I.Agency export,Which input items can be deducted in business operations?

Under the current policies in 2025, the deductible input tax for export agency enterprises includes:

• Value-added Tax Special Invoice for Goods Procurement(Must be directly related to exported goods)
• VAT Special Invoice for International Transportation Fees
• Customs declaration and inspection service fee VAT special invoice
• Special Invoice for Export Credit Insurance Premium
• Qualified expense invoices for overseas exhibitions (cross-border taxable service filing must be completed)

37. II. AgencyExport tax refundWhat are the new requirements for input certification?

According to Announcement No. 3 of 2025 from the State Taxation Administration, export agency enterprises must note the following:

• The validity period for input invoice verification has been shortened from 180 days to 90 days.
• Added newIntelligent Verification SystemAutomatically match customs declarations with input invoices
• Cross-border service input items require additional submission.Tax Filing Form for Outbound Payments Related to Trade in Services and Other Items
• Export tax refundThe filing must be uploaded simultaneously.Proof of Goods Transportation Tracking

III. Rules for the Transfer of Input Tax in the Agency Export Model

The following circumstances require the reversal of input tax credits:

• Export goods returned and tax refund already claimed
• The deadline for export tax rebate declaration has passed without completing the rebate process.
• There is a substantive discrepancy between the input invoice information and the customs declaration data.
  • The HS code discrepancy exceeds 4 digits.
  • Inconsistent units of measurement
  • The amount discrepancy exceeds 5%.

IV. Special Provisions on the Refund of Input Tax Credits in 2025

Refundable VAT Credit Policy Available to Export Agency Enterprises:

• The proportion of incremental tax refunds for retained VAT credits remains at 60%.
• Added newCross-border e-commerce comprehensive service enterprisesSpecial tax refund channel
• The tax refund application cycle has been shortened to10 working days
• Required to provideDigital Supply Chain CredentialsReplace traditional logistics documents

V. Common Misconceptions in Managing Export Agency Input Tax

Audit cases from the past three years reveal common mistakes made by enterprises:

• Incorrectly included domestic logistics costs in export input tax.
• UndifferentiatedSelf - managed exportwithAgency export,Input accounting
• Cross-year input invoice verification resulting in tax refund failure
• NeglectingSpecial Customs Supervision ZonesDifferences in input processing
• Failure to follow up in a timely mannerFree trade agreementsChanges in Rules of Origin

VI. Professional Advice: How to Establish a Compliant Input Tax Management System?

Recommend companies to establishFour-tier risk prevention and control mechanism:

• Business Layer: Sign standardizedTripartite agency agreement
• Document Layer: ImplementationThree-tier review system for input invoices
• System Layer: DeploymentIntelligent Tax and Financial Management System(Recommended systems with customs data interface)
• Regulatory authorities: Conduct on a regular basisAssessment of Export Tax Rebate Health Status