What is an agentTax Rebates? How does it differ from self-operated tax rebates?

Export tax rebate through an agent refers toforeign tradea business model where enterprises entrust qualified agency companies to complete goods export and tax rebate declarations. Compared with self-operated tax rebates,the core difference lies in the rebate entity:

• Self-operated tax rebate: Manufacturers/trading companies declare rebates themselves
• Agency tax rebate: The agency company acts as the rebate declaration entity, requiring a tripartite agreement (between the entrusting party, agent, and foreign buyer)

Starting from 2025,Customs General Administration Announcement No. 61Clear requirement: Agency export business must complete the recordation of the entrustment relationship through the International Trade "Single Window," and the paper contract must be uploaded with its electronic version simultaneously.

What core materials are needed for export tax rebate through an agent?

According to the latest 2025 regulations, declaration materials are divided intobasic materialsAndsupporting documentstwo categories:

• basic materials:
  • Customs declaration form (electronic version + signed paper version)
  • VAT special invoice (must be verified through the State Taxation Administration blockchain platform)
  • Foreign Exchange?Forex Settlement?Voucher (For cross - border RMB settlement, a SWIFT message is required to be attached)
• supporting documents:
  • Agency entrustment agreement (including tripartite signatures and customs filing number)
  • Goods transportation documents (Maritime transportBill of Lading/Air freightShipping documents must include HS codes)
  • Quality inspection report (required for specific product categories)

What are the key changes in the 2025 tax refund declaration process?

This years tax refund declaration system has three major upgrades:

• Intelligent Document Review System: AI automatically identifies logical inconsistencies in documents, reducing average review time to 3 working days
• Cross-departmental data interoperability: Real-time data exchange between Customs, Tax Bureau, and SAFE, reducing declaration form fields by 40%
• Blockchain evidence storage: Key documents stored on blockchain with extended traceability period to 10 years

Operation process example:
A company exporting electromechanical products in March 2025 mustwithin 15 working days after goods departurecomplete:
1. The agency logs into the "Single Window" to submit electronic authorization.
Simultaneously upload VAT invoices to the Golden Tax System
Automatic tax refund pre-review triggered upon foreign exchange receipt
Complete formal declaration within 72 hours of receiving Customs clearance information

How to avoid common risks in agency tax refunds?

Recent audit cases showthree high-risk areasSpecial attention should be paid to:

• Time mismatch risk: Invoice issuance date must not be later than customs declaration date
• Value deviation risk: Differences exceeding 5% between declared and invoiced amounts will trigger manual review
• Trade authenticity risk: Starting 2025, logistics tracking must fully match declaration information

Typical case: A textile company had 820,000 yuan tax refund suspended due to inconsistency between bill of lading discharge port and customs declaration destination country. After providingofficial transit port documentationit took 2 months to complete the refund.

What key indicators should be considered when selecting an agency company?

Recommend evaluating fromfive dimensionsEvaluation of agency companies:

• Customs AEO certification level (priority given to Advanced Certified Enterprises)
• State Administration of Foreign Exchange classification rating (Class A enterprises as the cooperation baseline)
• Tax refund processing cycle (2025 industry average is 45 calendar days)
• Error compensation mechanism (clearly define overdue interest calculation method)
• System integration capability (whether ERP direct connection declaration is supported)

Important notice: 2025 multi-region pilot programStandardized agency service contract, it is recommended to require the agency to provide standardized contract templates filed with provincial commerce departments.

How are the timeliness and fees calculated for agency tax refund services?

2025 agency service fee structureDifferentiated pricingTrend:

• Basic service fee: 0.8%-1.2% of tax refund amount (includes routine document processing)
• Expedited service fee: Pay 1.5x base fee to reduce processing by 10 working days
• Risk surcharge: Additional 0.3% for sanctioned countries or sensitive goods

Timeliness reference:
Standard process: Customs declaration → Foreign exchange receipt → Application → Review → Treasury refund, approximately 60 days total
Expedited Process: Can be shortened to within 40 days through "Customs Duty Guarantee Insurance".