How do export agency companies handle VAT declaration? What materials are required for export tax rebates? What new regulations should be noted for 2025 tax filing?

Export RepresentationWhat taxes and fees does the company need to pay on behalf?

According to the latest 2025 VAT Law Implementation Regulations, export agency companies mainly involve the following tax treatments:

• VAT declaration
  • Agency export business applies zero tax rate policy
  • Monthly declaration required for cross-border tax-exempt sales
  • Input tax must be accounted separately and not mixed with domestic sales business
• Corporate Income Tax
  • Quarterly prepayment, annual final settlement
  • Agency service fee income must be included in taxable income
• Urban maintenance and construction tax (7% of the value - added tax amount)
  • Education surcharge (3% of the value - added tax amount)
  • Local education surcharge (2% of the value - added tax amount)

Export DrawbackWhat are the key time nodes for declaration?

After the State Taxation Administration optimizes the tax refund process in 2025, special attention should be paid to:

• Document filing deadline
  • Customs declaration forms must be filed within 90 days after export
  • Foreign exchange verification forms must be submitted no later than the April declaration period of the year following export
• Tax refund declaration deadline
  • Manufacturing enterprises: Before April 30 of the year following export
  • foreign tradeEnterprises: Before June 30 of the year following export
• Special case handling
  • Cross-year transactions require separate ledger management
  • Returned goods require declaration adjustments in the month of occurrence

What are the important upgrades to the 2025 tax filing system?

The State Taxation Administrations Golden Tax Project Phase IV achieved three major breakthroughs in 2025:

• Intelligent verification system
  • Automatic matching rate between customs declarations and VAT invoices increased to 98%
  • Real-time warning response time for abnormal data shortened to 30 minutes
• Electronic document interoperability
  • Standardized data sharing interfaces between customs, taxation, and foreign exchange authorities
  • Electronic documentation rate requirement for tax refunds reaches 100%
• Risk monitoring indicators
  • Newly addedCross-border E-commerceRetail export monitoring module
  • Automatic identification function for abnormal related-party transaction pricing launched

How to avoid common tax risks?

Based on our experience handling 300+ export enterprises, special attention should be paid to:

• Document management risk
  • Starting from 2025, customs declaration forms for special customs supervision zones must include electronic signatures
  • Maritime TransportationBill of lading consignee/shipper information must exactly match customs declaration forms
• Exchange rate conversion risks
  • The China Bank middle rate on the last working day of each month serves as the conversion benchmark
  • Foreign exchange gains/losses require special disclosure in annual audit reports
• Misuse of tax incentives
  • Narrowed application scope for cross-border e-commerce comprehensive pilot zone policies
  • The tax-free quota for market procurement trade has been adjusted to $150,000 per transaction

How to choose a compliant export agency company?

It is recommended to evaluate the tax handling capabilities of agency companies from the following dimensions:

• Key points of qualification review
  • Must possess Class Aimport and exportEnterprise certification
  • At least 3 staff holding International Trade Documentation Specialist qualifications
• System integration capability
  • Support direct data connection with electronic port systems
  • Possess multi-currency accounting processing systems
• Risk prevention and control mechanisms
  • Should establish a four-level tax risk early warning system
  • Must provide annual tax health check reports

How can export enterprises optimize tax costs?

The following legal and compliant tax planning solutions are recommended:

• Trade method combinations
  • Combined use of general trade and cross-border e-commerce models
  • Rational utilization of the comprehensive bonded zones VAT exemption, credit, and refund policy
• Supply Chain Restructuring
  • Establish procurement centers in free trade pilot zones
  • Achieving 1210 bonded export through overseas warehouses
• Tax treaty applications
  • Fully utilize double taxation avoidance agreements such as China-Singapore and China-Australia
  • Reasonable application of royalty clauses in cross-border payments