I.Agency export,Is the enterprise eligible for tax refund declaration?

According to the "Announcement of the State Taxation Administration on Issues Concerning Export Tax Refund (Exemption) in 2025," enterprises meeting the following conditions may apply for agency.Export tax refund:

• Hold validImport and Export Rightsforeign trade operators
• Sign standardized contracts with the client.Agency export agreement
  • The agreement shall clearly define the rights and obligations of both parties.
  • The foreign exchange settlement clause must be included.
• CompletedExport tax refundrecordedRegistration
• The foreign exchange receipt voucher complies with the foreign exchange management requirements.

II. What Core Documents Are Needed for Agency Export Tax Refunds?

In 2025, the following materials must be submitted through the electronic tax bureau for tax refund applications:

• Basic files:
  • AgentlyExport goodsCertificate (Issued by Customs)
  • 45. Special value - added tax invoice (issued by the principal)
  • Export Goods Declaration Form (Export Tax Rebate Copy)
• Supplementary voucher:
  • Bank foreign exchange settlement statement (needs to match the declared amount)
  • International Transport Document (Bill of Lading/Waybill)
  • Copy of the client's tax registration certificate

III. What are the new changes in the operation of the tax refund declaration system?

After the State Taxation Administration upgrades the export tax rebate system in 2025, agency companies should pay special attention to:

• Data interface method:
  • The automatic retrieval time for customs data has been shortened to T+1 day.
  • The direct connection verification function of the foreign exchange monitoring system is now online.
• Declaration process optimization:
  • Added a dedicated "Agency Business" declaration channel.
  • The application scope of electronic signatures has been expanded to all documents.
• Risk early warning mechanism:
  • The system automatically prompts for documentation logic errors.
  • Abnormal Tax Refund Rate Applicability Real-time Alert

IV. How to Handle Common Issues in Agency Export Tax Rebates?

Based on typical cases from 2023-2025, summarize high-frequency problem solutions:

• Question 1: The client is unable to provide input invoices.

  Solution: Immediately terminate the business cooperation. According to the "Value-added Tax Management Measures for Export Goods and Labor Services," the lack of legitimate input tax credentials prohibits the declaration of tax refunds.

• Question 2: The declared amount on the customs declaration does not match the payment received.

  Solution: Complete the filing of the variance explanation before the declaration deadline and provide a bank-issued proof of exchange rate fluctuations.

• Question 3: Cross-year declaration time conflict

  Solution: Utilize the newly launched "Cross-Year Filing Channel" in 2025 to allow supplementary filings for the previous year's transactions before the April tax period.

V. How to prevent the risks of agency export tax rebate?

It is recommended to establish a triple risk prevention and control mechanism:

• Pre-review mechanism
  • Verification of the authenticity of the client's qualifications
  • Verification of consistency in goods flow/cash flow/document flow
• Monitoring mechanism during process
  • Complete electronic document archiving within 72 hours after customs declaration.
  • Monthly verification of foreign exchange income and expenditure ledger.
• Post-event retrospective mechanism
  • Establish a five-year retention system for tax refund records.
  • Periodically review historical declaration data