How can export agents help you maximize tax rebates? These 10 questions are essential to understand!

I.Export DrawbackWhat conditions exactly need to be met?

According to the latest 2025 policy, applying for export tax refund requires simultaneous fulfillment of the followingThree core conditions:

• Goods actually leave the country and complete customs declaration
• Obtain legally valid VAT special invoices
• A complete export agency agreement should be attached with:Complete verification procedures (cross-border RMB settlement requires corresponding supporting documents)

We once assisted a machinery and electrical equipment company in handling a special case: due to the client's adoption ofL/C+TT combined payment, by preparing in advanceTime - 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.Payment ReceiptandSWIFT message, successfully avoided the foreign exchange verification difficulties.

II. How much can professional agency companies shorten the tax refund cycle?

The standard tax refund process in 2025 requires an average of45-60 working days, professional agencies can shorten it to through the following methodsWithin 30 days:

• Pre-review system: Identify document discrepancies 3 days in advance
  • In 2023, a textile company had documents returned for modification due to inconsistency between invoice descriptions and customs declarations, resulting in a 21-day delay
• Intelligent matching: Automatically link customs declarations with input invoices
• Expedited channel: Priority review can be applied for under special circumstances

3. How to evaluate a agency company's tax refund service capability?

It is recommended toThree-dimensional evaluation systemSelecting partners:

• Qualification verification:
  • Customs AEO Advanced Certification
  • State Administration of Foreign Exchange Category A rating
• System configuration:
  • Whether equipped with direct connection system to electronic tax bureau
  • Customs declaration data automatic capture capability
• Case data:
  • Success rate in handling sensitive categories over the past 2 years
  • Experience in large-scale tax refund operations (single transaction exceeding 5 million yuan)

IV. What are the new changes in tax refund declarations for 2025?

Key focus areas for this yearThree major policy adjustments:

• Electronic port data retention period extended to 7 years
• New tax refund filing requirements for lithium battery products
• Cross-border E-commerceB2B exports eligible for tax refund under market procurement trade mode

Special reminder: Starting from November 2024, goods with changes in the 6th digit of HS codes need to be re-registered. We recommend enterprises conductCompliance verification of commodity codes.

5. How to prevent common risks in export tax rebates?

Summarized based on 20 years of agency experienceTop 3 high-risk items:

• Time mismatch risk:
  • Conflict between invoice certification validity and customs declaration date
  • Recommend establishing a 180-day early warning mechanism
• Document management risks:
  • Starting from 2025, original shipping documents must be retained
  • Electronic archives must include customs verification stamps
• Exchange rate fluctuation risks:
  • It is recommended to use monthly weighted average exchange rate for calculation
  • USD-settled enterprises should configure exchange rate hedging instruments

VI. How to calculate tax refund amount for special trade modes?

Different trade modesTax refund calculation formulaDifferences:

• General trade: Tax refund amount = VAT invoice amount × refund rate
• Processing trade: Requires deduction of bonded material costs
  • Formula: (Finished product price - Bonded materials) × refund rate
• Market procurement: Tax refund is verified based on the actual collection rate

Case illustration: A company exported $1 million worth of electromechanical equipment with a 13% tax refund rate. The VAT-exclusive invoice amount was 6.8 million yuan. The refundable tax amount = 6.8/(1+13%)×13% = 782,300 yuan.

7. What remedial measures are available if the tax refund fails?

According to the latest 2025 operation guidelines, it is recommended to handle according to different situations:

• Missing documents:
  • Can supplement declaration within 15 working days
  • If overdue, the process needs to be restarted
• Inconsistent information:
  • If the difference between customs declaration and invoice is ≤5%, it can be explained and corrected
  • If >5%, the documents need to be voided and reissued
• Policy application errors:
  • Application for change of trade method is available
  • But the refunded tax amount needs to be repaid