I. What isExport agentTax Refund Advance? What is the difference from the traditional tax refund mode?

Export agentTax refund advance refers to a new service mode in which a professional foreign trade service institution advances the tax refund amount to the export enterprise in advance after the actual export of goods.Advance the tax refund amount that should be refundedto the export enterprise. Compared with the traditional tax refund mode:

• Traditional mode: Enterprises need to wait until the tax bureau completes the review (usually 3 - 6 months) to receive the tax refund amount.
• Advance mode: Based on the pre - review of export data by professional institutions, it can be realized at the fastestT+3 working dayscredited to the account
• Risk assumption: A compliant agency platform will assume the tax review risk through a risk control system.

II. How to choose a compliant tax refund advance service platform?

Based on my experience of serving Fortune 500 companies, it is recommended to focus on the following aspects:

• Qualification requirements:
  • Hold the AEO advanced certification of the customs
  • Cross - border payment qualification filed with the State Administration of Foreign Exchange
  • Direct - connected data system with the tax authorities
• Risk control system:
  • Whether a mechanism for verifying the authenticity of trade has been established
  • Whether a risk reserve system is available
  • Whether the historical bad debt rate is lower than the industry standard (usually should be < 0.3%)

III. What core documents are needed for tax refund advance?

The latest requirements in 2025 must include:

• Export declaration form stamped by the customs (pay attention to the format of the new electronic declaration form)
• Special VAT invoice (needs to be verified through the invoice verification platform of the State Taxation Administration)
• Foreign exchange receipt voucher (needs to match the declared amount with a deviation of ±5%)
• Logistics receipt certificate (some countries require the receipt record at the port of destination)

IV. How to calculate the cycle and amount of tax refund advance?

Take the latest policy of a listed agency platform in 2025 as an example:

• Loan release cycle: Calculated from the submission of complete documents, the fastest72 hourscredited to the account
• Advance amount: Generally, it is of the tax refund amount that should be refunded90-95%, and the remaining part will be settled after the tax review
• For special industries (such as photovoltaic, lithium - ion battery), additional documents such as CE certification are required

V. How to ensure capital security?

A regular platform should have a triple guarantee mechanism:

• Capital custody: Conducted through banks or third - party payment institutionsSpecial account supervision
• Insurance coverage: Insure export credit insurance and financial institution liability insurance
• Data encryption: Use blockchain technology for transaction evidence storage

VI. How to solve the problem of tax refund failure?

According to the information I obtained during the training at the General Administration of Customs, it is recommended to take the following steps:

• Immediately suspend subsequent business cooperation
• Require the agent to provideA written cause - analysis report
• Check whether there is falsification of documents or over - reporting of the value of goods
• Recover losses through legal channels

VII. What are the new changes in the tax refund policy in 2025?

According to the latest announcement of the Ministry of Finance:

• Cross-border e-commerceB2BExport tax refundSimplify the filing process
• RCEP member countries trade can enjoyAccelerate the tax refund channel
• 1. New export of environmental - friendly materials2. The tax - refund ratio has increased by 3%
• Strictly investigate and deal with violations such as "export by proxy invoicing"

It is recommended that enterprises prioritize whether the service provider has updated its system to integrate with the General Administration of Customs' newly launched "Smart Tax Refund" regulatory platform in 2025 when selecting tax refund advance services, as this will directly impact operational efficiency and compliance.