Agency export,Does the business need to be filed with the tax bureau?

According to the revised version of the Administrative Measures for Value - added Tax on Exported Goods and Services in 2025, the agency export business must complete the following filings:

• Double - filing principle: The manufacturing enterprise and the foreign trade agency company need to file with the local tax authorities respectively
• Electronic filing: Submit electronic materials such as agency agreements and export contracts through the international trade 'Single Window'
• 1. Filing Time Limit2. : Goodscustoms clearance3. Complete the filing within 15 working days before export

How does the tax bureau define 'fake self-operation, real agency'?

4. In 2025, the key focuses of tax inspections will still be on the following characteristics:

• 5. Abnormal capital flow6. : The foreign exchange collection account is inconsistent with the contract entity
• 7. Breakage of the document chain8. : There are time or content contradictions among the customs declaration form, VAT invoice, and transportation documents
• 9. Misalignment of risk assumption10. : The manufacturing enterprise actually assumes business risks such as product quality and foreign exchange collection

11. Typical cases include: The foreign trade company only charges a fixed agency fee but declaresExport tax refund12., or the manufacturing enterprise directly contacts foreign merchants but exports in the name of a foreign trade company.

AgentlyExport tax refund13. What are the risk points?

14. The three major risk areas that the tax authorities will focus on monitoring in 2025:

• 15. Bill management:
  • 16. The issuance time of the special VAT invoice is later than the customs declaration date
  • 17. The non - conformity rate between the product name of the input invoice and the customs declaration form exceeds 3%
• Foreign exchange exports:
  • 18. The deviation between the foreign exchange collection amount and the customs declaration amount exceeds ±5%
  • 19. No legal supporting documents are provided for third - party foreign exchange payment
• 20. Business authenticity:
  • 21. The same foreign merchant changes multiple agency companies in a short period
  • 22. Export goods remain in the bonded area or overseas warehouses for a long time

What are the important policy changes in agency export in 2025?

23. The three major policy adjustments worthy of attention in this year:

• 24. Shortening of the tax refund review cycle25. : For Class A enterprises, the electronic tax refund declaration is shortened to 5 working days
• 26. Strengthening of cross - regional agency supervision27. : Cross - provincial agency businesses need to be reported to the tax authorities of both places in advance
• 28. Upgrade of credit punishment29. : Fraudulently issuing agency export invoices will directly affect the customs credit rating

How to establish a compliant agency export cooperation model?

30. It is recommended that enterprises adopt the following risk control measures:

• Contract Specifications31. : Clearly stipulate the time point of transfer of goods ownership and the foreign exchange settlement method
• 32. Document management33. : Establish a full - chain file system covering customs declaration, logistics, and foreign exchange collection
• 34. Regular self - inspection35. : Check the consistency between the export tax refund filing number and customs data quarterly
• 36. Professional audit37. : Hire a third - party institution for a special audit of export business annually