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:Tax RebatesBasic Process

The agency export tax refund process to be implemented in 2025 primarily consists of six key steps:

• Step 2: Digital processing of documents
  • Clarify the rights and obligations of both parties
  • Filing documents for export enterprise qualification
• Step 2: CompleteExport Clearance
  • Ensure that the customs declaration information is consistent with the contract.
  • Obtain the export customs declaration form issued by the customs.
• Step 3: Foreign Exchange?Forex Settlement?The agency company assists the enterprise in handling the foreign exchange receipt verification procedures to ensure the safety of export payments.
  • Complete the foreign-related income declaration through the bank.
  • Obtain the verification document for foreign exchange receipt
• Step 4: Prepare tax refund documents
  • Including VAT special invoices, export invoices, etc.
  • Additional electronic signature verification requirements for 2025.
• Step 5: Tax System Declaration
  • Submit the declaration through the Golden Tax Phase III system.
  • Pilot smart review system in some regions
• Step 6: Tax Refund to Account
  • The amount will be credited within 15 working days after approval.
  • Support cross-border RMB direct settlement.

2. What materials are required for the tax refund application?

The list of materials for the 2025 tax refund application includes, but is not limited to:

• Agency export agreement (original)
  • Agency Export Agreement (Notarization Required)
  • Original customs declaration form and electronic copy
  • Agency export agreement (the tax rebate liability clause needs to be clearly defined)
• Financial documents:
  • Bank Receipt of Foreign Exchange (Requires Verification by SAFE)
  • Export Proforma Invoice (INVOICE)
  • Packing List and Shipping Documents
• New additional requirements:
  • Blockchain Electronic Evidence Report (Effective from January 2025)
  • Carbon Emission Compliance Certificate (Specific Product Category)

3. What are the common reasons for failure in tax refund agency?

According to the 2025 tax inspection cases, the main risk points include:

• Documentation issues:
  • The product names on the customs declaration form and the VAT invoice do not match.
  • The difference between the received amount and the declared amount exceeds 5%.
• Statute of limitations issue:
  • Exceeding the 12-month declaration period after the goods are exported.
  • Foreign exchange verification overdue for more than 90 days.
• Qualification Issues:
  • The agent does not have the qualification for export tax rebate.
  • Manufacturing enterprises that have not completed export filing
• Deviation in policy understanding:
  • Incorrectly declaring non-refundable goods for tax refund.
  • Failure to promptly follow up on the 2025 HS code adjustments.

IV. How long does it take for agency export tax rebates?

The standard tax refund period is 2-4 months, with the specific duration influenced by the following factors:

• Expedited processing conditions:
  • Class A credit enterprises can be shortened to 45 days.
  • Refunds with a single amount below 500,000 yuan will be prioritized for processing.
• Delay risk points:
  • Cross-departmental data verification anomaly (Customs and Taxation Systems)
  • Additional review of anti-dumping goods involved
• 2025 New Policy Changes:
  • Electronic document review accelerated by 30%.
  • A 72-hour express channel pilot program in the Yangtze River Delta region.

V. How to Avoid Risks in Agent Tax Refunds?

It is recommended to adopt the following risk control measures:

• Early-stage prevention:
  • Verify the export tax rebate qualification level of the agent.
  • Establish a three-level document review mechanism
• Process monitoring:
  • Check the progress in real time using the Tax UKey.
  • Monthly verification of export tax rebate ledger.
• Post-event traceability:
  • Retain the original documents for at least 10 years.
  • Conduct regular tax refund compliance audits.
• Technical Support:
  • Adopt a blockchain-based evidence storage system.
  • Connect to the customs single window data interface.