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 principle?

The essence of export tax rebate agency is an extension of the principle of "whoever operates, whoever gets the tax rebate."When?Foreign trade?the company acts as?Export Agency?During commercial transactions, although the goods are supplied by the manufacturing enterprise, the right to tax rebates belongs to the actual export operator. Starting from 2025, the State Taxation Administration has explicitly required that agency agreements must include a clause stating "the tax rebate shall be declared by the agent," along with providing complete proof of transfer of ownership of the goods.

II. What are the new changes in the 2025 tax refund application process?

According to the latest Export Tax Refund Management Measures, the agency export tax refund process is divided into six key steps:

• Signing of Agency Agreement: Must include clear tax refund liability clauses
• : The agency enterprise declares the purchased mechanical and electrical products for export and handles relevant procedures and documents.: Ensure the customs declaration operator matches the agency party
• ?Forex Settlement?The agency company assists the enterprise in handling the foreign exchange receipt verification procedures to ensure the safety of export payments.: The State Administration of Foreign Exchange requires foreign exchange receipt information to be uploaded to the system within 90 days
• Documents to be submitted:
  • Agency Export Goods Certificate (electronic version)
  • Special VAT Invoice (Needs to be certified by the IRS)
  • Foreign Exchange Receipt Certificate (new blockchain notarization requirement added in 2025)
• Tax audit: The nationwide implementation of the "Intelligent Review System" has reduced the average processing time to 15 working days.
• Tax refund amount credited: The proportion of direct treasury disbursements has been increased to 95%

How to accurately calculate the tax refund amount?

The tax refund calculation formula for 2025 is:Tax refund amount = (FOB price of exported goods × exchange rate) × tax refund rate – non-refundable amount

• The exchange rate adopts the central banks middle rate on the first working day of the export month
• Tax refund rate queries must refer to the 2025 Export Commodity Code and Tax Refund Rate Table,
• Non-refundable amounts include:
  • Freight and insurance costs (parts beyond FOB price)
  • Input tax transfer amount
  • Cross-border logistics surcharges (new item in 2025)

What circumstances may lead to tax refund failure?

According to the 2025 risk warning notice from the General Administration of Customs, the main risk points include:

• Document discrepancies: Information variance exceeding 5% between customs declaration forms, invoices, and foreign exchange receipts
• Time limit expiration: Failure to declare within 15 months after export (previously 12 months)
• Agent qualification issues: The agency company must possess Class A taxpayer qualification
• Commodity code error: 200 new HS code subcategories added by Customs in 2025

Can small-scale taxpayers obtain export tax refunds through agents?

According to the new regulations in 2025:Small-scale taxpayers are not eligible for tax refund claims but may apply for tax exemption.The specific operation path is:

• Manufacturing enterprises (small-scale) → Entrust export agency → Issue ordinary invoices → Apply for tax exemption
• Agency companies (general taxpayers) → Normally declare tax refunds

Special attention should be paid to clearly stipulating tax attribution in agency agreements to avoid tax disputes.

VI. How to choose a reliable export agency company?

It is recommended to evaluate from the following five dimensions:

• Qualification review: Check Customs AEO certification and foreign exchange management Class A enterprise qualifications
• : Whether it supports direct connection and declaration with the Electronic Tax Bureau: Whether supporting electronic port data direct connection (mandatory requirement in 2025)
• : Document review process, historical data of error rates: Whether a tax refund prepayment mechanism has been established
• Service cases: Successful cases of export tax rebates for similar products
• Transparent fees: Does the agency fee include document fees, inspection emergency handling fees, etc.?

How long will the tax rebate review cycle take in 2025?

According to the latest announcement from the State Taxation Administration, the 2025 tax rebate processing time standards are:

• Category I enterprises: Completed within 2 working days (requires annual export volume exceeding $100 million)
• Category II enterprises: Completed within 5 working days
• Newly established enterprises: On-site verification time for first tax rebate compressed to 10 working days

The actual arrival time of funds also depends on bank processing procedures. It is recommended to choose a commercial bank account directly connected to the treasury.