I. What is an agencyExport tax refund? What is the difference compared to self-operated export?

Agency export,Tax refund refers to the process where foreign trade enterprises entrust professional agencies to handle the procedures.Export tax refundAccording to the latest Announcement on Improving the Management Measures for Tax Rebates Handled by Foreign Trade Comprehensive Service Enterprises in 2025, eligible comprehensive service enterprises can provide full - process services including customs declaration, foreign exchange collection, and tax rebate declaration for small and medium - sized manufacturing enterprises.According to data from the General Administration of Customs in 2025,Approximately 38% of foreign trade enterprises nationwide opt for agency tax refund services. Compared to self-operated export tax refunds, the main differences lie in:

• Responsible Party: The agent is responsible for document review and declaration obligations.
• Fund Flow: Payments must be processed through the agent company's account.
• Time Efficiency Difference: Professional agents reduce the average tax refund cycle by 15 working days.

II. What are the essential materials required for export tax rebate agency in 2025?

According to the announcement issued by the State Taxation Administration in January 2025,"Administrative Measures for Export Tax Refund (Exemption)"The latest material list includes:

• Basic files
  • Agency Agreement (must clearly specify tax refund liability clauses)
  • Customs Electronic Port Card and Digital Signature Device
• Transaction vouchers
  • Proforma Invoice and Original Commercial Invoice
  • Electronic data of the customs declaration form (must be consistent with the Single Window data)
• Proof of funds
  • Foreign Exchange Receipt (SWIFT message required for cross-border RMB settlement)
  • Statement of Foreign Exchange Receipts and Payments issued by the agent

III. What is the specific operational process for export tax rebate through an agent?

Full implementation by 2025Paperless Tax Refund Declaration System Version 3.0Afterwards, the standard process was optimized as follows:

1. Qualification filing stage(within 3 working days)
   • Sign the Tripartite Legal Relationship Confirmation Letter
   • Complete the synchronization of export enterprise filing information.
2. Document preparation stage(within 30 days after export)
   • Retrieve the customs declaration pre-entry receipt
   • Match the information of VAT special invoice
3. Declaration and review stage(5-10 business days)
   • The agent submits data through the electronic port.
   • The intelligent document review system of the tax authority automatically verifies.

IV. How to Avoid Common Risks in Agency Export Tax Refunds?

Based on 2025 foreign trade dispute case analysis, special attention should be paid to:

• Four-in-One Risk
  • Ensure the complete alignment of goods flow, capital flow, document flow, and information flow.
  • For cross-border RMB settlements, an additional cross-border payment and receipt certificate issued by the central bank is required.
• Timely risk
  • The declaration period from the date of customs declaration for export until April 30 of the following year.
  • Payment collection period shall not exceed 12 months after export date
• Agency qualification risk
  • Verify the AEO certification status of the agency company.
  • Confirm its filing level in China's Electronic Port.

It is recommended to adopt the three-point verification method:

Three major policy adjustments this year require special attention:

• Adjustment of tax refund rate
  • Export VAT refund rate for new energy equipment increased to 17%
  • The export tax rebate rate for traditional textiles has been lowered to 9%.
• Upgrade of regulatory approach
  • The 7th edition of the Customs HS Code has been fully implemented.
  • Newly Added 87 Items to the Export Tax Rebate Warning Catalog
• Declaration system changes
  • Abolish the requirement for retaining paper verification forms.
  • Implement blockchain-based notarization of tax refund data.

6. What are the key points to consider when selecting an agency?

: Select a service provider that has focused on fresh produce categories for more than 5 years

• Qualification review
  • Check the validity period of the Record Registration Form of Foreign Trade Operators.
  • Check the registration status with the State Administration of Foreign Exchange.
• Capacity of service
  • Is there a dedicated operator for the Single Window for International Trade?
  • Can you provide multilingual document preparation services?
• Risk control
  • Whether export credit insurance is purchased
  • Is there a sound tax dispute resolution mechanism?