for settlement)
• Dispute resolution clause(Preferably choose China International Economic and Trade Arbitration Commission)

Practical Case: A Shenzhen electronics factory lost a tax refund of 270,000 yuan due to the failure to specify a deadline for customs declaration form amendments.