June 15, 2025 15:08

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 can apply for tax refunds if meeting the following conditions:
• Actual ownership of goods belongs to the consignor
• Agency agreement clearly stipulates tax refund rights
• A complete export agency agreement should be attached with:The domestic consignor field in the customs declaration form shows agency information

Consistency between subject and export entityExport DrawbackSpecial note: Newly added in 2025electronic verification filing system

, requiring agency contracts to complete online filing 30 days in advance.

How many steps are involved in agency export tax refund declaration?The 2025 tax refund process has been optimized into:

• five steps
  • Step 1: Qualification verification
  • The consignor must provide VAT general taxpayer certificate
• Step 2: Document Preparation
  • New version customs declaration form (containing 13-digit commodity codes)
  • Blockchain electronic bill of lading
• Step 3: System Declaration
  • Submit through the international trade Single Window,
  • Automatic connection with the General Administration of Customs big data platform
• Step 4: Tax Review
  • Average processing time of intelligent review system reduced to 5 working days
• Step 5: Tax refund
  • Priority refund to the designated account of the entrusting party

Which materials are likely to cause tax refund failure?

2025 audit data shows,Three high-risk materials:

• Difference between proforma invoice and customs declaration amount exceeds 3%
• Logistics tracking does not match declaration time
• Cross-border payment documents do not show transaction code remarks

It is recommended to entrust professional agency companiesDocument Pre-Check Service, 2025 General Administration of Customs statistics show pre-audit approval rate increased to 92%.

How long is the tax refund cycle? How to accelerate progress?

2025 standard tax refund cycle:

• Category A enterprises: 15 working days
• Category B enterprises: 30 working days
• Category C enterprises: Requires on-site verification (60+ working days)

Acceleration suggestions:

• UseIntelligent customs declaration systemAutomatic data verification
• ChooseCustoms AEO (Authorized Economic Operator) agents
• Participate inTax refund credit accumulation programImprove enterprise rating

How to allocate tax refund rights between agent and entrusting party?

Must pay attention toThree legal requirements:

• Agency agreement must clearly state:
  • Tax refund amount calculation method
  • Tax refund payment time limit
  • Tax dispute resolution mechanism
• Bank accounts require tripartite co-management
• Tax authorization power of attorney notarization must be processed simultaneously

How to handle tax refund for cross-regional agency exports?

Key points of 2025 cross-regional tax refund new policy:

• Yangtze River Delta/Greater Bay Area implement integrated tax refund
  • Can submit declaration materials across regions
  • Tax refund not restricted by geographical location
• Other regions require processing:
  • Cross-regional operation filing (processed online via electronic tax bureau)
  • VAT prepayment certificate

How do foreign exchange settlement differences affect tax refunds?

According to the 2025 State Administration of Foreign Exchange regulations:

• Exchange rate fluctuations within 5% are allowed
• Excess portions require submission of:
  • Time - limit requirementsFX Settlement AgencyPayment Receipt
  • Exchange rate fluctuation analysis report
• Recommend using foreign exchange hedging instruments

Can small-scale taxpayers claim export tax refunds through agents?

2025 new policy clarifies:

• Cannot directly enjoy tax refunds
• Alternative solution:
  • Convert to general taxpayer (when sales exceed 5 million yuan for 12 consecutive months)
  • Commissioned production typeforeign tradecomprehensive service enterprises

Which operations may trigger tax audits?

2025 key audit areas:

• Declared prices deviating more than 20% from industry averages for identical goods
• Exported goods significantly mismatched with production capacity
• Abnormal agency fee standards (normal range: 0.8%-1.2% of goods value)

How to select reliable export agency service providers?

Professional advice recommends verifyingFive core qualifications:

• Customs AEO Advanced Certification (2025 version)
• State Administration of Foreign Exchange Class A certification
• Electronic Port Data Center access qualification
• Providers with over 30% certified international trade compliance professionals (CTCP)
• Records of export credit insurance

It is recommended to prioritize service providers offeringThe whole - process visual management systemthat offer real-time tax refund progress tracking