1. Entrustment?Export Agency?What is the basic process for tax refund?

According to the "Administrative Measures for Value-Added Tax and Consumption Tax on Export Goods and Labor Services," the following procedures must be followed for entrusted export agency tax refunds:

• Step 1: Sign the tripartite agreement
  • Clarify the responsibilities of production enterprises,?Foreign trade?Rights and Obligations of Enterprises and Agents
  • Agreed upon the header of the customs declaration form and?Forex Settlement?Responsibility attribution
• Step 2: Filing Registration
  • The agent must complete the customs declaration enterprise registration with the customs authorities.
  • Manufacturing enterprises are required to complete the export tax refund (exemption) filing.
• Step 3: Document Handover
  • The agent provides customs declaration forms, shipping documents, and agency agreements.
  • The production enterprise prepares the value-added tax special invoice and the export contract.

2. Who Should Apply?Tax Refund?Declaration?

According to the "Notice on Value-Added Tax and Consumption Tax Policies for Export Goods and Labor Services," it is stipulated that:

• Self-operated export model：Tax refunds declared by the production enterprise itself.
• Entrusted export model: Special attention should be paid to two scenarios.
  • If the agent possesses?Import/export?Operating rights → Production enterprises can declare independently.
  • If the agent is merely a service intermediary → the declaration must be submitted by the agent.

III. What are the new changes in export tax rebates for 2025?

According to the latest announcement from the State Taxation Administration in 2025:

• Digitalization upgrade: Fully implement the blockchain electronic tax refund system
• Time limit adjustment: The filing deadline has been extended from April to June of the following year.
• Regulatory tightening：Implement tiered and categorized management for agency enterprises.
  • Grade A Agent: Enjoy expedited tax refund channels
  • Class C Agent: Additional collateral documents are required.

IV. How to Avoid the Risks of Entrusted Tax Refund?

Drawing on 20 years of experience in handling agency disputes, it is recommended to focus on preventing the following:

• Document Risk
  • Ensure that the "Place of Origin" on the customs declaration form matches the invoice.
  • Check the certification status of the VAT invoice.
• Three policy adjustments worthy of attention this year:
  • Establish a joint account to manage tax refunds.
  • Establish a clearly defined settlement cycle (recommended not to exceed 45 days).
• : Legal risk refers to the risk that the agent suffers losses due to legal issues such as contract disputes and intellectual property disputes. The agent should strengthen the study of laws and regulations, abide by laws and regulations, and avoid legal risks.
  • The agreement clearly stipulates the liability clauses for issuing false invoices.
  • Agreement on the Liability for Compensation Due to the Agent's Failure to Fulfill Review Obligations

V. What key points should be considered when selecting a proxy service provider?

Based on the Fortune 500 supplier evaluation system, it is recommended to focus on:

• Qualification verification
  • Check the customs AEO certification level
  • Confirm SAFE (State Administration of Foreign Exchange) filing records
• Risk control ability
  • Please provide recent successful cases of tax refunds.
  • Verify the data interface capability of the electronic port.
• Service capabilities
  • Please confirm whether a dedicated tax refund specialist is assigned.
  • Understand the emergency response mechanism for abnormal situations.