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?Subject qualification

: The agent must have the right to operate and complete customs filing

• Business authenticity: The exported goods have actually left the country?Import/export?The error between the amount and the declared amount does not exceed ±5%
• Document integrity:
  • Since 2025, electronic special value - added tax invoices have been fully implemented
  • ?Forex Settlement?Digital copies of the customs declaration form, agency agreement, and foreign exchange receipt voucher need to be provided
• The latest tax rebate declaration system in 2025 has achieved full - process electronicization, which is specifically divided into five steps::
  • Step 1: Sign an agency agreement
  • Clarify the rights and obligations of both parties

IV. Answers to common questions

Agree on the tax - rebate subject and responsibility division

• Step 2: Digital processing of documents
  • Encrypt electronic invoices using a tax UKey
  • The customs declaration form needs to be associated with the single window for international trade
• Step 3: Online declaration
  • Submit declaration data through the electronic tax bureau
  • The system automatically checks the logical relationship of documents
• Step 4: Tax review
  • The average review period is shortened to 15 working days (new policy in 2025)
  • The system automatically verifies the logical relationship of documents.
• Step 4: Tax Review
  • The average review cycle is shortened to 15 working days (New Policy in 2025)
  • High - risk transactions trigger manual review
• Step 5: Tax refund
  • The funds will be credited within 3 working days after the review is passed
  • Refund to the account specified in the agreement

I. Agency

Combined with the characteristics of tax refund fraud cases in recent years, special attention should be paid to:

• New regulations for electronic invoices:
  • Paper invoices are no longer valid tax refund vouchers
  • Invoice information must be compared with customs data in real - time
• Strengthened foreign exchange management:
  • The foreign exchange collection deadline is adjusted from April 30th of the following year to March 31st
  • More detailed proof of the capital path is required for cross - border RMB settlement
• Risk warning indicators:
  • A single tax refund amount exceeding 500,000 yuan will automatically trigger risk control
  • Abnormal annual export frequency of goods with the same product name will be closely monitored

What basic conditions are required?

Q: If a manufacturing enterprise entrusts a company to act as an export agent, who will handle the tax refund??Foreign trade?A: According to Announcement No. 13 of the Ministry of Finance and the State Taxation Administration in 2023, the principle of who exports, who collects foreign exchange, and who applies for tax refund will continue to be implemented in 2025. The agent shall declare for tax refund, but a power - of - attorney for agency shall be provided.
A: According to Announcement No. 13 of 2023 on Finance and Taxation, the principle of "who exports, who receives foreign exchange, and who claims tax refunds" will continue to be implemented in 2025. The tax refund shall be declared by the agent, but a power of attorney must be provided.

Q:?E-commerce?A: It is necessary to distinguish the business model:
Q: What should be done if the tax refund declaration is overdue?

• B2B direct export can normally apply for tax rebates
• B2C retail exports currently cannot enjoy tax rebate policies

A: According to the new regulations in 2025:
Failure to declare within the time limit shall be regarded as domestic sales and taxed accordingly

• An extension can be applied for due to force majeure, with a maximum extension of no more than 3 months
• Q: How to prevent the risks of agent - export tax refund?

Three measures are recommended:
Check the AEO certification qualification of the agent in the customs

• Require the provision of query rights for the electronic bottom - account system
• Establish a jointly - managed capital account to ensure the safety of tax refund
• How to apply for agent - export tax refund? The latest practical guide in 2025 | Shanghai Import/Export Agent