1. How to determine eligibilityExport tax refundConditions?

According to the latest "Administrative Measures for Value-Added Tax and Consumption Tax on Export Goods and Labor Services" in 2025, enterprises applying for tax refunds must simultaneously meet the following conditions:

• Entity qualifications:
  • The import and export operation rights filing has been completed.
  • Complete the qualification certification for export tax refund (exemption).
• Cargo conditions:
  • The customs declaration export date falls within the tax refund execution period.
  • Subject to VAT/Consumption Tax
  • The receipt of foreign exchange complies with the foreign exchange management requirements.

2. What key documents are required for tax refund agency services?

After the upgrade of the electronic port in 2025, it is recommended to prepare the following materials:

• Basic files:
  • Electronic data of the customs declaration form (requires verification through the Single Window).
  • Special VAT invoice (deduction voucher).
• Special documents:
  • Ocean Bill of Lading/Air Waybill (must display consignor and consignee information)
  • Foreign exchange receipt (bank settlement slip must indicate the corresponding customs declaration number)

III. How to align foreign exchange verification with tax refund declaration?

To be implemented in 2025The "Three-in-One" filing model:

• Step 1: Complete the declaration in the foreign exchange monitoring system within 30 days after the goods are exported.
• Step 2: Submit the "Export Goods Tax Refund (Exemption) Declaration Form" through the electronic tax bureau.
• Step 3: The tax authority automatically compares customs declaration, foreign exchange receipt, and invoice data.

IV. What are the common risks associated with tax refund agency services? How can they be avoided?

Based on the audit cases from 2023-2024, special attention should be paid to:

• Document risks:
  • Ensure that the product names on the customs declaration form and the VAT invoice are completely consistent.
  • The consignee on the ocean bill of lading must match the overseas consignee on the customs declaration.
• Time - limit risk:
  • The declaration must be completed before the VAT filing period in April of the following year for exports.
  • The maximum period for foreign exchange receipt shall not exceed 12 months after the export date.

How to Choose ReliableExport agentTax refund service provider?

It is recommended to evaluate the agency from the following dimensions:

• Qualification review:
  • Hold an international freight forwarding filing certificate
  • Possesses Class A customs declaration enterprise qualification
• Capacity of service:
  • Is there a professional tax refund accounting team in place?
  • Can you provide a real-time declaration progress tracking system?
• Risk control:
  • Has a three-level document review mechanism been established?
  • Is there an emergency plan for handling tax disputes?