AgentlyExport tax refundWho exactly will handle it?

According to the "Administrative Measures for Value-Added Tax and Consumption Tax on Export Goods and Labor Services",Agency export,Tax refunds must be processed by enterprises with import and export operation rights..In actual operation, there are two modes:

• Production enterprise principal-agent:
  • The agency company is responsible for customs declaration and export.
  • The production enterprise declares tax refund on its own.
• Trade enterprise agency:
  • The agency company handles all matters with full authority.Export tax refund
  • The tax refund amount is transferred to the principal through the agent account.

What are the new changes in the 2025 tax refund process?

The new regulations implemented by the State Taxation Administration in January 2025 require:

• Paperless declaration fully promotedTo all export enterprises,
• The electronicization rate of special VAT invoices must reach 100%.
• The State Administration of Foreign Exchange data is connected in real time to the tax refund system.

Real-life case: A textile company in Suzhou completed its first electronic tax refund through an export agent in March 2025, taking only 7 working days (compared to the traditional process which requires 15-20 days).

How long will it take for the tax refund funds to reach the company's account?

The export tax rebate agency cycle consists of three key stages:

• Document preparation period (3-5 working days)
• Tax review period (to be shortened to 10 working days by 2025)
• Bank transfer period (T+1 settlement)

Special Attention:If the agency uses a centralized tax refund account, the actual arrival time may be extended by 3-5 working days.

What are the common reasons for tax refund failures?

Key audit priorities for export tax rebate agency services in 2025 include:

• The inconsistency among "goods flow, capital flow, and document flow."
• The discrepancy between the product name on the VAT invoice and the customs declaration exceeds 5%.
• The foreign exchange verification time exceeds 90 days after export.

Recent typical case: A Shenzhen-based electronics company had its tax refund of 138,000 yuan temporarily withheld due to a discrepancy of over 500 USD between the declared customs value and the actual received payment.

How to prevent the risks of proxy tax refunds?

The following risk control measures are recommended:

• Select an agency company with Class A customs certification.
• It is explicitly stated in the agency agreement that:
  • Time limit for tax refund fund transfer
  • Division of Liability for Tax Violations
• Please verify the tax refund progress report provided by the agent on a monthly basis.

Which is more cost-effective: self-tax refund or agent tax refund?

Through a comparative cost analysis (taking an annual export volume of $5 million as an example):

• Self-operated export tax rebate:
  • Labor cost: approximately 150,000 yuan/year
  • Cost of Capital: Interest loss due to extended payment terms
• Agent Export Tax Refund:
  • Agency service fee: 0.8%-1.2% of the export value.
  • The tax refund cycle can be shortened to within 20 days.

Special Note: In 2025, pilot areas will offer more favorable tax refund agency solutions through "Foreign Trade Comprehensive Service Enterprises."