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 export tax rebate through an agent must adhere to the "three-document consistency" principle:Customs declaration form, VAT invoice,?Forex Settlement?VoucherIt must correspond. The specific process consists of five steps:

• Signing an agency agreement to clarify the tax refund subject.
• The agent has completed the task.?Customs Declaration?and receipt of payment
• The entrusting party issues a compliant VAT special invoice.
• The agent submits the declaration via the electronic tax bureau.
• The tax authority will disburse the tax refund after review.

2. What are the differences between export tax rebates for agency exports and self-operated exports?

The core difference lies in the responsible entity and the flow of funds:

• tax refund entity: Self-operated exports are directly refunded by the production enterprise, while agency exports are?Foreign trade?Company tax refund
• Fund supervision: Agency export transactions must be processed through the Foreign Exchange Administration's verification and cancellation system.
• Risk bearing: The agent is responsible for the authenticity of the customs declaration, while the client ensures the compliance of the invoice.

III. How to Avoid Risks in Export Tax Rebate Through Agents?

In the context of the General Administration of Customs strengthening the "double random, one public" inspection in 2025, special attention should be paid to:

• Choose a freight forwarding company with AEO certification.
• Ensure the goods are genuinely exported (the bill of lading matches the customs declaration).
• The product name on the VAT invoice must match the HS code.
• The discrepancy between the received payment amount and the declared customs amount shall not exceed ±5%.

IV. What are the essential documents required for export tax rebate through an agent?

According to the latest requirements from the State Taxation Administration in 2025, the following must be prepared:

• Export Customs Declaration Form with Customs Verification Seal
• Certified Special VAT Invoice (Deduction Copy)
• Bank-stamped foreign exchange receipt slip
• Certificate of Export Goods by Proxy (Retained by the Entrusting Party)
• Cross-border RMB settlement requires providing RCPMIS system documentation.

5. How long does the export tax rebate agency process take?

The implementation of "Smart Taxation" in 2025 will significantly shorten the cycle:

• Standard process: The declaration will be completed within 15 working days after all documents are collected.
• Review cycle: Class I enterprises 3 working days, Class II enterprises 7 working days
• Special circumstances: Initial declaration or large tax refund may trigger manual review (extended by 10-20 days).

VI. What legal responsibilities does the principal need to bear?

According to the draft amendment of the "Export Tax Rebate Management Measures," the entrusting party must:

• Ensure the goods are genuinely exported and not subject to duplicate tax refunds.
• Provide compliant VAT invoices on time.
• Cooperate with tax authorities in conducting letter-based verification.
• Bear joint and several liability for issuing false invoices.

Automobile Export?E-commerce?A: It is necessary to distinguish the business model:

The new regulations for the Cross-Border E-Commerce Comprehensive Pilot Zones in 2025 clearly state:

• The B2B model allows for tax refunds through comprehensive foreign trade service enterprises.
• The B2C model should adopt a "no-invoice tax exemption" or deemed taxation approach.
• For overseas warehouse goods exports, storage and logistics documentation must be provided.
• The tax refund cycle for the 9810 model is extended by 20% compared to traditional trade.

8. What are the new changes in the export tax rebate policy for 2025?

Three major policy adjustments this year require special attention:

• Abolish the paper copy of the customs declaration form for retention and fully digitize it.
• Expand the scope of "no-fill" intelligent declaration to 95% of the fields.
• Establish an inter-departmental "Joint Risk Assessment Mechanism for Tax Refunds"
• Pilot "Tax Refund Fund Pool" System for Comprehensive Foreign Trade Service Enterprises