Which enterprises need to apply for it?Export tax rebate agentProof?

According to the latest 2025 "Administrative Measures for Tax Refund (Exemption) on Export Goods," the following three types of entities must process through an agency.Export tax refund:

• Manufacturing enterprises applying for export tax refund for the first time
• Small and micro foreign trade enterprises with annual export volume <5 million yuan
• Trade enterprises involving special supervision zones (comprehensive bonded zones/bonded port zones)

Specifically reminded:Starting from 2025, cross-border e-commerce B2B export enterprises will no longer be subject to mandatory agency requirements and will instead adopt a voluntary registration system.

What core materials are required for processing an agency certificate?

Based on our hands-on experience serving over 300 enterprises, we recommend preparing the following document package:

• Basic qualification documents
  • Foreign Trade Operator Registration Form (2025 new version with anti-counterfeiting QR code required)
  • The record receipt of the consignor and consignee of import and export goods of the customs
• Business Certification Document
  • Electronic customs declaration data (must include the newly added green trade identification code for 2025)
  • VAT Special Invoice (Note: The invoice certification validity period has been extended to 360 days)
• Power of Attorney Document
  • Notarized Power of Attorney Agreement (digital signature filing required by 2025)
  • Copy of the agency qualification certificate

What are the changes in the 2025 agency certificate application process?

In accordance with Announcement No. 45 of the State Taxation Administration, the latest processing procedures have been optimized as follows:

• Step 1: Intelligent Pre-Review

  Through the AI review module of the International Trade Single Window, 90% of the basic data is automatically verified (reducing the original manual review process by 40%).

• Step 2: Blockchain Notarization

  Key documents must be uploaded to the cross-border trade blockchain platform to enable real-time data verification by customs, taxation, and foreign exchange authorities.

• Step 3: Electronic Signature

  Fully implement digital certificate signatures, reducing the processing cycle from 20 working days to 12 working days.

How to select compliant agency service providers?

It is recommended to evaluate the qualifications of the agency from three dimensions:

• Official certification: Check whether it possesses the AAAA-level credit certificate issued by the China Customs Brokers Association.
• system connected: Confirm that its ERP system has been connected to the 2025 new version of the electronic tax bureau interface.
• 41. Risk control ability: Please provide a statistical report on the success rate and error rate of tax refunds for the most recent 12 months.

Our experience with a medical device export case shows that choosing an agency with AEO Advanced Certification can reduce the tax refund processing time by 30%.

What are the common risks associated with the use of proxy certificates?

Year 2025 inspection priorities include:

• four-flow alignment: The flow of goods, capital, invoices, and data must be fully matched.
• Time management: The declaration must be completed within 90 days from the date of customs export declaration (previously before April of the following year).
• Exchange rate conversion: The conversion rate published monthly by the China Foreign Exchange Trade System must be used (self-agreed rates are no longer permitted).

The case of a textile export enterprise having 360,000 yuan in tax refunds rejected due to exchange rate conversion errors serves as a cautionary tale.

What are the major policy adjustments in 2025?

Two major changes that require special attention:

• Negative list management: Three additional categories of goods (including certain new energy battery components) are now prohibited from tax refunds.
• Credit Linkage Mechanism: A company's customs credit rating is directly linked to the priority of tax refund review.

It is recommended to log in to the "Policy Express" module of the electronic tax bureau quarterly to obtain the latest interpretations, or to contact a professional institution for compliance assessment.