Which enterprises can enjoy?Tax Refund?the policy?

According to the Export Goods Tax Refund (Exemption) Management Measures, enterprises applying for export tax rebates must simultaneously meet the following conditions:

• Basic qualification requirements:
  • Possess valid?Import/export?Enterprises need to have legal import and export qualifications, including:
  • Complete customs declaration unit registration
  • Be listed as Category A enterprises in the State Administration of Foreign Exchange directory
• Business compliance requirements:
  • Goods actually depart the country and complete?Forex Settlement?Process and Frequently Asked Questions for Exporting Mining Machinery to Southeast Asia | Shanghai Import/Export Agent?E-commerce?Except for special modes)
  • Obtain valid and legal VAT special invoices (manufacturing enterprises can deduct self-produced goods)
  • ?Customs Declaration?V. Verification?Ocean shipping?Consistency of documents such as bills of lading

?Export Agency?What specific tax refund responsibilities does the company undertake?

Professional export agency services should include the following key tax refund support:

• Document pre-review service:
  • Verify consistency between HS codes on customs declarations and product names on invoices
  • Validate matching between foreign exchange receipt amount and customs declaration amount
  • Identify risk items such as mixed loading of goods across different categories
• Declaration process management:
  • Prepare record documents as required by the State Taxation Administration
  • Coordinate local declarations for cross-customs zone exports
  • Handle special inspections by customs and tax authorities

What are the new changes in export tax rebate declarations for 2025?

According to the latest policy trends, enterprises need to pay special attention to:

• Digital Upgrade:
  • The electronic tax bureaus document filing system is fully operational
  • Expansion of automatic matching function between customs declarations and invoice information
• Regulatory focus adjustments:
  • Strengthen tax refund audits for cross-border B2B direct exports (9710)
  • Expand the range of applicable products for "auto-fill" intelligent order matching.

Common issues and solutions for export tax refunds

Based on typical cases we have handled, we summarize high-frequency issues:

• Issue 1: What to do if the tax refund declaration is overdue?
  • Solution: Enterprises that comply with the Overdue Export Tax Refund (Exemption) Management Measures may apply for an extension, requiring proof of force majeure or bank documentation?Foreign exchange settlement?Payment Receipt
• Issue 2: How to accurately determine the tax refund rate?
  • Professional Advice: In addition to referring to the HS code, it is necessary to pay attention to the quarterly updates of the "Export Tax Rebate Rate Library." It is recommended to use the official inquiry system of the General Administration of Customs.
• Issue 3:?Transit Trade?Is a tax refund possible?
  • Policy Analysis: Goods that have not actually left the country cannot receive tax refunds, but eligible bonded zone "one-day tour" operations can enjoy the tax refund policy.

How to choose reliable export tax refund agency services?

It is recommended to evaluate agency companies from the following dimensions:

• Qualification Verification:
  • Check authorization for issuing Export Goods Agency Certificate
  • Confirm electronic port IC card operation permissions
• Service capabilities:
  • Whether providing full-process services from pre-audit to declaration to risk control
  • Experience in handling special requirements for AEO-certified enterprises by customs
• Risk prevention:
  • Whether a three-level document review system is established
  • Successful cases in handling tax bureau inquiry verifications