I. AgencyExport tax refundWho exactly is the subject?

According to the provisions of the "Value-Added Tax and Consumption Tax Management Measures for Export Goods and Labor Services 2025,"Agency export,Under the modeThe entity eligible for tax refund remains the actual exporting enterprise.。The agency company shall indicate the name of the actual exporting enterprise in the "Domestic Consignor" column of the export customs declaration form, and provide the "Certificate of Agency Export Goods" as the supporting document. Special attention should be paid in practice:

• The agency agreement must clearly stipulate the ownership of tax refund rights.
• The "Production and Sales Unit" on the customs declaration form must be filled in with the actual production enterprise.
• The agency company shall cooperate in providing a complete logistics documentation chain.

37. II. AgencyExport tax refundWhat core documents are required?

The new version of the electronic tax bureau system in 2025 requires the submission of6 core materials:

• Export customs declaration form (electronic version) with customs seal.
• Original copy of the special VAT invoice (deduction copy)
  • The product name on the invoice must exactly match that on the customs declaration.
  • The amount discrepancy must not exceed 5%.
• Foreign Exchange Receipt (Bank Statement)
• Original agency export agreement
• "Electronic Version of the Certificate of Agency Export Goods"
• Explanation of Export Commodity Code Classification (Customs Advance Ruling Number)

3. How to Avoid Common Risks in Agency Export Tax Refunds?

Based on our experience in handling over 5,000 cases of agent tax refunds,Three major risk points to pay special attention to in 2025.:

• Risk of Four-Flow Inconsistency
  • Case: A company was required to repay tax refunds due to mismatched consignee information on the customs declaration form/invoice/logistics documents.
• Foreign exchange verification time limit risk
  • Starting from 2025, the foreign exchange collection period will be shortened to 180 days after export.
• Risk of Incorrect Commodity Code Reporting
  • It is recommended to apply for customs pre-classification in advance (new electronic pre-classification channel added for 2025).

IV. What are the changes in the declaration process for export tax rebate through agency?

The new version of the electronic tax bureau will be implemented in 2025.Fully paperless declaration process:

• Step 1: The agency logs into the Single Window to generate an electronic power of attorney.
• Step 2: The production enterprise uploads the materials through the "Tax Exemption, Credit, and Refund" module of the electronic tax bureau.
  • The system automatically verifies the customs declaration form, invoice, and foreign exchange data.
• Step 3: Intelligent Tax Review (Average processing time reduced to 5 working days)
• Step 4: Tax refund funds are directly deposited into the corporate account (supports digital RMB settlement).

5. What are the key updates to the tax refund policy in 2025?

Special attention required:Three new regulations:

• Cross-border e-commerce B2B exports are eligible for the agent tax refund policy (newly added).
• Electronic invoices and blockchain customs declaration data automatic association
• The list of key regulated commodities has been expanded (including lithium batteries, photovoltaic modules, etc.)

VI. What qualifications should be considered when selecting an agency company?

Verification of the agency's qualifications4 key points:

• Customs AEO Advanced Certification (Mandatory Requirement by 2025)
• Foreign Exchange Income and Expenditure Directory Registration Certificate
• Electronic Port IC Card operation authority
• Tax credit rating of B or above

7. How long does it take for an export tax rebate through an agent?

According to the data from the State Taxation Administration in 2025,The average tax refund processing time has been reduced to 23 days., specific process timeline:

• Document preparation: 3-7 days (depending on enterprise cooperation level)
• Tax review: 5 working days (for documents without issues)
• Bank processing: 1 business day (e-CNY instant settlement)
• Special circumstances: An additional 10-day manual review is required for key commodities.

(The policies mentioned in this article are effective until June 2025. Specific operations shall be subject to the requirements of the competent tax authorities. It is recommended to entrust professional foreign trade comprehensive service enterprises to handle tax refund matters.)