I. What is an agencyExport tax refundRight?

According to the "Administrative Measures for Value-Added Tax and Consumption Tax on Export Goods and Labor Services" (2023 Revised Edition) issued by the State Taxation Administration, the right to claim export tax rebates by proxy refers toEnterprises with import and export qualifications, acting as agents for unqualified manufacturers to complete export business, have the legal right to apply for export tax rebates in accordance with the law.. Its core features include:

• The agent must possess the Foreign Trade Operator Registration and Record.
• The actual ownership of the goods belongs to the client.
• The tax refund amount must ultimately be returned to the actual manufacturer.

II. What are the essential requirements for export tax rebate through an agent?

Under the current policies in 2025, the following conditions must be simultaneously met to legally conduct export tax rebate agency services:

• Qualification Requirements
  • The agent holds a valid Customs Declaration Unit Registration Certificate.
  • The export tax refund (exemption) filing procedures have been completed.
• Document requirements
  • Register and file in the single - window system of the customs,
  • Please keep the complete customs declaration form, VAT invoice, and foreign exchange receipt on file.

3. What is the fundamental difference between agent tax refund and self-operated tax refund?

From a practical operational perspective, there are three core differences between the two:

• Legal relationship: The agency model involves three parties: the principal, the agent, and the overseas buyer.
• Capital flow: The agent shall transfer the tax refund to the actual supplying enterprise.
• Risk Bearing: The filing entity of the customs declaration form shall bear the responsibility for compliance review.

IV. Detailed Explanation of the 2025 Agent Export Tax Refund Operation Process

The latest operational procedure can be divided into six key steps:

1. Sign an agency agreement with the legal representatives' signatures of both parties.
2. The entrusting party issues a special value-added tax invoice (marked as "agency export").
3. The agent completes the export customs declaration and foreign exchange collection procedures.
4. Log in to the electronic tax bureau to submit a tax refund declaration.
5. Cooperate with tax authorities in document filing verification.
6. The funds will be transferred within 5 working days after the tax refund is received.

V. What risks should be considered when selecting an agency company?

According to the typical cases released by the General Administration of Customs in 2024, enterprises should focus on the following:

• Qualification verification: Verify the customs credit rating of the agent (it is recommended to select an AEO-certified enterprise).
• Security of funds: Request to provide a third-party fund escrow agreement
• Compliance review: Confirm that the agent possesses professional trade document review capabilities.

VI. How is the tax refund amount calculated for export tax rebates under agency arrangements?

The tax rebate calculation formula is:Refundable tax amount = FOB price of exported goods × refund rate. But please note:

• The tax refund rate is subject to the rate corresponding to the commodity's HS code.
• Cross-border RMB settlement requires providing RMB receipt vouchers.
• For goods processed on commission, an additional processing fee invoice must be provided.

7. What circumstances may lead to a failed tax refund application through an agent?

2025 tax audit priorities include:

• The product names and quantities on the customs declaration form do not match those on the VAT invoice.
• The difference between the received amount and the declared amount exceeds ±5%.
• Key clauses in the agency agreement are missing (such as dispute resolution clauses).
• The fund return cycle exceeds 15 working days.

8. How to handle agent tax refund for special trade methods?

Special requirements for different trade models:

• Cross-border e-commerce: Platform transaction data needs to be provided.
• Market procurement: It must be declared through the online information platform.
• Bonded maintenance: A re-export customs declaration form must be submitted.

9. How to handle disputes over tax refund agency?

It is recommended to adopt a three-tier risk prevention mechanism:

• Prevention in advance: Clearly define the liability allocation clauses in the agreement.
• In - process control: Establish a cross-checking system for documents
• Post-event relief: Agreement on the Jurisdiction Clause of a Professional Arbitration Institution

10. What are the new trends in policy changes for 2025?

According to the reform plan announced by the Ministry of Finance in 2024, it is important to note:

• Pilot the implementation of the electronic agency agreement filing system.
• Expand the scope of inter-provincial tax refund agency services.
• Establish a credit scoring management system for agency enterprises.