AgencyExport DrawbackWhat documents are needed to be prepared?

According to the latest export tax - rebate policy in 2025, the following core documents are required for agency export declaration:

• Special VAT Invoice: An invoice with a 13% tax rate issued by the supplier (current tax rate in 2025)
• Agency Export Agreement: A written contract clarifying the rights and obligations of both parties
• Export Cargo Declaration Form: An electronic declaration form issued by the customs (seal of the agency company is required)
• Foreign ExchangeA complete export agency agreement should be attached with:Voucher: A foreign exchange receipt slip issued by the bank or a cross - border RMB settlement voucher
• Tax Registration Certificate of the Entrusting Party: It needs to be verified through the Electronic Tax Bureau of the State Taxation Administration

How does the agency company complete the tax - rebate declaration?

The tax refund declaration process in 2025 has been fully digitized and is completed in three steps:

• The first step: Information filing
  • The two parties of the agency sign an entrustment agreement on the Electronic Tax Bureau
  • Upload the detailed list of agency - exported goods (2025 version)
• The second step: Data collection
  • Obtain customs declaration data through the International Trade Single Window
  • Associate VAT invoice information and complete logical verification
• The third step: Declaration submission
  • Use the new export tax refund management system (2025 upgraded version)
  • Formally submit to the tax authorities after completing data self - inspection

Who does the tax - rebate funds ultimately belong to?

According to the provisions of Announcement No. 3, 2025 of the Ministry of Finance and the State Taxation Administration:

• Under the agency export mode, the tax refund rights belong to the actual owner of the goods
• The agency company only serves as the declaration entity and needs to clarify the fund transfer terms in the agreement
• It is recommended to adoptA three - party escrow accountTo ensure the safety of funds

What situations will lead to tax - rebate failure?

7 risk points that the tax inspection will focus on in 2025:

• Inconsistent documentary information
  • The difference in the commodity names on the customs declaration form and the invoice exceeds 3 characters
  • Quantity discrepancy caused by incorrect unit of measurement conversion
• Abnormal foreign exchange receipt
  • Failure to receive foreign exchange within 180 days (except for special settlement methods)
  • Failure to complete the central bank filing for cross - border RMB settlement
• Failure to file for cross - provincial agency
  • Cross - provincial agency business needs to be filed with the tax authorities of both places in advance

Is there a time limit for tax - rebate declaration?

The declaration time limit stipulated by the new policy in 2025:

• After the goods are exported, the declaration needs to be completed beforeApril 30th of the following yearThe foreign exchange receipt period is extended to
• 210 days after export(originally 180 days)For special circumstances, an extension of the declaration can be applied for, but complete supporting materials need to be provided
• Based on 20 years of industry experience, it is recommended to pay attention to 5 dimensions:

How to choose a suitable agency company?

Qualification certification

• : Customs AEO certification, Class A foreign exchange management enterprises: System docking
• : Whether it supports direct connection and declaration with the Electronic Tax Bureau: Risk control system
• : Document review process, historical data of error rates: Fund safety
• Fund Safety: Whether to provide performance bond or insurance guarantee
• Professional Team: Configuration of certified customs declarants and tax agents

What are the new changes in agency export tax rebate?

Three policy adjustments worthy of attention in 2025:

• Verification of authenticity of blockchain documents: Data of the customs, tax, and foreign exchange departments are put on the blockchain
• Intelligent tax refund review: The AI system automatically identifies high - risk transactions
• Green channel mechanism: Implement the "refund first, review later" policy for enterprises with AAA credit ratings.