Tax RebatesIs the Agency Service Itself Legal?

According to the Law of the Peoples Republic of China on the Administration of Tax Collection and the Measures for the Administration of Export Tax Rebates newly implemented in 2025, institutions withtax agency qualificationsare completely legal to provide tax rebate services. However, the following conditions must be met:

• Hold the Practice Certificate of Tax Agent Firm issued by the tax authority
• Agency staff have the qualifications of certified tax agents
• The service content does not involve illegal acts such as document forgery

How to Identify Illegal Tax Rebate Agents?

Typical cases reported by the General Administration of Customs in 2025 show that illegal agencies mainly have the following characteristics:

• Documents required from enterprises:
  • The invoice amount is abnormally higher than the actual transaction
  • The transportation documents do not match the cargo track
• Suspicious charging models:
  • Commission is charged as a percentage of the tax rebate amount
  • Requiring settlement in overseas accounts

5 Qualifications Necessary for a Regular Agency

Requirements for the white list of agencies updated by the State Taxation Administration in 2025:

• The business scope explicitly includes "tax agency."
• The filing information of the China Certified Tax Agents Association is searchable
• Have Class AImport and exportenterprise service qualifications
• At least 3 in - service certified tax agents
• No public record of tax - related illegal acts

Three Legal Risk Prevention Measures for Selecting an Agent

• Key points of contract review:
  • Clearly define the boundaries of agency services
  • Prohibited clauses include illegal matters such as false invoicing
• Requirements for fund supervision:
  • Tax rebates must be directly transferred to the enterprise account
  • Reject third - party collection and payment
• Management of leaving traces in the process:
  • Require regular provision of tax rebate progress reports
  • Keep complete communication records

Key Points of the New Regulations on Export Tax Rebate Agents in 2025

According to Announcement No. 45 of the Ministry of Finance, pay special attention this year:

• Mandatory connection to the e - tax bureau:
  • All agency operations need to leave traces through the Golden Tax Phase IV system
• Cross - border data verification:
  • Customs declaration forms and?Forex Settlement?data are automatically compared
• Joint liability for illegal acts:
  • Agency institutions are obliged to verify the authenticity of enterprise materials

How to Legally Protect Rights When Encountering Problems?

If illegal acts are found in an agency institution, immediately:

• Terminate the agency contract and preserve evidence
• Report to the inspection bureau of the competent tax authority
• Submit a situation description through the e - tax bureau

Special reminder: The tax credit restoration mechanism implemented in 2025 allows enterprises to take the initiative to correct mistakes within 6 months, and 50% of administrative penalties can be reduced or exempted.