1.Export tax rebateHow to track progress in real time?

According to Announcement No. 17 of the State Taxation Administration in 2025, enterprises mayThree official channelsCheck tax refund status:

• "E-Tax Bureau" Export Tax Rebate Management Module (CA Certificate Login Required)
• Query of Tax Refund Status in the "Single Window" System for International Trade
• Service Hotline of the Competent Tax Authority (Supports Voice Self-Service Inquiry)

It is recommended to check at least once a week, with a focus onThree key nodes:

• Date of Declaration Receipt (Confirmed by Tax Authority)
• Approval Date (Entering Treasury Processing Stage)
• Return Date (Actual Receipt Time)

II. What to Do If the Agency Company Refuses to Cooperate in Providing Tax Refund Materials?

According to theForeign tradeAgency Service Standards (2025 Revised Edition)": Agency enterprises must fulfillThree core obligations:

• Complete copies of customs clearance documents will be provided within 15 working days.
• Coordinate to complete the foreign exchange verification procedures.
• Issue a VAT special invoice split sheet

If encountering evasiveness from the agency, you may take the following measures:Four-Step Response Measures:

• Formally send a lawyer's letter to assert rights.
• To the localImport and exportChamber of Commerce applies for mediation
• File a complaint through the General Administration of Customs' "Customs-Enterprise Connect" platform.
• Apply to the tax authorities for retrieving customs declaration data.

III. How to Verify If the Tax Refund Amount Does Not Match Expectations?

Suggested to proceed withThree-Step Verification MethodIdentify discrepancies:

1. Document Comparison:
   • Confirm the consistency between the declared customs value and the contract.
   • Check the applicable export tax rebate rate for the HS code.
   • VerifyA complete export agency agreement should be attached with:Exchange Memo and Declared Amount
2. System verification:
   • For cross-border RMB settlements, it is necessary to note "cross-border trade."
   • Foreign Exchange Monitoring System Enterprise Reporting Status
3. Policy Applicability:
   • The export tax rebate rate for mechanical and electrical products will be raised to 13% in 2025.
   • Cross-border e-commerceB2B exports are eligible for tax refunds under the 9810 model.

IV. How to Prevent Risks in Proxy Tax Refund Business?

It is recommended to establish3D Risk Control System:

• Pre - event prevention and control:
  • Check the AEO certification qualification of the agency company
  • Clearly stipulate the rights and responsibilities for tax refund in the agency agreement.
• In - process monitoring:
  • Please provide a monthly progress report on tax refunds.
  • Regularly log in to the electronic tax bureau for cross-verification.
• Post-event traceability:
  • Save all correspondence emails and written confirmations.
  • Establish a dedicated tax refund ledger (retain for 6 years).

5. How to Respond to a Tax Audit?

By 2025, the General Administration of Customs and the State Taxation Administration have achievedReal-time data sharing, it is recommended to prepare:

• Complete original documents of "Four Documents and Two Invoices" (Customs Declaration/Bill of Lading/Payment Receipt/Tax Refund Form, Purchase Invoice/Agency Agreement)
• Cross-border capital flow supporting documents
• Product Classification Basis Documents (including third-party appraisal reports)

Special attentionThree key audit areas:

• Verification of the Authenticity of Export Goods (New IoT Traceability Requirement Added in 2025)
• Risk of Invoice Matching (Criminal Case Will Be Filed If Annual Involved Amount Exceeds 100,000 RMB)
• Rationality of Cross-Regional Related Party Transaction Pricing