I. AgencyExport tax refund33. What essential qualifications are required?

According to the latest 2025 "Administrative Measures for Tax Refund (Exemption) on Export Goods," the agent for Baolian LiquorExport tax refundThe requirements are as follows:

• 52. Enterprise entity qualifications: Import and Export Operation Rights, Customs Registration Certificate, Foreign Exchange Administration Record Filing
• Product compliance documents: Sanitary Certificate for Alcoholic Beverages, Certificate of Origin, Commodity Inspection and Quarantine Certificate
• Tax Essentials:
  • Special VAT Invoice (must match the declared value on the customs declaration form)
  • Export Customs Declaration Form (Customs Supervision Mode: "General Trade")
  • Foreign Exchange Verification Form (for cross-border RMB settlements, payment vouchers must be provided)

2. What changes will there be in the export tax rebate rate for liquor in 2025?

After verification of the State Taxation Administration's announcement in January 2025, the export rebate rate for distilled spirits (HS2208) remains unchanged at 13%, but please note the following two adjustments:

• The deadline for export declaration has been extended from April 30 of the following year to June 30.
• The new "Intelligent Document Matching" feature has been added to the e-Tax system, supporting automatic verification of customs declaration forms and invoice information.

3. What is the specific operational process for export tax rebate through an agent?

Summarizing standardized procedures based on 20 years of agency experience:

1. Sign a tripartite agreement (manufacturer, foreign trade company, overseas buyer)
2. Please process the export foreign exchange receipt filing (it is recommended to use cross-border RMB settlement to avoid exchange rate risks).
3. Please clearly indicate the trade nature as "self-operated export" or "agency export" during customs declaration.
4. The tax refund declaration must be completed within 90 days after receiving the payment (with an additional 15-day grace period newly added in 2025).
5. Cooperate with the tax authorities in on-site verification (focusing on the authenticity of goods and cash flow).

IV. How to Prevent Risks in Proxy Tax Refund Business?

In 2025, typical cases reported by customs in multiple regions indicate that special attention should be paid to the export of alcoholic beverages:

• Risk of goods flow: Ensure the actual departure of the goods and retain the original ocean bill of lading/air waybill.
• Cash flow risk: The overseas payer must match the "overseas consignee" on the customs declaration form.
• Document risks: The declared unit price must not be lower than 70% of the manufacturer's selling price.
• Time - limit risk: Starting from 2025, a late fee of 0.05% per day will be imposed for overdue declarations.

5. How to claim tax refund for specially packaged alcoholic beverages?

For special packaging products such as Baolian Liquor gift boxes, special attention should be paid:

• Combination packaged goods should be classified according to the main component (those with an alcohol content above 50% should be classified under HS2208).
• Complimentary gifts (such as wine glasses) must be declared separately and are not included in the tax refund base.
• Wooden packaging must be accompanied by a fumigation certificate (ISPM15 standard).

6. Can the cross-border e-commerce model apply for export tax rebates?

According to the new policies for the Cross-Border E-Commerce Comprehensive Pilot Zones in 2025:

• The B2B model is eligible for normal tax refunds.
• The B2C model must meet the "list-based verification and release" requirements.
• Overseas warehouse shipments require the provision of customs clearance documents for the destination country.
• For single transactions under 5,000 yuan, simplified declaration is applicable.

7. How to handle agency service fees in compliance?

It is recommended to adopt two legal models:

• One-time purchase: The foreign trade company purchases goods at the FOB price and assumes the tax refund risk independently.
• Agency system: A 6% VAT invoice must be issued for the collection of service fees, and profit sharing is not allowed.

Key focus in 2025: Crackdown on "export invoice purchasing" practices. It is recommended to adopt fully supervised capital escrow accounts.

8. How long does the export tax refund process take? How can the progress be expedited?

The standard tax refund cycle typically takes about 2-3 months. Three acceleration measures will be introduced in 2025:

• Class I enterprises may apply for "immediate refund upon collection" (requires annual export volume exceeding 50 million yuan).
• Activate the blockchain tax refund system (pilot regions reduced to 15 working days).
• Establish a "whitelist" system (priority review for enterprises with no violations for three consecutive years)

It is recommended that enterprises prepare authentication tools such as electronic port cards and Golden Tax Disks in advance to ensure the success rate of the first declaration.