How can export agents assist enterprises with tax rebates? What are the latest policy changes in 2025?

Export RepresentationWhat basic conditions must be met for tax rebates?

According to the latest in 2025Export DrawbackPolicy: Applying for tax rebates through agency exports must simultaneously meet the followingFour core conditions:

• Both parties must sign a formal Agency Export Agreement and register with customs
• The export enterprise must have VAT general taxpayer qualification
• Goods must actually leave the country and complete 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.
• Obtain a complete set of legally validTwo documents and two invoices:
  • Customs declaration form (showing the agency company name)
  • Maritime TransportationBill of Lading/Air TransportationInvoice
  • Special VAT Invoice
  • Agency fee invoice

How can agency companies assist in preparing tax rebate documents?

Professional export agents will provideFull-process documentation services:

• Customs declaration stage:
  • Prepare customs declaration documents meeting tax requirements
  • Ensure accurate information for operating unit/shipping unit
• Foreign exchange receipt stage:
  • Assist in handling foreign exchange monitoring system reports
  • Prepare translated versions of bank foreign exchange receipts
• Tax declaration stage:
  • Organize and bindDocument filing directory
  • Generate electronic declaration data (XML format fully implemented in 2025)

What are the new changes in 2025 tax rebate declarations?

This years tax rebate policy mainly showsThree upgrade directions:

• Increased digitalization:
  • Eliminate paper customs declaration form retention copies (General Administration of Customs Announcement No. 1, 2025)
  • Fully implement electronic power of attorney online signing
• Shortened review cycle:
  • Refund processing time for Class A enterprises compressed to 5 working days
  • The coverage rate of the intelligent document review system has reached 92%
• Risk control upgrade:
  • Added HS code intelligent verification function for export commodities
  • Automatic matching system for foreign exchange verification and cancellation information launched

What are the common risks in agency export tax refund?

Based on our experience handling327 agency tax refund cases, with main risks concentrated in:

• Document inconsistency risks:
  • Discrepancy between customs declaration and VAT invoice product descriptions
  • Mismatch in consignor/consignee information on ocean bills of lading
• Timeliness risks:
  • Missing the April declaration deadline of the year following goods export
  • Loss of tax refund rights due to overdue foreign exchange verification
• Compliance risks:
  • Agency agreement clauses not meeting tax requirements
  • Investigations triggered by unreasonable related-party transaction pricing

How to choose reliable export tax refund agents?

It is recommended to focus on evaluating agency companiesThree core competencies:

• Policy interpretation ability:
  • Whether an RCEP specialized service team is established
  • YesCross-border E-commerceFamiliarity with new policies
• Risk Prevention and Control System:
  • Whether a triple-check mechanism for documents is implemented
  • Availability of tax risk warning response plans
• Information Technology Level:
  • Whether an intelligent tax refund management system is deployed
  • Ability to provide real-time progress query ports