Agency export,What is the role of proof in tax returns?

According to the revised version of the Administrative Measures for Value-Added Tax and Consumption Tax on Export Goods and Services by the State Taxation Administration in 2025, the agency export certificate isKey Evidence of Real Trade RelationshipsWhen the production enterprise entrusts the export of foreign trade companies, the document can be clarified:

• Real Property of Goods
• Export customs clearanceRelationship between single and special value added tax invoices
• Subjects responsible for export collection

Special Notice: Starting from December 2024, the nationwide electronic agency export certification filing system will be implemented. Paper certificates must be simultaneously uploaded to the State Taxation Administrations electronic ledger system.

2025 AgencyExport tax refundWhat are the specific process changes?

The latest tax return process is divided into three main stages:

• Registration phase (before export)
  • Signing of standardized agency export agreements (including foreign exchange settlement clauses)
  • Registration on the Comprehensive Services Platform for Foreign Trade
• Declaration phase (after export)
  • The agent shall issue an electronic certificate within 15 working days after export
  • Production enterprises submit tax refund applications within the next months VAT declaration period
• The audit phase
  • Tax authorities more than three orders of information on customs declarations, VAT invoices and collection records
  • 2025 New Regulation: Tax Refund Review Period Shortened to 10 Working Days (Excluding Suspicious Case Investigation Time)

How do you solve the common issue of agency export certification?

Based on the recent three-year service cases, three major high-frequency questions are summarized:

• Question 1: Cancellation of the agency caused proof of invalidity

  Solution: Immediately submit to the competent tax authority, provide original contract, bank receipt of transfer receipt and other supporting materials, and apply for special channel audit.

• Question 2: Proof of non-compliance between information and customs declarations

  Processing of process:

  • Initiate information correction within 3 working days after discovering discrepancies
  • Submission description and original order cabin certificate
  • Starting from 2025, online submission of correction applications will be allowed (limited to 3 times per year)
• Question 3: Tax refunds are a dispute

  Measures of Prevention:

  • Explicit agreement on tax returns in the agency agreement
  • Require the agent to provide tax refund account supervision authorization
  • View tax refund progress in real time through the Single Window for International Trade

How to Assure AgentExport tax refundof conformity?

Recommend companies to establishRepeated nuclear mechanisms:

• Consistency inspection of logistics documents and customs declarations
• Value-added tax invoice name and HS code corresponding audit
• Monitoring of deviation between the amount collected and the amount declared (2025 year allowed±5% floating)

Special Notice: In 2025, the General Administration of Customs upgraded its intelligent risk control system, which will trigger automatic alerts for cases where the same agent serves more than 20 production enterprises.