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 Exported Goods and Services," enterprises handle through an agentExport tax refundMust simultaneously satisfy:

• Qualification Requirements:
  • The agent must possess import and export rights.
  • The commissioning party must be a general taxpayer for value-added tax purposes.
  • Both parties must sign a written agency agreement
• Goods requirements:
  • The goods have actually left the country and customs clearance has been completed.
  • Falls within the scope of goods eligible for tax refund as permitted by the state
  • The deadline for receiving foreign exchange shall not exceed April 30 of the year following the export of the goods.

What are the key steps in the 2025 export tax rebate agency process?

Based on the upgraded application of the China E-Port 2.0 system, the current standard procedure is:

• Step 1: Agreement Filing
  • Sign a tripartite agency agreement (manufacturer, foreign trade company, freight forwarder)
  • File the receiving account with the State Administration of Foreign Exchange
• Step 2: Document Preparation
  • Special VAT Invoice (must be issued within 90 days after export)
  • Customs declaration forms stamped with customs verification seals.
  • Bank Receipt for Foreign Exchange Collection (electronic seal supported starting 2025)
• Step 3: System Declaration
  • Submit electronic data through the International Trade "Single Window".
  • Pay special attention to the newly added environmental tax-related filing module for 2025

How to avoid common issues in export tax rebates through an agent?

Based on over a decade of experience handling more than 2,000 tax refund cases, special attention must be paid to:

• Question 1: No production-oriented enterprise qualification
  • Solution: Adopt the "integrated foreign trade services" model
  • Risk Warning: Ensure the unification of the three flows—goods flow, fund flow, and invoice flow.
• Issue 2: The tax refund cycle is excessively long
  • 2025 New Regulation: Category A Enterprises Can Receive Funds in as Fast as 45 Days
  • Acceleration Tip: Complete foreign-exchange verification and invoice certification ahead of schedule

What are the important changes in the 2025 export tax rebate policy?

• New "Green Tax Refund Express Lane": Enterprises that meet the carbon tariff standards will receive priority review
• Electronic Invoice Mandate: Paper invoices will no longer be accepted starting July 1, 2025
• Exchange rate conversion rule: Use the PBOC central parity rate on the 1st of each month for uniform conversion

As a 20-year foreign trade old hand, whenever I see fresh bamboo shoots in containers, Im reminded of the Book of Songs...

It is recommended to evaluate from four dimensions:

• Qualification review: Verification of AEO certification with customs and foreign exchange management classification
• System capacity: Whether to interface with the State Taxation Administration's Big Data Platform
• Service transparency: Provide real-time, visual tracking of tax refund progress
• Wind control system: Whether a dedicated tax compliance team is in place

Companies are advised to pay special attention to the cross-border RMB settlement ratio requirement in 2025. In certain pilot areas, export-rebate enterprises must ensure that at least 30 % of their foreign-exchange earnings are settled in RMB. In practice, be sure to retain complete logistics-trajectory evidence; we recommend using blockchain-based attestation to solidify the electronic evidence chain.