I.Export agentIs the company responsible for handling tax refunds?

According to 2025"Cross-Border Trade Services Management Measures", professionalExport agentServices typically include tax refund filing, but please note:

• The agency agreement must explicitly stipulate: The subject of tax refund is always the exporting enterprise, while the agency company is only responsible for declaration services.
• Refund account ownership: The dedicated tax refund account under the name of the export enterprise must be used.
• Division of rights and responsibilities: The authenticity of the documents is the responsibility of the exporting enterprise, while the compliance of the declaration is the responsibility of the agency company.

II. 2025Export tax refundBamboo Shoots: The Millennia-Old Oriental Food Code

The current tax refund process has been implemented.Fully electronic filingThe main steps include:

• Phase 1: Preliminary Preparation
  • Sign a tripartite agreement (export enterprise, agency company, tax authority)
  • Complete the authorization of the Customs Electronic Port IC Card.
• Phase II: Export Declaration
  • The agency submits customs declaration data through the International Trade Single Window.
  • Retrieve the 17-digit customs declaration number and the corresponding value-added tax invoice information.
• Phase 3: Document Review
  • Export enterprises must submit within 30 days:
  • Proforma invoice, packing list, electronic copy of shipping documents
  • VAT special invoice certified by the State Taxation Administration (with new QR code anti-counterfeiting label added from 2025).
• Phase 4: Tax Refund Application
  • The agency company submits the declaration through the Golden Tax Phase IV system.
  • New additions in 2025Intelligent Pre-Review Function, it can detect document discrepancies 72 hours in advance.
• Phase 5: Funds Received
  • Class I enterprises: Funds will be credited within 5 working days after declaration
  • Category II Enterprises: 10-15 working days (manual review required)

III. Frequently Asked Questions on Agency Export Tax Rebates

Question 1: How long will it take for the tax refund to be credited?
According to data from the General Administration of Customs in 2025, the average tax refund processing time in the Yangtze River Delta region has been reduced to 7.2 working days. However, it should be noted that:

• The first tax refund for a new enterprise requires on-site verification.
• A single tax refund exceeding 500,000 yuan requires multi-department joint review.

Question 2: Under what circumstances will a tax refund not be granted?
According to the audit cases from 2024 to 2025, the main risk points include:

• The description of goods on the customs declaration form does not match that on the VAT invoice (discrepancy exceeding the first 6 digits of the HS code).
• The difference between the received amount and the declared amount exceeds ±5%.
• Failed Sinosure policy verification (2025 new regulation)

Question 3: What are the differences between self-operated export and agency export tax refund?
Risk transfer mechanismLiability subjectandRisk Bearing:

• Self-operated export: Enterprises directly interface with tax authorities.
• Agency export: needs to be establishedDual regulatory mechanism
  • The agency is responsible for the compliance of documents.
  • Export enterprises bear financial risks.

IV. Key Points for Preventing Tax Refund Risks in 2025

Based on audit cases from the past three years, it is recommended to pay special attention to:

• Four-flow consistency verification: The flow of goods, funds, invoices, and information must be fully aligned.
• Agency qualification review: It is necessary to verify its AEO certification status and the filing records with the State Administration of Foreign Exchange.
• Regular reconciliation mechanism: It is recommended to reconcile customs declaration data with tax refund progress on a monthly basis.
• Electronic Evidence Preservation: All communication records must be archived and verified through the international trade blockchain platform.

V. Professional Advice: How to Ensure a Smooth Tax Refund?

Based on 20 years of agency service experience, the following measures are recommended:

• Three Major Criteria for Selecting an Agency:
  • Certified as a Class A enterprise by the State Administration of Foreign Exchange.
  • Use the ERP system certified by the General Administration of Customs.
  • Provide real-time tax refund progress inquiry functionality.
• Golden Rules for Preparing Tax Refund Documents:

   <li>提前30天完成增值稅發(fā)票認(rèn)證</li>
    <li>出口合同必須包含Incoterms?2025條款</li>
    <li>運輸單據(jù)需顯示實際起運港信息</li>
   

• Tax Refund Status Tracking Tips:

   <li>每周獲取代理公司出具的《退稅進(jìn)程報告》</li>
    <li>通過電子口岸自行查詢報關(guān)單狀態(tài)</li>
    <li>關(guān)注國家稅務(wù)總局退稅公示系統(tǒng)</li>
   </ul>