I.Agency export,7. How to avoid tax risks in agency exports?

Are tax refunds handled by the entrusted party?According to the current 2025 Value-added Tax and Consumption Tax Management Measures for Export Goods and Services,Agency export tax refunds must be handled by the entrusting partycustoms clearance. The entrusted party must within 60 days after goods

1. Are tax refunds for agency exports handled by the entrusted party?

• Basic documents:
  • Customs-verifiedExport customs clearanceexport, apply to the competent tax authority for issuing the Agency Export Goods Certificate, which is the core document for the entrusting partys tax refund declaration.
  • Commercial Invoice and packing list
  • Document (electronic port printed version)
• Foreign exchange verification form issued by SAFE
  • Tax-specific documents:
  • Agency export agreement issued by entrusted party (must include product details and tax refund liability clauses)
  • VAT special invoice (input invoice issued by entrusting party to entrusted party)

Agency Export Goods Certificate with attached listExport tax refund3. How to complete

the full declaration process?

• The 2025 International Trade Single Window has achieved full electronic tax refund declaration, with specific operations divided into 7 steps:
• Step 1: Log in to electronic tax system to complete export enterprise registration
• Step 2: Complete customs declaration within 72 hours after goods departure
• Step 3: Submit foreign exchange verification data within 15 working days after receiving payment
• Step 4: Entrusted party applies for Agency Export Goods Certificate
• Step 5: Entrusting party submits refund application during next declaration period using the certificate
• Step 6: Tax authorities complete review within 20 working days

3. How to complete the full export tax refund declaration process?

Step 7: Refund directly transferred to enterprise designated account (average processing time reduced to 25 days)In 2025, SAFE reducedIn case of discrepancies:

• Discrepancy ≤3%: Submit written explanation and bank statement
• Discrepancy >3%: Additional documents required:
  • Supplementary agreement signed by both buyer and seller
  • Third-party quality inspection report (for quality-related deductions)
  • Mediation document issued by international arbitration institution (if disputes exist)

Five isCross-border e-commerceWhat are the special regulations for export agency?

According to the Cross-border E-commerce Tax Administration Measures effective in 2025:

• 9710/9810 model exports require e-commerce platform transaction data
• Single shipment value below 5000 yuan may apply simplified declaration procedures
• Overseas warehouse goods must complete sales data filing within 180 days after warehousing

VI. AgencyExport tax refundWhat new changes should be noted in calculation?

2025 VAT refund rate adjustment involves three key points:

• General adjustment of machinery and electronics products refund rate to 13% (original 9%-11% brackets abolished)
• Unified 9% refund rate for textile products
• New energy product refund catalog added (including lithium batteries, photovoltaic modules, etc.)

6. What new changes require attention in agency export tax refund calculations?

Recommend companies to establishThe Triple Verification Mechanism:

• Goods authenticity verification: Maintain complete production process records
• Fund flow verification: Ensure payment path matches contract terms
• Document logic verification: Customs declaration, invoices, and shipping documents must form complete evidence chain