I. What is an Agency RelationshipExport tax refund?

EntrustAgency export,Tax refund refers to a trade model where a manufacturing enterprise exports goods through a trading company with export qualifications. The agent handles customs declaration, foreign exchange collection, and tax refund declaration, ultimately returning the tax refund amount to the manufacturing enterprise. According to the latest regulations from the State Taxation Administration in 2025, entrusted agency exports must meet three core conditions:

• Sign a standardized agency agreement and clearly define the ownership of tax rebate rights.
• The agent has a genuine export customs declaration record.
• The recipient of foreign exchange must be consistent with the entity filing for tax refund.

II. Why is it necessary to entrust a professional company to handle the process?Export tax refund?

In the 2025 General Administration of Customs special audit, 37% of export tax rebate dispute cases stemmed from enterprises' own operational errors. The value of professional agency companies is reflected in:

• Risk control system: Establish a three-tier prevention and control mechanism for document pre-review, process monitoring, and anomaly warning.
• Timeliness Management AbilityThe average tax refund processing time is shortened by 15-20 working days compared to enterprises handling it themselves.
• Policy Adaptation Plan: Develop the optimal declaration plan based on the differences in tax rebate rates for different product categories.

III. What is the specific operational process for entrusted agency export tax rebates?

Based on our hands-on experience serving 200+ manufacturing enterprises, the standard process consists of six key steps:

• Qualification Verification Phase: Verifying the Agency's Export Operation Rights and Tax Refund Credit Rating
• Document preparation stage:
  • Agency Agreement (must specify ownership of goods and tax refund rights)
  • Pro Forma Invoice and Packing List
• Declaration stage: The agent uses its own customs code to declare exports.
• Foreign exchange settlement and verification stage: Foreign exchange must be deposited into the agent's supervised account.
• Refund declaration stage: The agent completes data submission on the electronic port.
• Tax Refund Stage: Settlement will be completed within 7 business days after the tax refund is received.

IV. What are the potential risks of the delegation proxy pattern?

The case of an electromechanical enterprise in 2025, where 6.8 million yuan in tax refunds was recovered due to an agent issuing false invoices, serves as a warning to focus on three major risk points:

• Document compliance risks: A deviation exceeding ±5% between the proforma invoice amount and the customs declaration will trigger a tax audit.
• Financial security risks: The agent misappropriates the tax refund or delays payment.
• Joint and several legal risk: The agent's non-compliant operations may result in retrospective liability for the principal.

V. How to Choose a Reliable Tax Refund Agency?

Based on the experience of managing world top 500 suppliers, it is recommended to evaluate agencies from four dimensions:

• Qualification reviewVerify customs AEO certification and foreign exchange management classification levels
• Capacity of service: Request for successful tax refund cases and proof of processing timeliness from the past two years.
• Transparency of chargesBe wary of "all-inclusive" pricing models that may contain hidden fees.
• Wind control system: Confirm whether a trade compliance specialist and emergency response mechanism are in place.

VI. What are the major changes in the export tax rebate policy for 2025?

Three key policy adjustments this year are noteworthy:

• The declaration deadline has been shortened from April 30th of the following year after export to March 31st.
• Added an online verification channel for electronic signature customs declaration forms.
• Implement "dual random" targeted inspections on export agency businesses (increasing the sampling rate to 12%).