AgencyAgency export,Who exactly handles the tax refund?

According to current Export Goods VAT and Consumption Tax Management Measures, refund eligibility follows"Who exports, who receives the foreign exchange, who gets the tax refund."principle. Under agency model:

• Requirements for consignors:
  • Have import/export rights
  • Complete export tax refund (exemption) registration
  • Actually bear goods ownership and payment risks
• Agents obligations:
  • Accurately issue the Certificate of Export Goods by Proxy
  • Cooperate in providing original documents such as customs declarations and shipping documents
  • Starting from 2025, agency agreements must be filed through the electronic port with synchronous upload

What Changes in 2025 Refund Procedures?

Officially adopted by the State Taxation Administration in January, 2025Electronic Tax Refund Management System Version 3.0Brings significant changes:

• Optimization of process:
• Declaration cycle shortened to within 5 working days
• Document electronization rate requirement increased to 90%
• New verification procedures:
  • Blockchain evidence storage verification for agency contracts
  • Real-time comparison of foreign exchange receipt data with the State Administration of Foreign Exchange
  • Cargo trajectory traceability query function

III. AgencyExport tax refundWhat core materials need to be prepared?

The 2025 tax refund document list has been streamlined to three core categories:

• Basic qualification documents:
  • Agency agreement (must include risk assumption clauses)
  • Business licenses of both parties and export filing certificates
• Transaction proof documents:
  • Electronic customs declaration record
  • International shipping documents (must indicate principals information)
• Fund transaction documents:
  • Foreign exchange receipt slip (electronic receipts accepted starting 2025)
  • Agency fee payment voucher

What common issues may lead to tax rebate failure?

According to tax inspection cases in the first half of 2025, main risk points include:

• Documentary logic conflicts:
  • Customs declaration amount differs from foreign exchange receipt amount by more than 5%
  • Cargo shipment date earlier than contract signing date
• Qualification defects:
  • Agent has no actual export operation records
  • Principals tax refund classification management rating is D-level
• Operational errors:
  • Failure to declare within 90 days after goods export (2025 new regulation)
  • The electronic signature failed OFD format certification

V. How to prevent agency risksExport tax refundRisks?

Recommend companies to establisha three - level risk prevention and control system:

• Preventive measures:
  • Verify the customs AEO certification status of the agent
  • Specify document transmission time clauses clearly in contracts
• During - event monitoring:
  • Use electronic customs systems to track document status in real time
  • Check export tax rebate progress dashboard monthly
• Post-audit:
  • Maintain complete business chain evidence
  • Conduct regular tax rebate health assessments