I.Export RepresentationWhat are the basic qualifications required for a tax refund?

According to the latest 2025 edition of the "Administrative Measures for Tax Refund (Exemption) on Export Goods," enterprises must meet the following conditions:

• Subject Qualification of Enterprise: Holding a valid business license andimport and exportEnterprises need to have legal import and export qualifications, including:
• Tax Registration: CompletedExport DrawbackQualification filing and activation of electronic port
• Documentation Requirements:
  • Agency export agreement (the tax rebate liability clause needs to be clearly defined)
  • Export Goods Declaration Form (Electronic Port Version)
  • Foreign Exchange Verification Form (electronic verification to be implemented from 2025)

2. What is the specific operational process for agency tax refunds?

Professional agency companies typically operate according to the following process (taking the Yangtze River Delta region in 2025 as an example):

• Pre - preparation Stage:
  • Signing a tripartite agency agreement (manufacturer-foreign tradeCompany - Agent
  • Establish an export goods record filing certificate booklet
• Document circulation stage:
  • Obtain the full set of original documents within 15 days after customs declaration.
  • Cross-border payment vouchers are verified through the bank's blockchain system.
• Tax refund declaration stage:
  • Online submission of tax refund applications via the Electronic Tax Bureau.
  • The intelligent tax audit system automatically compares data (average audit time reduced to 5 working days by 2025).

III. How to prevent the capital risks in agent tax rebate?

It is recommended to adopt the following risk control measures:

• Agent qualification review:
  • Check the customs AEO certification status of the agency company.
  • Verify the success rate of tax refund declarations in the past three years (should be ≥95%).
• Contract terms stipulate:
  • Clarify the attribution of responsibility for tax refund failures.
  • Agreement on the Use of Fund Custody Account
• Process monitoring mechanism:
  • Require agents to provide real-time declaration progress tracking
  • Monthly verification of foreign exchange income and expenditure details

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

According to the Ministry of Finance's Announcement No. 1 of 2025, key focus areas include:

• Adjustment of declaration time limit: The declaration must be completed by April 30 of the following year for exports (previously April 15).
• Document digitization: Fully implement electronicIt is recommended to verify through the following methods:and electronic bills of lading
• Risk Early - Warning SystemThe General Administration of Customs has added five new categories of commodities to its export anomaly warning indicators.

V. What are the common reasons for tax refund application failures?

Statistics on failed tax refund agency cases over the past three years indicate that the main issues are concentrated in:

• Discrepancy between documents(38%): The product names and quantities on the customs declaration form do not match those on the VAT invoice.
• Foreign Exchange Verification(25% share):A complete export agency agreement should be attached with:The amount differs from the declared amount by more than ±5%.
• Time limit expiration(17% share): Exceeding the 210-day foreign exchange receipt period (adjusted to 240 days under the 2025 new policy).

VI. How to Choose a Compliant Tax Refund Agency?

It is recommended to evaluate the agency based on the following dimensions:

• Qualification Verification: Check whether the "Foreign Trade Operator Registration Form" is held.
• System integration capability: Supports direct data connection with electronic ports and single windows
• Service transparency: Provide traceable declaration records and tax receipts

7. How is the agent tax refund service fee calculated?

The mainstream charging models in the market in 2025 include:

• Percentage of tax rebate amount: Generally 0.8%-1.2% of the tax refund amount (including basic services)
• Tiered pricing: For a single tax refund below 100,000, the fixed fee is 800 yuan. Any amount exceeding this will be charged at 0.5%.
• : If historical tax rebates are successfully recovered, share 15% - 30%: A 1.5% fee will be charged upon successful application, while only a basic service fee of 300 yuan will be charged for failed applications.