代理輸出What role does the proof play in the tax refund process?

Pursuant to the 2025 revised Measures for the Administration of Value-Added Tax and Consumption Tax on Exported Goods and Services issued by the State Taxation Administration, the agency export certificate isThe key document for proving a genuine trade relationship. When a manufacturing enterprise entrusts a foreign trade company to handle export, this document can specify:

• Actual ownership of the goods
• 輸出通関The Correspondence Between Individual Invoices and Special VAT Invoices
• Entity Responsible for Export Proceeds Collection

Special Reminder: Starting December 2024, the nationwide electronic agency export certificate filing system will be implemented, and paper certificates must be simultaneously uploaded to the State Taxation Administration’s electronic ledger system.

Agency in 2025輸出稅還付What specific changes have been made to the process?

The latest tax refund process is divided into three core stages:

• Filing Stage (Pre-Export)
  • Enter into a standardized export agency agreement (which must include foreign-exchange settlement clauses).
  • Register the agency relationship on the foreign trade comprehensive service platform
• Declaration Phase (After Export)
  • The agent shall issue the electronic certificate within 15 working days after export.
  • The manufacturing enterprise submits the refund application during the VAT filing period of the following month.
• Review Stage
  • The tax authority cross-checks the three sets of documents: the customs declaration, the VAT invoice, and the foreign-exchange receipt records.
  • 2025 New Regulation: Tax Refund Review Period Shortened to 10 Working Days (Excluding Time for Suspicious-Case Investigations)

How to resolve common issues with the export agency certificate?

Based on service cases from the past three years, we have identified three high-frequency issues:

• Question 1: The cancellation of the agency company has rendered the certificate invalid

  Solution: Report to the competent tax authority immediately, submit supporting documents such as the original contract and bank remittance receipts, and apply for special-channel review.

• Question 2: Proof that the information does not match the customs declaration

  Processing Flow:

  • Initiate information correction within 3 working days after identifying the discrepancy
  • Submit a statement of circumstances along with the original booking note and other transport documents.
  • Starting in 2025, online correction applications will be accepted (limited to 3 times per year)
• Question 3: Dispute over the ownership of the tax refund

  Preventive measures:

  • Clearly stipulate the rights to tax refunds in the agency agreement
  • Request the agent to provide the tax refund account supervision authorization letter
  • Check the tax refund progress in real time through the International Trade Single Window.

How to ensure the proxy輸出稅還付Compliance?

It is recommended that companies establishTriple-check mechanism：

• Consistency check between logistics documents and customs declarations
• Review of the correspondence between the item names on VAT invoices and their HS codes
• Monitoring of the deviation between the received foreign exchange amount and the declared customs amount (a ±5% tolerance is allowed in 2025)

Special Notice: In 2025, the General Administration of Customs upgraded its intelligent risk-control system; serving more than 20 manufacturing enterprises under the same agent will trigger an automatic alert.