How exactly does the export tax - refund agency operate? These 10 issues must be understood by foreign trade enterprises

Home » Export Drawback » How exactly does the export tax rebate agency operate? These 10 questions must be understood by foreign trade enterprises

I. How does an agency company handle?Export DrawbackThe whole process?

Professional agencies operate export tax rebates in five key steps:

Qualification review stage: Verify the enterprises export operation right, customs code filing, and general VAT taxpayer status
Document preparation stage:
- Check the consistency of the information on the customs declaration form, VAT invoice, and foreign exchange vouchers three documentsA complete export agency agreement should be attached with:Prepare the detailed list of exported goods and the tax rebate declaration form
- System declaration stage
: Submit electronic data through the Single Window of international trade or the Golden Tax Phase III system: Submit electronic data through the international trade Single Window or the Golden Tax Phase III system
: Assist in responding to the letter investigation and verification by the tax authorities (the electronic letter investigation coverage rate reached 95% in 2025)Fund recovery stage
: Track the arrival of tax rebates, and the average cycle has been shortened to 45 working daysIn 2025, the mainstream agency charging models presented three characteristics:

: Charge 0.8% - 1.5% of the tax rebate amount (with a minimum of 500 yuan per order)

Basic service feeAbnormal document processing: 800 - 2000 yuan per order
Presentation of L/C documents: 800 - 1500 yuan per order
Agency for export tax rebate: 5% - 8% of the tax rebate amount
:
- Response to tax verification: starting from 1500 yuan per time
- Contingency fee model
: If historical tax rebates are successfully recovered, share 15% - 30%Beware of quotes that are 50% lower than the market price, as there may be risks of illegal operations such as false invoicing.

Qualification risk

: Check the Registration Form for Foreign Trade Operators and Class A customs declaration qualification of the agency companyData riskforeign trade: Require the signing of a confidentiality agreement to clarify the scope of use of customs declaration data
: Check whether there are administrative penalty records in the past three years (which can be queried through the Credit China official website)Fund risk
Record - filing of Foreign Trade Operators: Confirm the third - party fund supervision agreement for the agency account
Three policy adjustments worthy of attention this year:The tax rebate rate for B2B direct exports (Mode 9710) has increased by 2 percentage points

Key industries (such as equipment) implement the apply - and - refund - immediately pilot

Cross-border E-commerceThe Carbon Emission Compliance Certificate document is newly added to the tax rebate filing materials
It is recommended to regularly log in to the official website of the State Taxation Administration to view the latest announcements.New energyEquipment) implements a report and refund immediately pilot program
Bank statement (a note is required for cross - border RMB settlement)

Bill of lading copy (applicable to FOB terms)

Basic documents:
- Certificate (required for enjoying preferential tax rates)
- Time - limit requirementsIn order to crack down on tax evasion, the customs and tax departments are now strictly examining the operation of buying export declarations. If the behavior of buying export declarations is discovered, the regulatory authorities will require tax replenishment (even a 2% tax rate may be a considerable amount). In addition, fines may also be imposed on the relevant responsible parties.: All documents must be submitted before the VAT tax return period in April of the year following the export
Special documents:
- Maritime TransportationIt is recommended to conduct assessments from three dimensions:
- It is recommended to verify through the following methods:: The document review cycle ≤ 3 working days is the high - quality standard
Declaration accuracy rate: The one - time pass rate of tax rebate declarations should be higher than 98%

: Check whether the intelligent document review system it uses has an AI risk warning function

Response speedThe agency company can be required to provide the customer service statistical report for the past 6 months.
It is recommended to adopt a three - level response mechanism:: The one - time pass rate for tax - refund declaration should be higher than 98%.
Risk Control: Check whether the intelligent bill - auditing system it uses has an AI risk - warning function.

An agent company can be required to provide a customer service statistics report for the past six months.

It is recommended to adopt a three - level response mechanism:

Primary processing: The professional team of the agency company makes corrections to the materials
Intermediate processing: The joint accounting firm issues a special audit report
Advanced processing: Initiate the tax administrative reconsideration procedure (must be filed within 60 days)

Data in 2025 shows that professional agencies can compress the dispute resolution cycle by 40%.

General Trade: A complete VAT invoice chain needs to be provided
Processing trade: The write - off form of the Processing Trade Manual needs to be submitted additionally
Market procurement: The 1039 model is applicable, and the agency must have the ability to connect to the comprehensive service platform
Cross-border E-commerce: The agency is required to be familiar with the data matching technology of overseas warehouses

Three changes brought about by the digital transformation in 2025:

The verification of blockchain invoices improves the efficiency of document review by 70%
The intelligent tax - refund robot enables 7×24 - hour progress query
The big - data risk - control model reduces the declaration error rate to less than 0.3%

It is recommended to refer to the following decision - making model:

Suitable for self - handling:
- Annual export volume < 2 million yuan
- The product tax - refund rate is single and stable
- There are full - time financial staff
It is recommended to entrust an agency:
- Mixed operation of multiple trade methods
- Involving cross - customs - area business
- Average monthly tax - refund amount > 100,000 yuan