What core materials need to be prepared before filing?

According to the latest 2025 "Value-Added Tax Management Measures for Export Goods and Labor Services," enterprises are required to prepare:

• Original customs declaration formProcess and Frequently Asked Questions for Exporting Mining Machinery to Southeast Asia | Shanghai Import/Export AgentExport DrawbackDedicated connection
• Special VAT Invoice(The credit voucher must be authenticated through the National Taxation Administration system.)
• Foreign ExchangeA complete export agency agreement should be attached with:Voucher (for cross-border RMB settlement, a cross-border payment filing form must be provided)
• Copy of the Export Sales Contract (must fully correspond with the information on the customs declaration form)
• Special industries require additional:
  • Medical EquipmentExport Filing Certificate
  • Hazardous Chemical Business License

What are the common mistakes when filling out a VAT invoice?

Service cases from the past three years indicate that 90% of application failures stem from incorrect invoice information:

• The name of the goods must be completely identical.: The customs declaration form shows "Carbon Steel Flange DN50", and the invoice cannot be simplified as "Flange".
• Unit Conversion Pitfalls: Customs declaration is to be made in "kilograms," while invoices are to be issued in "pieces," with a conversion note attached.
• Special handling for cross-border RMB settlement: The "KJ" identifier and the SWIFT code of the settlement bank must be noted in the remarks column.

How to handle discrepancies between customs declaration forms and tax refund declaration data?

After the General Administration of Customs launches the new declaration system in 2025, it is recommended to handle discrepancies according to the following procedures:

• 1. Log in to the "Single Window - Error Correction" module before the declaration deadline.
• 2. For discrepancy amounts ≤1% of the declared customs value, a direct note can be made for explanation.
• 3. Significant discrepancies must be submitted:
  • Explanation of Differences in Signatures Between Buyer and Seller
  • Quality/Quantity Certificate by a Third-Party Inspection Agency

How to choose a reliable tax filing agency?

It is recommended to evaluate service providers from three dimensions:

• Qualification Verification: Check the registration number of the "Agent Export Tax Rebate Service Qualification Certificate"
• Industry compatibility: For the export of chemical products, it is necessary to select an agency familiar with the hazardous chemicals filing process.
• Service process transparency:
  • Is there a real-time tracking system for declaration progress?
  • Is there a commitment to dual verification during the handover of materials?

What should be particularly noted regarding the policy changes in 2025?

• Change in the Method of Tax Refund Rate Inquiry: The original HS code query has been changed to "product name + purpose" intelligent matching.
• Adjustment of declaration time limit: The declaration must be completed within 180 days after the goods are exported (previously by April of the following year).
• Mandatory requirements for electronic signatures: All paper materials must be simultaneously uploaded with an electronically signed digital version.

Authoritative Answers to Common Questions

Q: What is the fundamental difference between self-declaration and agent declaration?
A: Agencies can utilize the "whitelist" enterprise channel to enjoy policy benefits such as simplified document review and priority processing.

Q: How to remedy a missed declaration period?
A: Starting from 2025, applications can be submitted through the "Export Tax Rebate Supplementary Reporting System," but the following additional documents are required: ① Proof of force majeure ② BankFX Settlement AgencyProof of Delay.

Q: How long does the tax refund process usually take?
A: Normally, it takes 20 working days, but the following situations may lead to an extension: ① First-time declaration enterprises ② Cases where the single tax refund amount exceeds 500,000 yuan require manual review.