What conditions must agency export enterprises meet to apply for tax refunds?

According to the latest 2025 Administrative Measures for Value-Added Tax and Consumption Tax on Export Goods and Labor Services, export agents applying for tax refunds must simultaneously meet the following requirements:

• Qualification requirements:
  • Possess Customs AEO Advanced Certification
  • Class A enterprise rating from the State Administration of Foreign Exchange
  • No tax-related violations for 12 consecutive months
• Business requirements:
  • The agency agreement clearly stipulates the ownership of tax refund rights
  • Genuine export goodsA complete export agency agreement should be attached with:And complete verification
  • The name of the input invoice must completely match the customs declaration form

AgencyExport DrawbackWhat is the standard procedure?

The 2025 tax refund process is 30% shorter than previous years, with key steps including:

• Upload electronic customs declaration within 5 working days after goods departure
• Complete foreign exchange monitoring system declaration within 20 days after receiving payment
• Submit Tax Refund Application Through International Trade Single Window Within 15 Days After Quarter End
• Tax authorities complete review within 45 working days (additional 15 working days required for large refunds)

What common issues may lead to tax refund failure?

Based on our experience handling 300+ tax refund dispute cases, the main risk points include:

• Document discrepancies:Discrepancy between customs declaration amount and invoice exceeding 1%
• Time overdue:Foreign exchange verification exceeding April 30 of the year following goods export
• Commodity code errors:First 6 digits of HS Code not matching the State Taxation Administration catalog
• Input invoice issues:Invoice issuer not being the actual production enterprise

How to prevent risks for large tax refunds exceeding 5 million?

For high-value tax refund projects (single refund amount ≥500,000), the following measures are recommended:

• Commission professional agenciesPre-review of tax refund feasibility
• EstablishFull-process digital document management system
• in the containerExport tax refund performance guarantee insurance
• Conducted quarterlyInternal tax compliance audit

What are the important changes in the tax refund policy in 2025?

Three major policy adjustments this year require special attention:

• Cancel paper verification forms, fully implementElectronic foreign exchange receipt verification
• Newly addedCross-border E-commerceB2B direct exportTax refund channel
• Export VAT refund rate for mechanical and electrical products increased to 13% (originally 9%)
• EstablishTax refund credit scoring system, Grade A Enterprises Can Enjoy Refund Before Audit

How long does a normal tax refund cycle take?

Processed by tax refund amount tiers:

• Small tax refunds (≤500,000):Credited within 45 working days
• Large tax refunds (500,000-5 million):60 working days + on-site verification
• Extra-large tax refunds (≥5 million):Require submission ofSpecial tax demonstration report

How to choose a reliable tax refund agency service?

It is recommended to evaluate from five dimensions:

• Whether possessingState Taxation Administration filing qualifications
• Whether providingFull-chain risk guarantee services
• Whether equipped withIntelligent tax refund management system
• Whether having handledSimilar commodity tax refund cases
• Whether establishedCross-border tax expert team

Whats the difference between self-operated export and agency export tax refunds?

Key comparison of differences is as follows:

• Tax refund entity:
  • Self-operated export: Manufacturing enterprise/foreign tradecompany
  • Agency export: Qualified comprehensive service provider
• Capital turnover:
  • Self-operated export: Requires advance payment of tax refund with a cycle of 90-180 days
  • Agency export: Can provide tax refund advance service (charging 1-3% fee)