How exactly does the agency export tax rebate process go? How can enterprises avoid pitfalls in tax rebate?

Does the enterprise need to handle tax rebates by itself in the agency export mode?

According to the Administrative Measures for Value - Added Tax and Consumption Tax on Exported Goods and Services in 2025, there is a clear division of tax rebate entities under the agency export mode:

• Principal (manufacturing enterprise): Can handle tax rebates by itself or entrust the agent to declare
• Agent (foreign tradeCompany): Must hold the agency export certificate issued by the customs
• Special circumstances:Cross-border E-commerceUnder the 9710/9810 mode, the platform enterprise needs to make a unified declaration

When a certain garment factory entrusted an agent for export in 2024, due to the failure to obtain the tax rebate copy of the customs declaration form in time, the tax rebate of 1.2 million yuan was delayed for 3 months to arrive. This warns enterprises that they must pay attention to the timeliness of document transfer.

AgencyExport DrawbackWhat core documents need to be prepared?

The Three Documents and Two Certificates standard configuration required by the tax department in 2025:Customs declaration form (special copy for export tax rebate)Special VAT invoice (deduction copy)

• The electronic foreign exchange receipt filing system was newly added in 2025
• Agency export agreement (the tax rebate liability clause needs to be clearly defined)
• Foreign ExchangeA complete export agency agreement should be attached with:Voucher
  • Certificate of agency export goods issued by the customs
  • Cross - border RMB settlement requires an attached SWIFT message.
• Taking the practical case in the Yangtze River Delta region in 2025 as an example:
• Stage 1: Contract agreement

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

Clarify the tax rebate declaration entity (principal or agent)

• Agree on the document transfer method and time limit
  • Stage 2: Document collection (within 15 working days)
  • Stage 3: Tax rebate declaration (within 90 days after export)
• The electronic tax bureau newly added an intelligent verification function in 2025
• Enterprises making their first declaration need to verify the original vouchers on - site
  • Stage 4: Tax refund (an average of 45 days to arrive)
  • According to the inspection cases of the General Administration of Customs in 2024:
• Pitfalls of buying and selling export declarations

What are the common risk points of agency export tax rebates?

: A certain agency company used a third - party name for customs declaration, resulting in the recovery of a tax rebate of 2 million yuan

• Inconsistent documents: The product name, quantity, and amount must be 100% consistent with the customs declaration form
• Overdue foreign exchange receipt: Since 2025, the foreign exchange receipt period has been shortened to 9 months after export
• Lack of agency qualifications: It is necessary to check the customs record and foreign exchange management classification level of the agent
• Lack of agency qualifications: It is necessary to check the customs record and foreign exchange management classification level of the agent

How to choose a reliable agency export service provider?

It is recommended to evaluate from three dimensions:

• Qualification VerificationSystem docking
• System Capability: Can it provide a real - time document tracking system?
• Risk Control Mechanism: Is there an export tax rebate performance bond system?

A certainNew energyenterprise successfully avoided the tax rebate risk caused by the modification of the customs declaration form by checking the electronic port operation records of the agent, which reflects the importance of process monitoring.