I. What isExport agent16. Certificate number? How is it related to tax refunds?

Export agent17. The certificate number is the core credential in entrusted export business, generated by18. the trustee (agency company)Generated through the International Trade "Single Window" system. According to the latest 2025 "State Taxation Administration Announcement onExport goods20. Value-added Tax and Consumption Tax Management Methods, this code has the following characteristics:

• 21. Composed of 18 digits, including year code and customs district identifier
• 22. A legally binding document proving the agency relationship
• When applying for a tax refund, the information must be consistent with the "domestic consignor" details on the customs declaration form.

1II. II. How to complete tax refund declaration with an agency certificate number?

24. The 2025 tax refund declaration process has achieved full electronic processing, with specific operations divided into three stages:

• 25. Preparation stage (before goods export)
  • 26. Sign a written agency agreement clarifying tax ownership
  • in theExport tax refund27. Record the entrusted relationship in the management system
• 28. Declaration stage (within 90 days after export)
  • Collect the "Two Forms and Two Certificates": customs declaration form, agency agreement, value-added tax invoice, and foreign exchange receipt.
  • 30. Submit the Application Form for Certificate of Entrusted Export Goods via electronic tax bureau
• 31. Review stage (within 30 working days)
  • Tax authorities verify the "four flows alignment": goods flow, capital flow, invoice flow, and information flow.
  • 33. Special attention to 2025s new blockchain invoice verification step

III. What are the three common "pitfalls" in tax refunds that clients are prone to encounter?

34. Based on recent agency export dispute case analysis, special attention should be paid to:

• 35. Late filing risk36. : Starting 2025, tax filing deadline shortened from 90 days to 60 days after export
• 37. Document mismatch issues38. : A company was denied refund because the agencys invoice product name differed by 2 characters from the customs declaration
• 39. Foreign exchange responsibility disputes40. : Refund failed because the agency didnt complete foreign exchange receipt within specified period (210 days after export)

IV. How to prevent agency fraudExport tax refundRisks?

The following risk control measures are recommended:

• When selecting an agency company
  • Verify the validity period of its Foreign Trade Operator Registration Record,
  • Confirm whether it has export qualifications for the corresponding goods
• During business operations
  • Monthly verification of export detailed ledgers provided by the agency
  • Retain visual evidence of goods delivery (such as smart lock data implemented in 2025)

1V. V. What are the important changes in 2025s tax refund policies?

Three major policy updates this year require special attention:

• Added newUnder digital tradeAgency export recognition standards
• ImplementationTax refund risk early warning system, corporate credit rating affects audit speed
• For certain product categories (such as new energy equipment)Tax refund filing materialsAdditional technical parameter certification required

(The policy updates mentioned in this article are current as of June 2025. Specific operations should follow the interpretation of the competent tax authority)