AgentlyExport tax refund26. What basic conditions need to be met?

What are the new changes in the export tax rebate policy in 2025?Export tax refundAccording to the current

• policy, enterprises need to meet the following conditions simultaneously when handling export tax rebates through the agency model:Subject qualification:
• The agent must hold a legal import - export operation right and have completed the export tax refund (exemption) filingTrade authenticity:customs clearanceNeed to provide complete
• documents, special VAT invoices, and foreign exchange receipt vouchersTime - limit requirements:
• After the goods are exported, the declaration must be completed before the VAT declaration period in April of the following year (declare the goods exported in 2024 in 2025)Invoice specification:

What basic conditions need to be met for agency export tax rebate?

The product name and quantity on the VAT invoice must be completely consistent with those on the customs declaration form

• The professional agency export tax rebate process can be divided into six key steps:
• Sign an agency agreement to clarify the rights and responsibilities relationship
• Complete the customs declaration and export of goods and foreign exchange verification
• Collect and sort out tax rebate documents (customs declaration form, input invoice, etc.)
• The agent submits a pre - review through the Electronic Port
• After the tax department approves, handle the tax refund

What is the specific operation process of agency export tax rebate?

Transfer the tax rebate amount to the designated account of the principal

• The calculation of the tax rebate amount needs to comprehensively consider three core elements:Tax rebate rate:
• Tax base:Based on the principle of taking the lower value between the FOB price on the customs declaration and the amount on the special VAT invoice.
• Calculation formula:Tax refund amount = Tax base × Tax refund rate

Special reminder: Since 2024, the tax refund rate for some electromechanical products has been increased by 2 - 3 percentage points. Attention should be paid to the impact of policy adjustments.

How to calculate the amount of agency export tax rebate?

To prevent the risks of agency tax refund, it is recommended to focus on verifying the following matters:

• Qualification review:Check the customs AEO certification and foreign exchange management classification level of the agency company.
• Contract terms:Clarify the ownership of tax payments, declaration timeliness, and the responsibility for bill storage.
• Fund security:Require the provision of a third - party escrow account or purchase export credit insurance.
• Historical records:Verify the success rate of tax refund declarations and violation records in the past three years.

What risks should be noted when choosing an agency export company?

The standard tax refund cycle is approximately 3 - 6 months. The specific duration is affected by the following factors:

• The completeness and timeliness of document collection.
• The review progress of the tax department.
• Whether it involves cross - customs area collaborative inspections.
• The speed of foreign exchange settlement and verification by the State Administration of Foreign Exchange.

Experience has shown that the "Smart Tax Refund" system, to be implemented in 2025, can reduce the processing time for simple cases with complete documentation to within 45 working days.

What materials are needed to handle agency export tax rebates?

The list of necessary materials includes:

• Original agency export agreement stamped with the official seal
• Full set of customs declaration documents (customs declaration form, packing list, bill of lading)
• Special VAT invoice (deduction voucher).
• Bank exchange settlement statement or foreign exchange receipt voucher
• Copy of the export sales contract
• Business license and tax registration certificate of the principal

How long does it generally take for agency export tax rebate?

According to the latest announcement of the State Taxation Administration, the following adjustments need special attention:

• Fully implement the electronic document filing system
• Expand the scope of "tolerance-based processing" to include Category B export enterprises.
• Add 12 cross - border services applicable to the tax refund (exemption) policy
• Establish a dynamic risk assessment mechanism for export tax refund

It is recommended that enterprises regularly participate in policy briefings organized by the customs and tax departments, or entrust professional institutions to interpret the policies. The content described in this article is for reference only. For specific operations, please follow the requirements of the competent tax authorities.