Under what circumstances can applications be madeExport tax refund?

According to the 2025 latest Value-added Tax and Consumption Tax Management Measures for Export Goods and Services, export businesses meeting the following conditions may apply for tax refunds:

• Customs procedures completedcustoms clearanceAnd goods actually departed from the country
• Obtained valid VAT special invoices (input vouchers)
• Foreign exchange receipts comply with forex regulations
• Goods fall within the tax refund commodity catalog scope
• Handling in special circumstances:
  • Cross-border e-commerceB2B exports eligible for tax refund under 9810 supervision code
  • Market procurement trade must declare through 1039 method

How to schedule specific time nodes for tax refund declarations?

2025 tax refund declaration cycle management requirements:

• Declaration deadline:Before the end of April VAT filing period following the year of goods export
• Foreign exchange verification:Must complete foreign exchange receipt within 90 days from export date
• Document filing:Must complete electronic filing within 15 working days after declaration
• Latest changes:
  • New intelligent declaration system reduces processing cycle to 3 working days
  • Pilot regions allow the "refund first, verification later" model.

How long does it take for tax refund funds to arrive?

2025 tax refund processing cycle divided into three phases:

• Standard procedure:Within 20 working days after declaration (including tax bureau review and treasury processing)
• Express channel:Class A credit enterprises can shorten to 10 working days
• Delay scenarios:
  • Incomplete documents: average delay of 15-30 days
  • Cross-department verification: may extend up to 60 days
  • Exchange rate fluctuations: affect final refund amount calculation

What are common misconceptions about agency tax refunds?

Based on 2025 enterprise tax refund issue statistics, special attention required:

• Time perception errors:
  • Mistaking customs declaration date for export date
  • Ignoring connection between foreign exchange verification deadline and refund declaration
• Document management loopholes:
  • Inconsistency between ocean bill of lading and customs declaration
  • Mismatch between input invoice product names and customs declaration
• Policy interpretation deviations:
  • Confusing cross-border e-commerce retail export and B2B refund rules
  • Failing to update HS code refund rate adjustments promptly

How to improve tax refund efficiency?

Based on 2025 smart tax refund system upgrade recommendations:

• Prepare the "Three Documents in One" (Customs Declaration Form, Invoice, and Foreign Exchange Receipt) in advance.
• Use tax bureau certified ERP system for automatic refund rate verification
• Monitor monthly General Administration of Customs releasesTax refund commodity warning list
• Select agency services with AEO certification
• Regularly attend business department organizedNew refund policy interpretation sessions