I. Entrusting an AgencyExport DrawbackWhat are the basic requirements?

According to the latest 2025 Value-added Tax and Consumption Tax Management Measures for Export Goods and Labor Services, entrusted agency tax rebates must meet:

• Qualification requirements:
  • The agent must possessforeign tradeRecord-filing for foreign trade operators
  • The principal must complete export tax rebate (exemption) filing
• Documentation Requirements:
  • Export agency agreement (must specify VAT rebate entitlement ownership)
  • 100% consistency between proforma invoice and customs declaration information

II. What are the changes in the 2025 agency tax rebate declaration process?

The latest tax rebate process consists of three stages:

• Data preparation stage:
• Real-time synchronization of electronic port data with the tax system
• VAT special invoices must be issued within 30 days after delivery
• Declaration phase:
• New electronic filing for Agency Relationship Declaration
• Tax rebate declaration period shortened to 90 days after goods export
• Review stage:
• Tax authorities implement new refund before verification mechanism
• Spot check ratio for key monitored industries increased to 25%

III. How to prevent the capital risks in agent tax rebate?

Based on analysis of typical foreign trade dispute cases in 2025, it is recommended to:

• Contract terms design:
  • Agree to pay agency service fees after tax refund is received
  • Establish penalty clause for breach of contract (recommended no less than 20% of tax refund amount)
• Process monitoring measures:
  • Require agents to provide real-time declaration progress tracking
  • Regularly verify customs electronic ledger data

IV. How to calculate tax refund for special trade methods?

Refined tax refund calculation rules for 2025:

• Processing trade:
• Material processing calculations using actual consumption method for tax deductions
• Processing with supplied materials receives a 3% tax refund on the processing fee
• Cross-border E-commerce:
• 9810 model qualifies for full tax refund
• Overseas warehouse goods require provision of warehousing logistics certificates
• Market procurement:
• Under 1039 model, tax refund is calculated at 70% of the purchase amount
• Requires provision of data from the market procurement trade information platform

V. How long is the agent tax refund cycle? How to expedite?

2025 tax refund efficiency statistics:

• Regular cycle:
• Class - I enterprises: Within 5 working days
• Class - II enterprises: Within 10 working days
• Class - III enterprises: Within 15 working days
• Acceleration techniques:
  • Complete export in advanceA complete export agency agreement should be attached with:The agency company assists the enterprise in handling the foreign exchange receipt verification procedures to ensure the safety of export payments.
  • Use blockchain invoice verification system
  • Application for White List enterprise qualification

(Note: This article is prepared with reference to Announcement No. 1 of 2025 from the State Taxation Administration, Order No. 78 of the General Administration of Customs, and the latest risk control guidelines from China Export & Credit Insurance Corporation. Specific operations shall be subject to the requirements of the competent tax authorities.)