According to the Administrative Measures for Value - added Tax and Consumption Tax on Exported Goods and Services implemented in 2025, agency export tax rebate needs to meet three conditions simultaneously:Export DrawbackAccording to the latest foreign exchange management regulations in 2025, the process for receiving foreign exchange in export agency should follow these steps:

The agent export tax rebate process implemented in 2025 mainly includes six key steps:

• Step 2: Digital processing of documents
  • Clarify the rights and obligations of both parties
  • File export enterprise qualification documents
• Step 2: CompletionExport Clearance
  • Ensure the customs declaration information matches the contract
  • Obtain the export goods customs declaration form issued by customs
• Step 3: Foreign exchangeA complete export agency agreement should be attached with:The agency company assists the enterprise in handling the foreign exchange receipt verification procedures to ensure the safety of export payments.
  • Complete foreign income declaration through banks
  • Obtain foreign exchange verification documents
• Step 4: Prepare tax rebate materials
  • Including VAT special invoices, export invoices, etc.
  • New e-signature verification requirements for 2025
• Step 5: Tax system declaration
  • Submit declaration through the Golden Tax Phase III system
  • Pilot intelligent review system in some regions
• Step 6: Tax refund to account
  • Funds will be credited within 15 working days after approval
  • Supports direct cross-border RMB settlement

II. What materials need to be prepared for tax refund declaration?

The 2025 tax refund declaration materials list includes but is not limited to:

• Agency export agreement (original)
  • Agency export agreement (requires notarization)
  • Original customs declaration form and electronic version
  • Agency export agreement (the tax rebate liability clause needs to be clearly defined)
• Financial documents:
  • Bank foreign exchange receipt (requires SAFE verification)
  • Pro forma invoice (INVOICE)
  • Packing list and shipping documents
• New additional requirements:
  • Blockchain electronic evidence report (effective January 2025)
  • Carbon emission compliance certificate (specific product categories)

III. What are the common reasons for agency tax refund failures?

According to 2025 tax audit cases, the main risk points include:

• Document issues:
  • Discrepancy between customs declaration form and VAT invoice product names
  • Foreign exchange receipt amount differs from declared amount by more than 5%
• Timeliness issues:
  • Exceeding the 12-month declaration period after goods export
  • Foreign exchange verification not completed within 90 days
• Qualification issues:
  • Agency lacks tax refund qualification for exports
  • Manufacturing enterprise has not completed export registration
• Deviation in policy understanding:
  • Mistakenly declaring non-refundable goods for tax refund
  • Failure to follow up on 2025 HS code adjustments in time

IV. How long does it take for agency export tax rebates?

The standard tax refund cycle is 2-4 months, with specific duration affected by the following factors:

• Accelerated processing conditions:
  • Class A credit enterprises can be shortened to 45 days
  • Priority processing for single tax refund amounts below 500,000 yuan
• Risk points for delays:
  • Cross-departmental data verification anomalies (customs and tax systems)
  • Additional review for anti-dumping goods involved
• 2025 policy changes:
  • Electronic document review accelerated by 30%
  • Yangtze River Delta region pilot 72-hour fast track

How to avoid agency tax refund risks?

It is recommended to adopt the following risk control measures:

• Preventive measures:
  • Verify the export tax refund qualification level of the agency
  • Establish a three-level document review mechanism
• Process monitoring:
  • Use Tax UKey for real-time progress queries
  • Monthly reconciliation of export tax refund accounts
• Post-event traceability:
  • Preserve original documents for at least 10 years
  • Conduct regular tax refund compliance audits
• Technical safeguards:
  • Adopt blockchain evidence storage system
  • Connect to customs single window data interface