I. AgencyExport tax refundHow does the money actually arrive in the account?

Handled through an agent companyExport tax refundThe capital flow process includes three key stages:

• The first stage: Sign an agency agreement
  • Clearly stipulate the clause on the ownership of tax - rebate funds
  • Determine the time node for the funds to arrive in the account (usually 5 - 15 working days after the tax departments tax refund)
• The second stage: Execution of tax - rebate declaration
  • The agent company declares with the materials such as the customs declaration form and input invoices provided by the enterprise
  • The new regulations in 2025 require that all tax - rebate materials must be transmitted through the electronic port
• The third stage: Capital settlement
  • After the tax rebate arrives in the account, the agent company deducts the service fee according to the agreement
  • The remaining funds are transferred to the enterprise - designated account through a public - to - public account

II. How to ensure that the agent company will not withhold the tax - rebate funds?

It is recommended to adopt the following risk prevention and control measures:

• Contract Clause Setting
  • Agree on clear fund transfer time and liability for breach of contract
  • Require the provision of a bank jointly managed account supervision plan
• Fund flow monitoring
  • Require the agent to provide the original Tax Revenue Refund Certificate from the tax department
  • Inquire about the tax refund progress through the Electronic Port (Enterprise code + password can be used for self - inquiry)
• Phased payment mode
  • It is recommended to adopt the clause of "payment within 3 working days after receiving the tax refund."
  • Retain 5% - 10% of the balance as quality guarantee money

III. How to handle common disputes in the process of agent - handled tax rebates?

According to the big data analysis of industry disputes from 2023 - 2025:

• Disputes over delayed payment
  • Solution: Regularly require the agent to provide bank statement
  • Preventive measure: Add a late payment penalty clause in the contract (It is recommended that the daily interest rate is 0.05%)
• Risk of losing bills
  • Response plan: Require the agent to sign a handover list when receiving the original documents
  • Technical means: Use a blockchain evidence - storing platform for electronic file backup
• Disputes over tax refund amount
  • Handling principle: Refer to the tax refund rate table corresponding to the customs HS code
  • Calculation formula: Tax refund amount = Amount of special VAT invoice / (1 + Tax rate) × Tax refund rate

IV. What key points should be noted when choosing an agent company?

Based on 20 years of working experience, it is recommended to focus on investigating:

• Qualification review
  • Inspect the original Record Registration Form of Foreign Trade Operators
  • Confirm the enterprise qualification in the list of the State Administration of Foreign Exchange
• Service mode
  • Prioritize agents that offer "advance tax refund" services (subject to evaluation of corporate credit).
  • Confirm whether it includes services for handling abnormal situations (such as dealing with tax - making - up situations)
• Fee structure
  • Be vigilant against quotations that are 50% lower than the market price (The industry benchmark in 2025 is 15% - 25% of the tax refund amount)
  • Require clarification on whether additional costs such as bank handling fees and foreign exchange conversion fees are included

V. What are the new changes in the export tax - rebate policy in 2025?

According to Announcement No. 1 of the State Taxation Administration in 2025:

• Adjustment of declaration time limit
  • The original declaration deadline of "from the date of export until April 30 of the following year" has been abolished.
  • Change to the new mechanism of "quarterly rolling declaration".
• Electronic upgrading
  • Fully implement the blockchain electronic invoice authentication system
  • Real - time data interconnection among the customs, tax, and foreign exchange departments
• Strengthened risk supervision
  • Establish an export enterprise credit rating system (ABCD four levels)
  • Implement phased arrival of tax refund funds for C/D - level enterprises