I. AgencyExport tax refundWhat core documents need to be prepared?

According to the Latest 2025Export tax refundManagement measures require the agent to prepare the following documents:

• Basic documents:
  • Customs-verifiedExport goodsCustoms declaration form (electronic version)
  • Agreement filed with tax authoritiesAgency export,Export invoice and proforma invoice
  • Cross-border e-commerce requires platform transaction vouchers (new in 2025)
• 16. Special circumstances:
  • Hazardous goods transportation requires MSDS safety data sheets
  • In the State Taxation Administrations export tax refund declaration system (2025 version), note:

II. How to correctly fill in agent information in the tax refund declaration system?

Field filling specifications:

• Select Agent-Export for Export Enterprise Type
  • Select 'agency export' under 'Export Enterprise Type'
  • Complete entry of the principal's taxpayer identification number in the 'Agency Certificate' field
• Do not confuse operating unit with shipping unit codes
  • Do not confuse the codes for 'operating unit' and 'shipping unit'
  • According to the principle of who exports, who receives payment, who gets the refund:

III. For production enterprises entrusting trading companies with agent-exports, who handles the tax refund?

According to the principle of 'who exports, who receives foreign exchange, and who claims tax refund':

• Actual production enterprises use
• Agent-export goods certificateTo declare tax refundsPayment receipts must be verified by production enterprises through the foreign exchange monitoring system
• Note three critical time points:

IV. What important changes are there to the 2025 tax refund declaration time limits?

Goods export:

• Must collect all documents before the April VAT declaration period of the following yearDeclaration deadline:
• 2025 cancels the extended declaration policyPayment receipt period shortened to within 9 months after export
• Foreign exchange verification:Focus on preventing five types of issues:

V. How to avoid common risks in agent-export tax refunds?

Mismatch between customs declaration form transaction method and transport documents

• Document risks:
  • Invoice product names not using customs standard names
  • Failure to file documents within prescribed time limits
• Operational Risks:
  • Agent agreements not clearly defining tax responsibility divisions
  • Cross-border service trade included in tax refund scope (HS Code 9801 category)

VI. How will 2025 new policies affect agent-exports?

Key Focus on Three Major Changes:

• Nationwide launch of the agent-export electronic filing system
• New refund before verification pilot industry list
• Newly added pilot industry list for 'tax refund before verification'