How to operate export agent tax refunds? These 7 key questions must be understood!

Home » Export Drawback »How to Handle Export Agency Tax Refunds? These 7 Key Questions Must Be Understood!

I.Export RepresentationWhat Basic Qualifications Are Needed for Tax Refunds?

According to the 2025 latest edition of the Export Goods Tax Refund (Exemption) Management Measures, enterprises must meet the following conditions:

Enterprise Legal Entity Qualification: Hold a valid business license andimport and exportEnterprises need to have legal import and export qualifications, including:
Tax Registration: CompleteExport DrawbackQualification Filing and Activate Electronic Port
Documentation Requirements:
- Agency export agreement (the tax rebate liability clause needs to be clearly defined)
- Export Goods Customs Declaration Form (Electronic Port Version)
- Foreign Exchange Verification Form (Electronic Verification Implemented from 2025)

Professional agency companies typically follow the process below (using the Yangtze River Delta region in 2025 as an example):

Pre - preparation Stage:
- Sign a Tripartite Agency Agreement (Manufacturer-foreign tradeCompany-Agency)
- Establish an Export Goods Filing Document Booklet
Document circulation stage:
- Obtain Full Set of Original Documents Within 15 Days After Customs Declaration
- Cross-Border Payment Vouchers Verified Through Bank Blockchain System
Tax Refund Declaration Stage:
- Online tax refund application filing via electronic tax bureau
- Tax intelligent review system automatically verifies data (average review time reduced to 5 working days in 2025)

It is recommended to adopt the following risk control measures:

Agent qualification review:
- Check the customs AEO certification status of the agency company
- Verify tax refund declaration success rate in recent three years (should be ≥95%)
Contract terms agreement:
- Clarify liability attribution for failed tax refunds
- Specify terms for using fund supervision accounts
Process monitoring mechanism:
- Require agents to provide real-time declaration progress tracking
- Monthly reconciliation of foreign exchange income and expenditure details

According to Ministry of Finance Announcement No. 1 of 2025, focus on:

Declaration deadline adjustment: Complete declaration before April 30 of the following export year (previously April 15)
Document digitization: Full implementation of electronicIt is recommended to verify through the following methods:and electronic bills of lading
Risk Early - Warning System: Customs added 5 new categories of export anomaly warning indicators

Statistics of agent tax refund failure cases in recent three years show main issues concentrated in:

Discrepancy between documents(38% proportion): Inconsistency between customs declaration forms and VAT invoice product names/quantities
Foreign Exchange Verification(25% proportion):A complete export agency agreement should be attached with:Amount difference exceeding ±5% of declared value
Time limit expiration(17% proportion): Exceeding 210-day foreign exchange receipt deadline (adjusted to 240 days under 2025 new policy)

Recommended evaluation dimensions for agencies:

Qualification Verification: Check if holding Foreign Trade Operator Registration Record
System integration capability: Support direct data connection with electronic port and single window
Service transparency: Provide traceable declaration records and tax receipts

The mainstream charging models in the market in 2025 include:

Percentage of tax rebate amount: Typically 0.8%-1.2% of refund amount (including basic service)
Tiered pricing: Fixed fee of 800 yuan for single refunds below 100,000 yuan, exceeding portion charged at 0.5%
: If historical tax rebates are successfully recovered, share 15% - 30%: 1.5% charged for successful declarations, only 300 yuan basic service fee for failures