1. What Is a Proxy輸出稅還付」?

代理輸出Tax refund refers to the process where a manufacturing enterprise entrusts a comprehensive foreign-trade service enterprise to handle it.輸出稅還付's business model.Pursuant to the 2025 Announcement on Improving the Administration Measures for Tax Refund Agency Services by Foreign Trade Integrated Service Enterprises, qualified integrated service providers may offer small and medium-sized manufacturing enterprises full-process services covering customs declaration, foreign-exchange collection, and tax-refund filing.

II. Basic Procedures for Export Tax Refund via Agent in 2025

• Step 1: Qualification Review
  • Manufacturing enterprises must hold general taxpayer status.
  • The agency must hold AEO certification from customs and be qualified for tax rebates.
• Step 2: Sign the tripartite agreement
  • Clearly define the rights and obligations of the manufacturer, the agent, and the overseas buyer.
  • Pay special attention to risk-sharing clauses (it is recommended to refer to the 2023 Guidelines for Preventing Export Tax Rebate Risks).
• Step 3: Document Preparation and Review
  • Customs Declaration Form, Special VAT Invoice, Foreign Exchange Receipt Voucher
  • 2025 New Electronic Version of the "Export Goods Tax-paid Split Form"

3. What documents are required for export tax rebates handled by an agent?

According to the latest 2025 requirements, the main materials include:

• Basic Documents
  • Copy of the Business License
  • Registration Form for Foreign Trade Operator
• Transaction Receipt
  • Export Cargo Declaration Form (Electronic Port Printout)
  • Special VAT Invoice (the export contract number must be indicated in the remarks section of the invoice)
• Proof of Funds
  • Bank foreign exchange settlement receipt or inward remittance notice
  • Starting from 2025, the "Cross-border RMB Settlement Declaration Form" must be attached.

IV. Frequently Asked Questions About Export Tax Refunds via Agency

• Q: Can I handle the export tax rebate on my own?

  Manufacturers can apply for tax rebates on their own, but they must have a dedicated team to handle document review, system declarations, and other tasks. According to 2024 customs statistics, companies that outsource to professional agents see their rebate cycle shortened by an average of 15 working days.

• Q: How long does the tax refund cycle take?

  Starting from the date when all documents are complete, tax authorities across all regions have committed to completing the review within 10 working days in 2025. However, the actual processing time may be affected by factors such as document quality and the progress of foreign exchange verification.

• Q: How is the tax refund amount calculated?

  Refundable tax amount = VAT special invoice amount × export goods tax rebate rate. Note: In 2025, the rebate rates for some goods have been adjusted; for example, the rebate rate for new-energy vehicle parts has been raised to 13%.

V. How to Guard Against the Risks of Export Tax Refunds via Agents?

• Contract risk

  Clearly stipulate the agent’s obligation to verify the authenticity of documents, drafting the clause with reference to the 2024 Supreme People’s Court’s published typical trade-agency dispute cases.

• Qualification risk

  Verify the customs credit rating of the agency (must be above General Credit) and its registration status with the State Administration of Foreign Exchange.

• Funding risk

  It is recommended to choose an agency that provides fund custody services to ensure that the tax refund is credited directly to the designated account of the manufacturing enterprise.

6. What should you pay attention to when choosing an agency?

• Verify whether the company is on the pilot list of comprehensive foreign trade service enterprises issued by the Ministry of Commerce.
• Confirm the integration status between the ERP system and the Single Window.
• Understand the contingency plan for handling abnormal tax refund cases (such as the new abnormal tax refund early-warning mechanism to be introduced in 2025)
• Comparison of service fees (industry standard: 0.8%–1.5% of the refund amount)