Agency export,Does the enterprise qualify as a tax rebate entity?

According to the latest Value-added Tax and Consumption Tax Management Measures for Export Goods and Labor in 2025,The enterprise acting as an export agent (the principal) is the actual beneficiary of the tax rebate.The agent company, as the service provider, is only responsible for assisting with the procedures. However, note the following:

• A written agency agreement must be signed to clearly define responsibilities.
• The agent company must have import and export business qualifications.
• The customs declaration form must include information from both the principal and the agent.

AgentlyExport tax refundWhat core documents are needed?

After the comprehensive upgrade of the electronic tax rebate system in 2025,The requirements for document compliance have become stricter.Special attention should be paid to:

• Basic documents:
  • Original agency export agreement
  • Special VAT invoice (deduction voucher).
  • Customs declaration forms stamped with customs verification seals.
• Supporting documents:
  • Foreign exchange receipt certificate (must be collected within 210 days)
  • Copy of transport document
  • Principals self-production certificate (required for non-manufacturing enterprises)

What are the new changes in the 2025 tax rebate declaration process?

Officially adopted by the State Taxation Administration in January, 2025Golden Tax Phase IV tax refund moduleBrings three major reforms:

• Declaration deadline shortened to 60 working days after goods departure
• Added intelligent document pre-review function (self-check available 15 days in advance)
• Cross-border payment information automatic matching system launched

It is recommended to adopt the "three single, two ticket" verification method:
Customs declaration form + transport document + foreign exchange receiptwithVAT invoice + proforma invoiceCross-verification to ensure data consistency.

AgentlyExport tax refundWhat are the common risk points?

According to customs audit cases in the first half of 2025, special attention should be paid to:

• Document risks:
  • Mismatch between customs declaration operator and agency agreement
  • Invoice product name inconsistent with HS code
• Operational Risks:

  
    
  Cross-year declaration causing document invalidation
    
  Foreign exchange account inconsistent with filing information
   
   

• Policy risks:

  
    
  Illegal agency of export-controlled goods
    
  Misapplication of FTA rules of origin
   
   

How to choose a reliableExport agentThe service provider?

Recommended adoptionThe "Four Checks and Four Reviews" Evaluation Method:

• Check qualifications: Customs AEO certification level
• Check cases: Export performance of similar products
• Check system: Whether connected to Single Window 3.0
• Check risk control: Whether trade compliance specialist is assigned

Special attention to 2025 new regulations: Agency companies must provide principals quarterly withTax refund progress report, and bear late fees caused by document errors.