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Foreign trade agencyExport tax refundWhat is the Basic Process of...?

AgentlyExport tax refundInvolving tripartite collaboration, the standard process includes the following 6 key steps:

Step 1: Sign agency agreement - Clearly define the division of rights and responsibilities between the agent and the principal, including core clauses such as product details and tax rebate obligation attribution
Step 2:Export customs clearancedeclare - The agency company uses its own qualifications for customs declaration, ensuring accurate declaration elements such as HS codes and trade terms
Step 3: Foreign exchange verification - The received amount must match the customs declaration amount, and the bank receipt must indicate the corresponding customs declaration number
Step 4: VAT special invoice authentication - The input invoices issued by the principal must complete authentication through the invoice platform
Step 5: Submit tax rebate documents - Complete full document filing within 90 days after export (specific deadline subject to 2025 latest regulations)
Step 6: Tax authority review - The tax department will verify document consistency and business authenticity, with full electronic review implemented in 2025

According to the requirements of State Taxation Administration Announcement No. 3 of 2025, the essential document checklist includes:

Basic trade documents
- Export customs declaration form (electronic version requires printed signature)
- Commercial Invoice and packing list
- Original bill of lading/air waybill or electronic release document
Fund transaction records
- Bank receipt (must show export foreign exchange verification information)
- Agency service fee payment voucher
Tax-specific documents
- VAT special invoice (deduction copy must complete authentication)
- Export tax rebate application form (latest version must use electronic tax bureau template)
- Agency agreement (requires notarization by a notary office)

The tax refund cycle in 2025 has been significantly shortened compared to previous years, but is still affected by multiple factors:

Standard processing cycle: Audit completion within 15 working days from the declaration date (excluding special commodities)
Expedited channel: Category A taxpayer enterprises can shorten to 7 working days
Main delay risk points:
- Inconsistent document information (e.g. customs declaration amount differs from foreign exchange receipt amount by more than 5%)
- Cross-departmental data synchronization delays (customs and tax system interface time)
- Commodities involving sensitive categories (e.g. chips, lithium batteries requiring special review)

This years policy adjustments focus on three key aspects:

Dynamic adjustment mechanism for refund rates: Quarterly updates of refund rates for 218 HS code items (requires attention to MOF quarterly announcements)
Digital supervision upgrade:
- Full implementation of blockchain customs declaration verification
- Electronic retention period for export tax refund filing documents extended to 10 years
New risk control regulations:
- Establishment of export enterprise credit scoring system (CRS score below 60 will trigger manual review)
- Added cross-border fund flow traceability verification requirements

Based on 20 years of agency experience, we recommend focusing on the following risk control points:

Four-flow consistency verification: Goods flow, capital flow, document flow, and information flow must completely correspond
VAT invoice management:
- Ensure suppliers have genuine production capacity
- Input invoice product names must exactly match customs declaration forms
Foreign exchange management red lines:
- No third-party collection of payments allowed
- Foreign exchange currency must match customs declaration form
Special business processing:
- Sample exports require separate declaration and cannot be mixed with normal customs declarations
- Returned goods must complete procedures within 12 months after export