Which enterprises are eligible to apply for agencyExport tax refund?

According to the latest 2025 Export Goods Tax Rebate (Exemption) Management Measures, applications for agencyExport tax refundMust meet the following conditions simultaneously:

• Main qualification requirements:
  • Hold a customs declaration unit registration certificate
  • Possess foreign trade operator qualifications
  • Have completed export tax rebate (exemption) registration
• Business compliance requirements:
  • Export goods must be genuine and foreign exchange must be received
  • Value-added tax special invoices must be verified
  • Customs declaration information must fully match the value-added tax invoices

How many steps are there in the agency export tax rebate declaration process?

The 2025 new version of the electronic tax bureau system declaration process can be divided into 7 key steps:

• Step 1: Log in to the export tax rebate module of the electronic tax bureau
• Step 2: Download customs declaration data (requires connection to the customs system)
• Step 3: Match value-added tax special invoice information
• Step 4: Generate export goods tax rebate (exemption) declaration form
• Step 5: Upload bank foreign exchange receipt vouchers (new electronic signature function added from 2025)
• Step 6: Submit for intelligent pre-review by the tax authority
• Step 7: Revise declaration data based on feedback

How long is the tax rebate review cycle in 2025?

According to the 2025 work guidelines of the State Taxation Administration, processing times vary by declaration method:

• Category - I enterprises:Completed within 5 working days (requires annual export volume of USD 50 million or more)
• Category II enterprises:Completed within 10 working days
• New enterprises:First-time declarations require 20-day on-site verification

Special note: Starting from 2025, theTax rebate credit rating systemwill be implemented, with Grade A enterprises eligible for priority review rights.

What are the common declaration errors in agency export tax rebates?

According to the key points of tax inspection in 2025, special attention should be paid to:

• Document mismatch:
  • The difference between the customs declaration amount and the invoice exceeds ±5%
  • Incorrect commodity code classification
• Incorrect time node:
  • Exceeding the VAT declaration period in April of the year following export
  • Foreign exchange receipt period exceeds 12 months after goods export
• Policy interpretation deviations:
  • Incorrectly declaring duty-free goods for tax refund
  • Applying incorrect policies to cross-border e-commerce B2C business

How to choose a reliable agency tax rebate service provider?

It is recommended to evaluate service provider qualifications from the following 5 dimensions:

• Policy update capability:Equipped with a dedicated policy research team
• System integration capabilities:Supports direct connection with electronic tax bureau for declaration
• Risk control system:Possesses intelligent systems for document pre-review and compliance inspection
• Historical service cases:At least 3 years of practical experience in cross-border e-commerce tax refund
• Emergency response mechanism:Can provide tax inspection accompaniment services

Special reminder: In 2025, tax authorities in many regions require agencies toFile service agreements, it is recommended to choose formal service providers that have completed filing.