Companies must handle it themselvesExport tax refundAnnouncement No. 38 of the State Taxation Administration in 2025 clearly states that:

According to the 2025 General Administration of Customs Announcement on OptimizingExport tax refundServices,foreign trade enterprises may choose third-party professional agencies to handle tax refund declarationsThe policy continues the spirit of the "streamline administration, delegate power, and improve regulation and services" reform in 2020, allowing qualified agencies to assist enterprises in completing the entire process, including document review, system declaration, and tax calculation.

What are the advantages of using agency services for tax refunds?

• Professional team guarantee: Combination of experienced customs declarers + tax specialists to avoid common declaration errors
• Improved timeliness: Average reduction of 15-30 working days in tax refund cycle (2024 industry statistics)
• Enterprise resource liberation: Saves over 80% manpower input (finance + customs personnel)
• Timely policy response: Experience handling 2025s new special tax rates for RCEP member countries

11. How to choose a compliant agency service provider?

It is recommended to make the judgment using the "Four-Dimensional Screening Method":

• Qualification verification
  • Customs-registered customs declaration enterprise qualification (AEO certification preferred)
  • Tax agency license approved by the State Taxation Administration
• Industry Experience
  • Minimum 3 years of experience handling tax refund cases in this industry
  • Familiar with HS code classification rules (2025 edition)
• Service Transparency
  • Provide full-process visual management backend
  • Clear breakdown of fee structure (agency fee ≠ advance interest)

What is the standard process for agency tax refunds?

• Phase 1: Service agreement signing
  • Clarify rights and obligations of both parties (pay special attention to confidentiality clauses)
  • Confirm service fee calculation method (recommend choosing batch-based charging)
• Phase 2: Document pre-review
  • Electronic data verification of export customs declaration forms
  • Verification of VAT special invoice certification status
• Phase 3: Formal declaration
  • Submit data through the "Single Window" for international trade.
  • Cooperate with tax authorities during on-site inspections (agency must be present for explanation)

What risks should be noted when using agency services?

• Joint liability caused by incomplete qualifications: Multiple cases in 2025 where enterprises were held accountable due to agency qualification defects
• Information leakage risks: Data encryption transmission and storage standards must be specified in contracts
• Hidden fee trapsBeware of unreasonable additional fees such as "fast-track fees"

What changes do the 2025 new policies bring?

According to the revised draft of the Export Tax Refund Management Measures issued by the Ministry of Finance in January 2025:

• Agencies mustSubmit monthly business lists to the competent tax authorities
• Electronic Tax Refund CertificatesMust use OFD format files
• Added newCross-border e-commerce B2B direct exports are applicable for agency declarationTerms

It is recommended that enterprises require specialized training records on new policies when selecting agency services, ensuring their service team has completed 2025 customs and tax system upgrade training.