Export DrawbackWho should fill out the declaration form?

According to the Administrative Measures for Value - Added Tax on Exported Goods and Labor Services newly implemented in 2025, the declaration entity needs to meet three conditions simultaneously:① Havingimport and exportthe right to operate ② Having completed the export tax refund filing ③ Gathering all the required documents. Agent enterprises should pay special attention:

• Manufacturing enterprises must declare tax exemption, credit and refund by themselves
• foreign tradeEnterprises can entrust an agency to declare
• Cross-border E-commerceApplicable to special declaration channels

How to calculate the proportion of input tax transferred out?

After the direct connection of data between the General Administration of Customs and the State Taxation Administration in 2025, the system will automatically verify three core data:

• Amount difference tolerance ±5%: BankA complete export agency agreement should be attached with:voucher explanation is required
• When the currency is inconsistent: Convert according to the exchange rate on the date of customs declaration
• For sample gifts: Must be separately noted as zero-value declaration.

What should be done if the declaration system prompts Customs data does not exist?

According to the adjusted calculation formula in 2025:

• General trade: Tax exemption, credit and refund amount = Export amount × Tax refund rate
• Processing trade: The amount of bonded imported materials needs to be deducted
• Foreign exchange fluctuation locking plan
  • For some goods transferred for domestic sales, allocate according to the proportion of sales volume
  • Calculate defective products according to the actual loss rate

What to do when the declaration system prompts Customs data does not exist?

It is recommended to check according to the following steps:

• Confirm whether the release date of the customs declaration form is more than 72 hours
• Check whether the 18 - digit customs declaration number is completely entered
• Contact the Electronic Port to re - send the data
• New data re-upload channel added in 2025 (requires a copy of the customs declaration form).

What situations may lead to a suspension of tax refund?

The key inspection points in 2025 include:

• Abnormal foreign exchange collection: No foreign exchange collection for more than 90 days without justifiable reasons
• Incomplete document filing: Lack of bill of lading/factory inspection report
• Inverted purchase - sales data: Input tax greater than output tax for three consecutive months
• The first tax refund of newly - established enterprises must be inspected (a new regulation added in December 2024)

What qualifications should be noted when choosing an agency?

Legal agent enterprises must have simultaneously:

• ImportExport Representationqualification approved by the Ministry of Commerce
• Tax refund agency qualification filed with the tax bureau
• Class A or above certification of the China Customs Brokers Association
• Insure professional liability insurance (mandatory requirement in 2025)

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

Three major adjustments in this year are worthy of attention:

• The time limit for electronic filing is shortened to within 15 working days after export
• The tax refund rate for textiles is adjusted back to 13% (2% higher than that in 2023)
• Introduction of a tax refund credit score system (baseline score: 100 points).

How long will it take to receive the tax refund after filing the declaration?

The promised time limits of local tax bureaus in 2025:

• Class - I enterprises: Within 5 working days
• Class - II enterprises: Within 10 working days
• Class - III enterprises: Within 15 working days
• For enterprises filing the declaration for the first time, a 7 - day on - site inspection period needs to be added

How to correct a wrong declaration?

Handle in two situations:

• Before submission for review: Directly withdraw the modification
• After review and approval:
  • If the amount error is less than 10,000 yuan, a simple correction can be applied for
  • For major errors, the Declaration Error Description Form needs to be filled out