1. Is the agency export model eligible for tax refunds?

According to Announcement No. 45 of the State Taxation Administration in 2025, the agency export model is eligible for tax refund applications if it meets the following conditions:

• The actual ownership of the goods belongs to the client.
• The agency agreement explicitly stipulates the rights to tax refunds.
• The "domestic consignor" field in the customs declaration form displays the agent's information.
• A complete export agency agreement should be attached with:The subject is consistent with the export subject.

Special attention required: New additions in 2025.Export tax rebateElectronic Verification System for Record FilingThe agency contract must be completed and filed online 30 days in advance.

II. How many steps are involved in the declaration of export tax rebates by an agent?

The tax refund process will be optimized in 2025 as follows:Five-step approach:

• Step 1: Qualification Verification
  • The entrusting party shall provide the proof of general VAT taxpayer qualification.
  • The agent must possess Class A customs clearance qualification.
• Step 2: Document Preparation
  • New version of the customs declaration form (including 13-digit commodity codes)
  • Blockchain electronic bill of lading
• Step 3: System Declaration
  • Submit through the "Single Window" for international trade
  • Automatically link to the General Administration of Customs big data platform
• Step 4: Tax Review
  • The average processing time of the intelligent review system has been reduced to 5 working days.
• Step 5: Tax refund
  • Priority refund to the account designated by the client.

III. Which materials are likely to cause a tax refund failure?

Audit data for 2025 shows that,Three high-risk materials:

• The discrepancy between the proforma invoice and the customs declaration exceeds 3%.
• The logistics tracking does not match the declared time.
• The cross-border payment voucher does not display the remark transaction code.

It is recommended to entrust a professional agency to handle the matter.Document Pre-Check ServiceAccording to statistics from the General Administration of Customs in 2025, the preliminary approval rate has increased to 92%.

4. How long does the tax refund process take? How can I expedite it?

Standard tax refund cycle for 2025:

• Category A enterprises: 15 working days
• Category B enterprises: 30 working days
• Category C enterprises: On-site verification required (60+ working days).

Speed-up suggestion:

• UseIntelligent customs declaration systemAutomatically verify data
• ChooseCustoms Advanced Certification (AEO) Agent
• ParticipateTax Refund Credit Accumulation ProgramEnhance corporate ratings

5. How are the tax refund benefits allocated between the agent and the principal?

Must pay attention toThree legal requirements:

• The agency agreement must be clearly documented.:
  • Calculation method for tax refund amount
  • Time Limit for Tax Refund Payment
  • Tax dispute resolution mechanism
• The bank account must be set up under tripartite joint supervision.
• The notarization of the tax power of attorney needs to be processed simultaneously.

6. How to handle tax refunds for cross-regional agency exports?

Key Points of the 2025 Cross-Regional Tax Refund Policy:

• The Yangtze River Delta/Greater Bay Area implements integrated tax refunds.
  • Application materials can be submitted remotely.
  • Tax refunds are not subject to geographical restrictions.
• Other regions require processing.:
  • Cross-region Business Operation Filing (Online Processing via Electronic Tax Bureau)
  • VAT prepayment certificate

7. How do foreign exchange settlement differences affect tax refunds?

According to the 2025 regulations of the State Administration of Foreign Exchange:

• Allow for exchange rate fluctuations within 5%.
• The excess portion needs to be provided.:
  • Time - limit requirementsForeign exchange settlementPayment Receipt
  • Exchange Rate Fluctuation Analysis Report
• It is recommended to utilize foreign exchange hedging instruments.

8. Can small-scale taxpayers apply for export tax rebates through an agent?

The new policy for 2025 clearly states:

• Tax refund is not directly applicable.
• Alternative solution:
  • Convert to a general taxpayer (sales exceed 5 million yuan for 12 consecutive months).
  • Contract manufacturing typeForeign tradecomprehensive service enterprises

IX. What operations may trigger a tax audit?

Key Audit Focus Areas for 2025:

• The declared price of the same commodity deviates by more than 20% from the industry average.
• The export volume significantly mismatches the production capacity.
• The agency fee collection standard is abnormal (the conventional rate is 0.8%-1.2% of the cargo value).

10. How to Choose a Reliable Export Agent Service Provider?

Professional advice verificationFive core qualifications:

• Customs AEO Advanced Certification Certificate (2025 Edition)
• Foreign Exchange Administration Category A Certificate
• Electronic Port Data Center Interface Qualification
• Over 30% of the personnel hold the Certified Trade Compliance Professional (CTCP) certification.
• Records of Export Credit Insurance Coverage

It is recommended to prioritize service providers offeringThe whole - process visual management systemService providers that track tax refund progress in real time.