Can export agency business actually enjoy tax rebate policies?

According to the latest 2025 "Administrative Measures for Value-Added Tax and Consumption Tax on Exported Goods and Services," the export agency modelallows for tax rebate applications, pero deben cumplir con tres condiciones fundamentales:

• The actual ownership of the goods belongs to the entrusting enterprise
• El acuerdo de agencia establece claramente la titularidad de los derechos sobre el reembolso de impuestos.
• A full set of documents (customs declaration, VAT invoice, foreign exchange certificate) matches completely

?Cuáles son los cambios importantes en la política de devolución de impuestos para 2025?

Compared to 2024, the 2025 tax rebate policy is optimized in the following aspects:

• Full implementation of paperless declaration: The time for data connection between the e-port and the tax system is shortened to 72 hours
• Tiered management of the tax rebate review period:
  • Empresas de clase 1: se terminarán dentro de 5 días hábiles.
  • Empresas de segunda categoría: se finalizarán dentro de 10 días hábiles.
• NuevoE-commerce TransfronterizoExportación por agenteTérminos especiales

AgenteGuía de Reembolso FiscalWhat key materials need to be prepared?

• Original notarized "Export Agency Agreement"
• Certificado de exportación de mercancías emitido por la aduana.
• Factura Fiscal Especial de IVA (Copia para Crédito Fiscal)
• DivisasCobro de divisasslip (must show the entrusting party as the beneficiary)
• 2025 version of the "Application Form for Tax Rebate for Export Agency Goods"

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

Al realizar un análisis comparativo, se descubrió que:

• Los sujetos de la devolución de impuestos son diferentes.：
  • Self-operated export: The manufacturing enterprise orComercio exterior.company declares on its own
  • Export agency: The entrusting party must apply for the tax rebate
• Forma de asunción de riesgos：
  • Self-operated export enterprises bear all tax rebate risks
  • In export agency, risk can be shared through an agreement

What are the common misconceptions about export agency tax rebates?

Based on the 327 agency tax rebate cases we have handled, special attention should be paid to:

• Myth 1: The agency company can directly receive the tax rebate funds (in reality, they must be returned to the entrusting party)
• Myth 2: A proforma invoice can replace a VAT special invoice (a VAT invoice with a 13% tax rate must be provided)
• Myth 3: The foreign exchange collection account does not need to show the entrusting party's information (the State Administration of Foreign Exchange strictly investigates the flow of funds)

?Cómo elegir un proveedor de servicios de exportación por representación que cumpla con las regulaciones?

Se recomienda evaluar desde tres dimensiones:

• Revisión de calificaciones：Verificar la certificación AEO de aduanas y el nivel de clasificación de la gestión de divisas.
• Capacidad de integración de sistemas.: Whether it has an ERP system directly connected to the e-port
• Mecanismo de prevención y control de riesgos.: Review historical tax rebate dispute handling cases

What are the practical suggestions for tax rebate declarations in 2025?

• It is recommended to prepare the documentary materials 30 days in advance
• Pay attention to adjustments in HS codes and tax rebate rates (the tax rebate rate for electromechanical products will be increased to 16% in 2025)
• It is recommended to entrust a professional institution fortax rebate pre-review