According to the Administrative Measures for Value - added Tax and Consumption Tax on Exported Goods and Services implemented in 2025, agency export tax rebate needs to meet three conditions simultaneously:Export DrawbackWhat basic conditions need to be met?

According to the latest 2025 export tax refund management measures, enterprises applying for tax refund through agency must meet the following requirements simultaneously:

• Main qualification requirements:
  • The principal must possessimport and exportEnterprises need to have legal import and export qualifications, including:
  • The agent must hold an International Freight Forwarding Qualification Certificate,
• Proof of Transaction Authenticity:
• Customs-verified export goods declaration form
• Time - limit requirementsA complete export agency agreement should be attached with:Foreign exchange settlement document (For cross-border RMB settlement, RMB cross-border payment information is required)
• Tax Compliance Requirements:
• VAT special invoice certification period shall not exceed 180 days
• Export goods must fall within the tax refund commodity catalog

How many steps are there in the agency export tax refund declaration process?

The new version of the electronic port system to be implemented in 2025 will simplify the declaration process to:

• Phase 1: Document preparation (5-7 working days)
  • Verify consistency between customs declaration and contract
  • Validate VAT invoice certification status
  • Confirm compliance of foreign exchange receipt documents
• Phase 2: System declaration (within 3 working days)
  • Entering data through the International Trade Single Window
  • Upload encrypted electronic documents
  • Obtain pre-declaration feedback results
• Phase 3: Tax authority review (15-20 working days)
  • Tax authorities conduct cross-departmental data comparison
  • Focus on verifying reasonableness of related-party transaction pricing
  • Complete tax refund amount calculation

What core materials are required for agency export tax refund in 2025?

According to latest requirements, three types of documents must be prepared:

• Transaction vouchers:
  • Original export sales contract and translation (Non-English versions require notarization)
  • Power of Attorney for Application of (CO)
• Logistics documents:
  • Maritime TransportationBill of Lading/Air TransportationWaybill (must show freight payment method)
  • Packing list (weight difference with customs declaration ≤3%)
• Tax documents:
  • VAT special invoice (deduction copy must bear Export Tax Refund stamp)
  • Agency export agreement (clearly stating tax refund liability clauses)

How to avoid common risks in agency export tax refund?

Three key risk points for tax inspection focus in 2025:

• Document mismatch risk:
  • Special explanation required if declaration amount differs from invoice by more than ±5%
  • Recommend establishing a three-document consistency verification mechanism
• Foreign exchange collection overdue risks:
  • The 2025 foreign exchange collection period is adjusted to 210 days after export
  • Special settlement methods require prior filing
• Agency qualification risks:
  • Verify the customs credit rating of the agency company (must maintain AEO certification)
  • Confirm the agency agreement includes breach of contract liability clauses

What are the differences between agency export tax refund and self-operated tax refund?

Comparative analysis from practical operation perspective:

• Differences in responsible entities:
  • Under agency model, the tax refund entity remains the commissioning enterprise
  • The agency provides declaration services rather than bearing tax liabilities
• Timeliness comparison:
  • Professional agencies reduce average processing time by 40%
  • Self-declarations often face rejection due to documentation issues
• Cost structure differences:
  • Agency service fees typically range from 0.8%-1.2% of refund amount
  • Self-operation requires full-time staff and system maintenance costs

How to choose a reliable export tax refund agency?

Based on 20 years of industry experience, focus on:

• Key qualification review points:
  • Check the validity period of the Agency Export Tax Refund Filing Certificate
  • Confirm the electronic port operation permission level
• Service capability evaluation:
  • Request successful case records from past two years (same industry preferred)
  • Test system integration response speed
• Risk control measures:
  • Whether declaration error liability insurance is provided
  • Presence of abnormal situation early warning mechanisms