AgentlyExport tax refund26. What basic conditions need to be met?

According to the 2025 latest Administrative Measures for Value-added Tax and Consumption Tax on Export Goods and Labor Services, processing through agentsExport tax refundMust simultaneously meet the following requirements:

• 4. Authenticity of tradeRequires complete trade chain documentation including customs declarations, shipping documents, foreign exchange receipts, etc.
• Agent qualifications must be compliantThe agent must possess AEO certification from customs or qualifications as a comprehensive foreign trade service enterprise
• Bills management rulesVAT special invoices must be authenticated within 90 days after issuance, with product names and quantities completely matching the customs declaration form
• Timeliness of foreign exchange collectionForeign exchange must be recovered within 12 months after goods export (extendable to 18 months for special industries)

What is the complete process for 2025 export tax rebate agency?

The current mainstream tax rebate agency process can be divided into six stages:

• Stage 1: Qualification review
  • The agent verifies the enterprises export operation license documents
  • Checks whether the goods fall within the tax rebate rate database scope
• Stage 2: Document preparation
  • Upload electronic customs declaration data to the International Trade Single Window
  • VAT invoice online verification (with new blockchain authentication function added in 2025)
• Stage 3: Tax rebate declaration
  • The agent submits the Export Tax Rebate Declaration Details Form for Foreign Trade Enterprises via the electronic tax bureau
  • Simultaneously upload scanned copies of contracts, bills of lading, foreign exchange collection slips, etc.
• Stage 4: Tax authority review
  • Tax authorities conduct big data cross-verification (average review cycle shortened to 15 working days)
• Stage 5: Tax refund
  • Tax rebate funds are directly transferred to the enterprises registered account
  • Starting from 2025, electronic tax refunds will be fully implemented, with processing time not exceeding 3 working days

What core materials are required for entrusting rebate agents?

The 2025 tax rebate document checklist has significant adjustments compared to previous years, with key focus areas recommended:

• Basic qualification documents
  • New electronic certificate of Foreign Trade Operator Registration Form,
  • The record receipt of the consignor and consignee of import and export goods of the customs
• Business document package
  • Digitally signed electronic customs declaration (must include complete customs clearance information)
  • Intelligently matched VAT special invoices (recommended to issue via the tax bureaus blockchain platform)
• Fund certificates
  • Cross-border RMB settlement document (replacing traditional verification form)
  • Bank exchange memo must indicate corresponding customs declaration number

How long is the agency rebate cycle and when does payment arrive?

According to the latest tax rebate efficiency report for 2025:

• Regular tax rebate: Average 22 working days from declaration to receipt (including 15-day review period + 7-day treasury refund period)
• Fast track: AEO advanced certified enterprises can shorten to 10 working days
• Influencing factors:
  • Document completeness (average 7 days delay for missing document supplementation)
  • Product classification accuracy (HS code errors causing tax rebate rate disputes)
  • Timeliness of foreign exchange recovery (delayed foreign exchange receipts require explanatory statements)

How to prevent legal risks in agency rebates?

The following risk control measures are recommended:

• Contract Terms: Clearly define agents data confidentiality obligations and fault compensation liabilities
• Process Monitoring: Require agents to provide monthly visualized tax rebate progress reports
• 15. Bill management:
  • Establish a "three-way matching" verification mechanism for VAT invoices.
  • Customs declarations must be completed within 30 days after export
• Security of funds: Recommend using joint account to receive tax rebate funds

How to choose between self-operated rebates and agency rebates?

Decision analysis can be conducted from three dimensions:

• Cost comparison:
  • Self-operated tax rebate requires dedicated staff (annual cost approximately 150,000-200,000 yuan)
  • Agent service fees typically range from 0.8%-1.2% of rebate amount
• Efficiency differences:
  • Professional agents achieve average declaration approval rate of 98%
  • New enterprises self-declaration first-time approval rate below 60%
• Risk control:
  • Agents assume document review responsibilities
  • Self-operation model requires independent handling of tax audits