1. Who is the subject of tax refund under the agency export model?

According to the "Administrative Measures for Value-Added Tax and Consumption Tax on Export Goods and Labor Services" issued by the State Taxation Administration:In an agency export business, the entity eligible for tax refund must be an agency company with export qualifications.. The manufacturing enterprise must sign an "Agency Export Agreement" with the agent party, and transfer the tax refund rights through a "dual-header customs declaration form" (which displays both the names of the manufacturing enterprise and the agent company).

2. What are the key indicators to consider when selecting an agency company?

• Customs AEO certification qualification：Priority is given to advanced certified enterprises, which can enjoy customs clearance facilitation.
• Foreign exchange management level: The requirement is to achieve Category B or above for two consecutive years.
• Professional service capability:
  • The error rate in customs declaration documents is below 0.5%.
  • The average tax refund processing period does not exceed 45 working days.
• Risk prevention system: A complete trade authenticity verification process must be provided.

III. Agency in 2025Export DrawbackWhat is the latest process?

The current tax refund process has been fully digitized:

1. Sign a tripartite agreement (factory + agent + overseas buyer)
2. The agency company declares the electronic customs declaration.
3. Synchronously upload the image file of the special VAT invoice.
4. The tax system automatically matches customs declarations,A complete export agency agreement should be attached with:Data
5. After intelligent approval, the tax payment will be directly transferred to the factory's account.

Special attention:Starting from November 2024, inquiries regarding export tax rebate rates must use the new version of HS codes (2025 edition), and submissions with the old version of codes will result in rejection.

IV. What are the common misconceptions about tax refunds in export agency?

• Misconception 1: "Agency companies can handle goods with high tax rebate rates."
  Fact:In 2025, the export tax rebate rates for mechanical and electrical products will be generally reduced by 2-3%, while the rate for textiles remains unchanged at 13%.
• Misconception 2: "You can also get tax refunds through an agent for export purchases."
  Risk warnings:This operation is suspected of issuing fraudulent VAT invoices, and customs authorities have intensified inspection efforts in 2025.
• Misconception 3: "You can apply for a tax refund immediately upon receiving the foreign exchange."
  New regulations require:Please translate the following Chinese to English: Need to be inFX Settlement AgencyPlease complete the foreign-related income declaration first, and the operation can only be performed after the data is synchronized to the tax system.

V. How to Prevent Risks in Agency Export Tax Refunds?

• Four-in-one verification:
  • Goods Flow (Logistics Tracking Document)
  • Cash flow (payment and receipt vouchers)
  • Document Flow (VAT Special Invoice)
  • Information Flow (Consistency Between Customs Declaration and Contract)
• Regular Compliance Review:
  • Monthly verification of the export tax rebate detailed ledger.
  • Conduct quarterly document filing inspections.

VI. How do special trade methods affect tax refunds?

In accordance with Announcement No. 38 of the General Administration of Customs in 2025:

• Cross-border E-commerceB2B Export:Approval is granted for declaration under the 9710 model, but platform transaction data must be provided for tax refund.
• Market procurement trade:Under the 1039 model, only the duty-free and non-refundable policy can be applied.
• Bonded maintenance business:"Maintenance work order" must be declared separately as the basis for tax refund.

7. What materials are required for export tax rebate agency?

• Agency export agreement (original)
  • Original agency agreement with official seal
  • Proforma Invoice vs. Commercial Invoice Comparison Table
• Core credentials:
  • Customs declaration form for tax refund (electronic version + paper backup)
  • VAT Special Invoice Deduction Copy
  • Bank Receipt of Foreign Exchange (must indicate the corresponding customs declaration number)

8. How to handle abnormal tax refund situations?

2025 FAQ Handling Plan:

• Suspicious Code 1029 (Document Information Mismatch)
  Solution: Submit the "Explanation of the Situation" along with supporting materials within 20 working days.
• Exchange rate conversion difference exceeds 5%
  Countermeasures: Provide a third-party "Exchange Rate Fluctuation Analysis Report."
• Cross-year declaration retrospection
  Deadline: Before April 30 of the year following the export date.