Export tax refundWhen exactly will the funds be credited?

According to the Latest 2025Export tax refundManagement Measures: The time for tax refunds to be credited is primarily influenced by three factors:

• Differences in declaration types: The average processing time for manufacturing enterprises is 45 working days, while for foreign trade enterprises, it is approximately 30 working days.
• Review process stage:
  • Customs electronic data synchronization: 1-3 business days
  • Tax preliminary review: 5-7 working days
  • Treasury processing: 3-5 business days
• Special case handling: First-time applicants will have an additional 7-day on-site verification period.

When should the agency company pay the tax refund?

The fund handling of a formal agency company should comply withPayment upon receiptPrinciple:

• Complete the payment within 3 working days after receiving the treasury tax refund.
• Please provide the original bank deposit receipt for the company's verification.
• Special circumstances requiring a delay must be accompanied by a written explanation of the reasons and a commitment to the payment timeline.

How to determine whether a tax refund delay is reasonable?

The State Taxation Administration has clarified that the following circumstances fall under the category of reasonable delays in 2025:

• An additional 5 working days of review period is required for cross-provincial remote tax filing.
• Tax refunds exceeding 500,000 yuan require three-level approval (additional 3-5 days).
• Statutory holidays will be postponed accordingly.

If the agency company delays with reasons such as "bank system upgrade" or "internal approval process," it is recommended to immediately request a written notice from the tax authority.

Is it legal for an agency to withhold tax refund funds?

According to the "Foreign Trade Agency Service Standards" (2024 Revised Edition):

• Legitimate deductions are limited to:Written agreementService fees and advanced expenses
• The deduction ratio shall not exceed 5% of the total tax refund amount (excluding bulk commodities).
• The deduction details and corresponding invoices must be provided.

How to check the progress of tax refunds in real time in 2025?

Enterprises can independently monitor through the following channels:

• "Electronic Tax Bureau" Export Tax Rebate Comprehensive Service Platform"
• General Administration of Customs "Single Window" System Tax Refund Status Inquiry
• Please dial 12366 and press 3 to connect to the export tax rebate hotline.

How to Protect Your Rights in Case of a Tax Refund Dispute?

It is recommended to adopt a three-step processing method:

• Step 1: Request the agency to provideComplete written record of the tax refund process
• Step 2: Apply to the competent tax authority.Tax refund process audit
• Step 3: For cases involving misappropriation of funds, you may file a complaint with the local financial regulatory bureau.

The "Export Tax Rebate Credit Management Measures," implemented since 2023, have included violations by agency companies in the scope of joint disciplinary actions. By 2025, the penalty ceiling for illegal withholding will be raised to 30% of the tax rebate amount.

How to choose a reliable tax refund agency?

It is recommended to focus on verifying the following qualification documents:

• the Registration Form for Foreign Trade Operators issued by the Ministry of Commerce
• "Certificate of Qualification for Export Tax Refund Services" filed with the tax authority
• China Export & Credit Insurance Corporation Cooperation Qualification Certificate
• Certificate of No Administrative Penalty Records in the Past Three Years