Export RepresentationWhat are the basic requirements for tax refund?

According to the latest in 2025Export DrawbackPolicies: To apply for tax refund through export agents, the following conditions must be met simultaneously:Four core conditions:

• Both parties of the agency shall sign a formal "Agency Export Agreement" and file it with the customs.
• Export enterprises must possess the qualification of general VAT taxpayers.
• The goods have actually left the country and foreign exchange settlement has been completed.A 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.
• Obtain a complete set of legally valid"Two Lists and Two Tickets":
  • Customs Declaration Form (showing the name of the agency company)
  • Maritime TransportationBill of Lading/Air TransportationInvoice
  • Special VAT Invoice
  • Agency fee invoice

How can an agency assist in preparing tax refund documents?

Professional export agents will provideEnd-to-end document services:

• Customs declaration stage:
  • Prepare customs declaration documents that comply with tax requirements.
  • Ensure the accuracy of the business unit/shipping unit information.
• Foreign exchange collection stage:
  • Assist in handling foreign exchange monitoring system reports
  • Prepare a translation of the bank receipt for foreign exchange collection.
• Tax filing stage:
  • Organize and bindDocument Filing Directory
  • Generate electronic filing data (XML format to be fully implemented by 2025)

What are the new changes in the 2025 tax refund filing?

This year's tax refund policy primarily exhibits the following characteristics:Three major upgrade directions:

• Increased level of digitalization:
  • Abolish the paper customs declaration form retention copy (General Administration of Customs Announcement No. 1 of 2025).
  • Fully implement online signing of electronic power of attorney.
• Audit cycle shortened:
  • The tax refund processing time for Class A enterprises has been reduced to 5 working days.
  • The coverage rate of the "Intelligent Document Review" system has reached 92%.
• Risk Prevention and Control Upgrade:
  • Added intelligent validation function for new export commodity HS codes.
  • Foreign Exchange Verification Information Automatic Comparison System Goes Live

What are the common risks associated with export tax rebate agency services?

Based on our experience handling327 cases of agent tax refundThe main risks are concentrated in:

• Risk of document discrepancy:
  • Discrepancy between customs declaration and VAT invoice product descriptions
  • The consignor and consignee information on the ocean bill of lading is misplaced.
• Timeliness risks:
  • Exceeding the declaration period of April in the year following the export of goods.
  • Failure to cancel foreign exchange on time results in the loss of tax refund rights.
• Compliance risk:
  • The terms of the agency agreement do not comply with tax requirements.
  • Investigation Triggered by Unreasonable Pricing of Related-Party Transactions

How to choose a reliable export tax rebate agent?

It is recommended to focus on evaluating the agency company'sThree core competencies:

• Policy interpretation ability:
  • Whether to establish a dedicated RCEP service team
  • YesCross-border E-commerceFamiliarity with the new policy
• Risk Prevention and Control System:
  • Is there a triple-check mechanism for documentation in place?
  • Is there a tax risk early warning response plan?
• Information Technology Level:
  • Whether to deploy the intelligent tax refund management system
  • Can you provide a real-time progress query port?