Agency export,Who is liable to pay taxes under the model?

In accordance with the provisional VAT Regulations and the latest revisions of 2025Export tax refundManagement methodsIn Export Operations:

• Production enterprises, as actual goods owners, have the obligation to pay value added tax
• Foreign trade agencies must fulfill their obligations
  • Need for goods.customs clearanceComplete tax filing within 30 days after export
  • Complete export contracts, customs declarations and transport documents must be kept.
• Handling in special circumstances:
  • Transboundary e-commerce requires a separate declaration9810 regulatory code
  • Processing trade must simultaneously submit manual certificates

Export tax refundHow to balance money with taxes?

To be implemented in 2025Connected Treasury SystemThe entire process has been electronized, specific operating processes have been implemented:

• Step 1: Production enterprises complete the tax refund exemption declaration
  • Required invoice tax invoice certification list (2025 supports blockchain deposits from the year)
  • Single certificate filing deadline reduced to 90 days
• Step 2: Export tax refund declaration
  • The customs declaration must be fully matched with the value added tax invoice.
  • Extension to next year4Monthly declaration period
• Step 3: The tax system automatically hedges taxes
  • Export tax refund directly deducted from enterprises to pay taxes
  • Tax refund to accounting cycle compressed to5 working days

What are the common risks of agent export tax payments?

According to the 2023 Customs Audit Case Database, the main risks are concentrated in:

• Documents not matching risks
  • 2025 Customs Added HS Encoding Intelligent Verification Function
  • The difference between the tariff amount and the invoice exceeds5% will trigger an early warning
• Timely risk
  • 2024 year of non-declared tax refund is considered as domestic sales tax
  • Foreign exchange cancellation delay will deduct the deducted tax rate3 percentage points
• Qualification Risk
  • Verify the AEO certification status of the agency
  • Mandatory purchase of tax liability insurance required by 2025

What to pay attention to for paperless declaration in 2025?

Based on the General Bureau of Taxation No.2025-6 announcement, need to pay special attention to:

• Electronic signature upgrades to national secret
• Customs declaration requires linking blockchain traceability information
• Invoices must be encrypted using tax Ukey.
• Declaration system automatic verification logistics track data

How to avoid tax risks?

Proposal to establishThe Triple Verification Mechanism:

• Verified in advance
  • Verification of export tax refund qualifications of agencies
  • Check the pre-registration information
• Monitoring of the matter.
  • Tracking foreign exchange rates.
  • Data compared to value added tax
• Subsequent audit
  • Keep the full package card at least10 years
  • Periodic tax return data testing