According to the Administrative Measures for Value - added Tax and Consumption Tax on Exported Goods and Services implemented in 2025, agency export tax rebate needs to meet three conditions simultaneously:?Tax Refund?What is the basic process?

The latest tax refund process for 2025 remains unchanged."Declare first, review later"Mechanism, but the General Administration of Customs has upgraded the electronic port system, which is specifically divided into four stages:

• Filing stage:Complete the electronic data filing of the customs declaration within 15 days after export.
• Declaration stage:Submit the tax refund application during the VAT filing period of the following month.
• Review stage:The tax authority will complete the document review within 45 working days.
• Return phase:The tax refund will be processed within 5 working days after the approval is granted.

2. What core materials are required for export tax rebate agency?

According to Announcement No. 7 of the State Taxation Administration in 2025, the required materials include:

• Export Goods Customs Declaration Form (electronic version) with customs endorsement.
• Special VAT Invoice (must be issued throughInvoice Verification PlatformVerification)
• Foreign Exchange?Forex Settlement?Voucher (cross-border RMB settlement requires payment instructions)
• Export agency agreement (must specify VAT rebate entitlement ownership)
• Transport documents for export goods (?Ocean shipping?Bill of Lading/?Air freight?Waybill

3. How long will the tax refund process take in 2025?

The normal tax refund cycle has been reduced from an average of 75 days in 2024 to 60 days, with the specific duration depending on:

• Enterprise Credit Rating: Class A taxpayers are eligible forExpress channel(Approximately 45 days)
• Document Integrity: Missing documents will interrupt the workflow.
• Category of Goods: Mechanical and electrical products are 5-7 working days faster than textiles.

IV. How to Avoid Failure in Export Tax Rebate Through an Agent?

According to 2024 industry data, 30% of tax refund failure cases stem from the following issues:

• Time dislocation:The customs declaration date exceeds 90 days from the invoice issuance date.
• Amount discrepancy:The discrepancy between the declared customs value and the received payment exceeds ±5%.
• Documentation Flaws:Issues such as unclear customs inspection stamps and other minor details.
• Exchange Rate Fluctuation:Failure to use the exchange rate of the first working day of the export month as required

V.?E-commerce?Does the traditional tax refund policy apply?

The cross-border e-commerce tax refund policy will be implemented in 2025.Categorized Management:

• B2B Export: The traditional tax refund policy still applies.
• B2C Export:
  • For single tickets below 5,000 RMB: Simplified filing procedures are available.
  • Overseas warehouse model: Storage and logistics vouchers must be provided.

6. What risk points should be considered when selecting an agency company?

It is recommended to focus on verifying the agency company'sThree Certificates and Two Records:

• Customs AEO certification
• Foreign exchange management compliance records
• Records of Tax Refund Dispute Cases in the Past Three Years
• VAT Special Invoice Receipt and Usage Record
• Electronic Port Operator Registration Certificate

Special vigilance is required."Tax included"Violations such as improper commitments have led to the revocation of tax refund eligibility for 12 enterprises, according to typical cases in 2024.