一、代理輸出Who exactly should file for the tax refund?

According to the 2025 current "輸出貨物"Measures for the Administration of Value-Added Tax and Consumption Tax on Labor Services", agency export business must comply with「誰が経営するか、誰が申告するか」Principle:

• ClientWhen holding ownership of the goods:
  • Self-service required輸出稅還付Filing
  • Submit to the tax authority通関Single, agency agreement, and other complete set of documents
• AgentWhen only customs declaration services are provided:
  • 輸出貨物通関申告書の「申告単位」欄に「代理」という文字を記載する必要があります。
  • Submit the original "Power of Attorney for Customs Declaration" to the customs authority

特にご注意ください：2024年海關總署第79號公告により、2025年1月以降、すべての代理通関は國際貿(mào)易「単一窓口」を通じて電子版委任契約をアップロードする必要があり、紙書類は別途受領されなくなります。

II. When does the tax obligation for export agency revenue arise?

There is a timing difference between the recognition of value-added tax and corporate income tax:

• Value-added tax (VAT) liability
  • Based on the actual date the goods leave the territory (a customs-issued Export Cargo Declaration must be obtained).
  • The foreign exchange must be received no later than the VAT filing period of April in the year following the export.
• Corporate income tax revenue
  • Recognize revenue on an accrual basis
  • It is recommended to recognize revenue upon obtaining a copy of the bill of lading.

Case Alert: In 2024, a foreign trade company had its refunded tax clawed back and was charged an additional RMB 380,000 in late-payment penalties because it failed to collect the foreign exchange within the prescribed period.

III. How can agency service fees be invoiced in compliance?

The service fees collected by the agent need to be handled differently depending on two scenarios:

• Pure proxy service
  • 「ビジネス支援サービス－仲介代理サービス」として6%の増値稅専用領収書を発行してください。
  • 備考欄に「代理出口サービス」と記載する必要があります。
• Assumption of purchase and sale risks
  • It shall be treated as self-operated export.
  • An invoice for the sale of goods must be issued at the 13% tax rate.

リスク警告：2025年の稅務調(diào)査の重點は「代理の名を借りた実質(zhì)的な売買」という違法なインボイス発行行為であり、違反者は3倍以下の罰金が科される可能性があります。

IV. Which documents, if missing, will prevent a tax refund?

According to 2025輸出稅還付Latest requirements: the following documents must be prepared in full:

• Export cargo declaration form (electronic version) endorsed by customs
• Complete foreign exchange receipt voucher
  • The bank's foreign exchange settlement slip must include the SWIFT CODE.
  • Cross-border RMB settlement requires the submission of RCPMIS system messages.
• Notarized Power of Attorney (Chinese and English versions)
• Special VAT invoices issued by the commissioning party (in the case of self-operated exports)

Special reminder: Starting in 2025, the tax authorities will automatically cross-check data from Customs, the State Administration of Foreign Exchange, and the Tax Bureau through the Golden Tax Phase IV system.

V. How to Prevent Tax Risks in Export Agency Transactions?

It is recommended that enterprises establish a three-tier risk prevention and control mechanism:

• Agreement Signing Phase
  • Clearly specify the standards for completing the customs declaration form
  • Agreed deadline for document transfer (recommended not to exceed 15 working days)
• Business Execution Phase
  • Reconcile the customs export date with the receipt-of-payment date on a monthly basis
  • Establish a checklist for verifying the completeness of tax refund documentation
• Post-filing Management
  • Keep the complete set of documents for at least 10 years.
  • Conduct regular export tax rebate compliance audits

特別注意：2025年財務省の新規(guī)則により、代理輸出業(yè)務は電子稅務局で「特殊事項屆出」を行う必要があります。屆出を行っていない企業(yè)は、還付進度に影響を及ぼします。