1. Foreign Comprehensive ServicesAgency export,How to apply for a tax refund?

The tax refund process for exports handled through foreign trade comprehensive service enterprises is divided into four key stages:Filing preparation → Document review → Tax refund declaration → Tax refund received。In specific operations, the production enterprise needs to sign an "Export Agency Service Agreement" with the comprehensive foreign trade service provider, which will uniformly complete the tasks.customs clearance, Foreign exchange collection and tax refund declaration. According to the latest regulations in 2025, the tax refund declaration cycle has been shortened to be completed within 15 working days after foreign exchange collection.

37. II. AgencyExport tax refundWhat materials need to be prepared?

The list of materials for the 2025 tax refund application includes:

• Basic qualification documents:
  • Duplicate of the business license of the enterprise
  • Export tax refund (exemption) registration form
  • Special VAT invoice (deduction voucher).
• Business documents:
  • To declare tax refunds
  • Customs Export Declaration Form (Electronic Port Version)
  • Bank receipt of foreign exchange (must match SAFE data)

III. AgencyExport tax refundHow long will it take to arrive?

According to the latest notice from the State Taxation Administration in 2025, the tax refund processing cycle has now implemented a tiered management system:

• Category A enterprises: within 7 working days after declaration
• Category B enterprises: within 15 working days after declaration
• Newly registered enterprises: On-site verification is required for the first application, with a processing cycle of approximately 30 days.

The actual arrival time is also subject toForeign exchange verification progressandInvoice certification statusImpact: It is recommended to clearly stipulate the time limit for foreign exchange receipt in the contract.

What are the common risks of export tax rebate through agents?

Based on the dispute cases handled by the author, the main risks are concentrated in:

• Risk of document inconsistency: A discrepancy rate of over 5% in the product names between the customs declaration form and the VAT invoice will result in a failure of tax refund.
• : Tax refund losses caused by the certification time - effect of special VAT invoicesStarting from 2025, the deviation between the received payment amount and the declared customs amount must not exceed ±3%.
• Agency qualification risk: It is necessary to verify the Customs AEO certification and foreign exchange management classification level of the comprehensive foreign trade service enterprise.

5. How to Choose a Reliable Comprehensive Foreign Trade Service Provider?

It is recommended to evaluate the agency enterprise from five dimensions:

• ViewCustoms credit level(Priority given to AEO Advanced Certification enterprises)
• verifiedClassification of Foreign Exchange Management(Class A enterprises are preferred)
• UnderstandHistorical tax refund success rate(Requires submission of declaration records for the past 12 months)
• confirmedRisk tolerance(It is recommended that the registered capital be no less than RMB 5 million.)
• comprehensive service package processingInformatization level(Requires a customs declaration system directly connected to the electronic port)

What is the basic process of?

Three noteworthy new policies this year:

• The deadline for export tax rebate declarations has been extended from April 30 of the following year to June 30.
• 12 additional categories of mechanical and electrical products are now eligible for a 17% export tax rebate rate (previously 13%).
• Cross-border e-commerce B2B exports are eligible for the agent tax refund policy coverage.

VII. What to Do If the Agency Export Tax Rebate Fails?

When encountering a tax refund rejection, it must be handled according to the procedure:

1. Obtain the "Tax Refund Rejection Notice" from the tax bureau within 3 working days.
2. Submit supplementary materials or a written explanation within 15 days.
3. Tax administrative reconsideration may be applied for if the disputed amount exceeds 500,000 yuan.

It is recommended to stipulate in the agency agreement.Clause on Liability Allocation for Tax Refund Failure, clarify the attribution of responsibility for data defects and operational errors.

(The policies mentioned in this article are based on: Announcement No. 12 of 2025 by the State Taxation Administration, the General Administration of Customs' 2025 Cross-Border Trade Facilitation Measures, and Document Hui Fa No. 3 of 2025 by the State Administration of Foreign Exchange.)