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?Is it legally protected?

In accordance with the "Law of the People's Republic of China on the Administration of Tax Collection" and the latest amendments in 2025,Export Tax Rebate Management Measures，Acting as an agent for export tax rebates is inherently a legitimate commercial practice, but it must meet three core requirements:

• Genuine export trade background
• A complete and compliant chain of documents, including customs declaration forms and VAT invoices.
• The agent has the authority to?Foreign trade?operator registration qualifications

Notable case: In 2023, a textile company in Ningbo was involved in a case where an agency falsely issued VAT invoices, leading to...Tax refund eligibility is suspended for 2 years.This case remains publicly displayed in the General Administration of Customs' warning case database to this day.

2. What are the potential risks of export agency?

Tax audit data for 2025 reveals the following major types of violations in the field of export tax rebate agency services:

• Fraudulent tax refunds through fictitious trade (accounting for 38.6%)
• Export under others' names (accounting for 25.3%)
• The invoice flow does not match the goods flow (accounting for 17.9%).

Special reminder: Effective from December 2024,The Golden Tax Phase IV Export Tax Rebate Module, Real-time data comparison among customs, taxation, and foreign exchange authorities has been achieved, significantly increasing the risk of failure for traditional fraudulent methods.

III. Which is More Cost-Effective: Self-Operated Export Tax Refund vs. Agency Tax Refund?

Through a comparative analysis using the actual cost calculation model (taking an export volume of $1 million as an example):

• Advantages of self-operated tax refund:
  • The tax refund cycle has been shortened to 45 days (75 days on average under the agency model).
  • Save 1.2%-1.8% in agency service fees.
• Advantages of Tax Refund Agency:
  • Eliminate the labor cost of document management (approximately saving 3 person-years).
  • Avoiding Operational Risks in Foreign Exchange Verification

IV. What are the major changes in the 2025 agent tax refund policy?

The Announcement No. 1 of 2025 by the State Taxation Administration clarifies:

• Newly addedExport Tax Rebate Filing Jurisdictional Verificationsystem
• The review period for cross-border RMB settlement tax refunds has been shortened to 20 working days.
• Enterprises with annual agency export volumes exceeding $5 million shall be subject toDynamic Credit Rating

Practical Advice: It is advisable to clearly specify in the agency agreementClause on Time Limit for Bill Handover, to avoid delays in the processing of tax refunds due to document circulation delays.

V. How to Choose a Safe and Reliable Proxy Service Provider?

Based on 20 years of industry experience, it is recommended to focus on four key dimensions:

• Qualification review: Verify the original copies of the "Foreign Trade Operator Registration Form" and the "Customs Declaration Unit Registration Certificate."
• Fund supervision: Require a third-party bank to escrow the tax refund account.
• : Document review process, historical data of error rates: Verify whether it is equipped with a professional document review team.
• History records: Check violation records through the Customs Enterprise Credit Information Publicity Platform.

Typical Case: A Listed Agency Company in Shenzhen Established...Blockchain Bill Archiving System, In 2024, the error rate for tax refunds dropped to 0.3%, significantly lower than the industry average of 2.1%.

6. How to effectively safeguard rights in disputes over tax refund agency services?

It is recommended to adopt a three-tier risk prevention mechanism:

• Prevention in advance: Clearly stipulate in the agency contract
  • Responsibility for Safekeeping Original Documents
  • Division of Responsibilities for Tax Refund Failure
  • Jurisdiction for Dispute Resolution
• In-process monitoring: Verify the customs declaration forms against the...?Forex Settlement?Data
• Post-event relief: Apply to the tax authorities in a timely manner for the issuance of the "Tax Certificate for Export Goods".