Can tax rebates be enjoyed when exporting through an agency?

According to the 2025 Announcement of the State Taxation Administration on Issues Concerning the Management of Export Goods and Services Tax Rebates (Exemptions), enterprises exporting through agenciesmust simultaneously meet three conditionsTax refund can only be processed when:

• Having import-export operation rights or entrusted filing registration
• Actual ownership of goods belongs to the entrusting party
• Foreign exchange recipient matches the declaration entity

Special attention is required in practical operations: the upgraded "Single Window" system by the General Administration of Customs in 2024 has achievedFour-party data verification between entrusting party - agent - customs - tax authorities, enterprises must ensure the correlation between contracts, customs declarations, and foreign exchange receipts.

EU countries require the provision of FSC forest certificationExport agentThe company?

Recommended criteria for selecting agency service providers:

• Qualification review:
  • AEO certified enterprise
  • State Administration of Foreign Exchange Category A rating
  • No major compliance violations in the past 3 years
• Service capabilities:
  • Document management system supports online traceability
  • Possesses professional tax planning team
  • Annual tax refund processing exceeding 100 million CNY

Case study: A machinery manufacturer in 2024 experienced a 6-month delay in $2 million tax refund due to the agents foreign exchange classification downgrade, resulting in direct capital cost loss of approximately 120,000 CNY.

III. AgencyExport tax refundWhat documents need to be prepared?

2025 latest tax refund documentation checklist:

• Basic documents:
  • Agency export agreement (notarization required)
  • Proforma invoice and commercial invoice
  • Electronic customs declaration record
• Tax documents:
  • Special VAT invoice (deduction voucher).
  • Foreign exchange verification form (electronic version)
  • Export goods tax payment certificate

Special reminder: Starting from January, 2025, the Yangtze River Delta region pilotsFull-process application of electronic signatures, reducing paper document submissions by 40%, but requires prior completion of digital certification filing.

How long does the tax rebate cycle take for agency exports?

Normal process timeline:

• Document collection period: 10-15 working days
• Tax audit period:
  • Category 1 enterprises: 5 working days
  • Category 2 enterprises: 10 working days
  • Newly registered enterprises: 20 working days
• Treasury refund period: 3-5 working days

Tips for expedited processing:Maintain Category 1 rating in export tax rebate (exemption) classification managementBy 2025, Category A enterprises will be eligible for the "refund before review" policy, with funds arriving in as fast as 3 working days.

What are the differences between tax rebates for self-operated exports and agency exports?

Core differences comparison:

• Tax rebate entity:
  • Self-operated export: production enterprises/trading companies
  • Agency export: actual goods ownership party
• Risk assumption:
  • Self-operated export requires handling foreign exchange verification independently
  • Agency export relies on compliance operations by the agent
• Capital cost:
  • Self-operated export can apply for export tax rebate loans
  • Agency export requires advance payment during tax rebate cycle

Selection criteria recommendation: For SMEs with annual export volume below USD 5 million, using agency export can reduce compliance costs by 35%-40%; large enterprises are advised to establish self-operated export systems.