I. AgencyExport tax refundWhat exactly does it mean?

Agency export,Tax rebate refers to an export-qualified foreign trade company (the agent) being entrusted by a manufacturer to handlecustoms clearanceexport, foreign exchange verification, tax rebate declarationand other complete export business operations in its own name. According to the latest 2025 Export Goods Tax Rebate (Exemption) Management Measures, qualified export goods can enjoy up to 13% VAT rebate.

Why should companies choose agencyExport tax refund?

The core advantages of choosing professional agency models are reflected in:

• Qualification threshold: Solving problems such as manufacturers lacking import/export rights, foreign exchange accounts, or tax rebate qualifications
• Risk transfer mechanismThe consignee on the customs declaration form must align with the foreign exchange recipient to avoid risks associated with "inconsistent three flows."
• Professional efficiency guarantee: Utilizing the agency companys mature document management system can shorten the tax rebate cycle to 45 working days
• Cost optimization space: Some regions in 2025 still implement the industry standard agency service fee rate of 0.8%-1.2%

How does export tax rebate agency operate specifically?

The standard business process includes six key nodes:

• Signing a tripartite agreement (factory-trading company-foreign buyer)
• Goods customs declaration and export (special attention to HS code accuracy is required)
• Foreign exchange receipt and verification (TT wire transfer is recommended)
• VAT special invoice certification
• Tax rebate document declaration (customs declaration form, invoice, verification form - three-document matching)
• Tax rebate fund transfer (the agent deducts service fees before paying the factory)

How to prevent potential risks in agency tax rebates?

Based on our experience with 200+ tax rebate dispute cases, we recommend focusing on preventing:

• Contract risks: Clearly agreeing on customs declaration amount error rates (recommended within ±3%)
• Funding risk: Requiring the agent to provide a bank joint account or performance bond
• Tax risks: Regularly checking declaration records on the export tax rebate service platform
• Legal risks: The newly implemented 2025 Export Tax Rebate Credit Management Measures stipulate that agents bear joint liability

What key points should be noted when selecting an agency company?

High-quality agency companies should have:

• Customs AEO Advanced Certification Qualification
• Single Window tax rebate declaration system integration capability
• At least 3 years of stable tax rebate operation records
• Clear fee list (avoid hidden charges)
• Physical office space (recommended for on-site inspection)

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

According to the latest announcement of the Ministry of Finance:

• Electromechanical products refund rate remains unchanged at 13%
• Cross-border e-commerce B2B exports included in tax refund scope
• Implement nationwide mutual recognition of electronic tax refund certificates
• Establish a credit rating system for export enterprise tax refunds
• Strictly investigate violations of "fake self-operation and real agency"

Frequently Asked Questions

Q: Can I get agency tax refund without import-export rights?
A: Absolutely feasible. Manufacturers only need to provide VAT special invoices and purchase-sales contracts, while the agency company completes all export procedures.

Q: How long does the agency tax refund process take?
A: The normal process takes 60-90 days after customs declaration. Professional agencies can reduce it to 45 days through pre-review mechanisms.

Q: Can I handle export tax refund myself?
A: Theoretically yes, but requires 100,000-200,000 yuan investment to establish an import-export department, with documentation error risks. Enterprises with annual exports below 5 million yuan are advised to choose agency services.