I. AgencyExport tax refundWhat exactly is the tax refund for?

According to the latest <Export goodsThe tax refund must follow the following process:Agency export,Tax refunds primarily involveValue Added TaxandConsumption taxTwo major tax categories:

• Value-added tax refund accounts forExport tax refundOver 95% of the business volume, applicable to goods except those restricted for export by the state.
• The consumption tax refund is only applicable to specific taxable consumer goods such as refined oil and alcoholic beverages, and the refund rate is not adjusted in sync with the value-added tax.

II. Why Can VAT Be Fully Refunded?

Our country implementsThe principle of taxation at the place of consumptionExport goods are consumed overseas, so the value-added tax (VAT) paid at various stages before export is refunded. In 2025, the VAT refund rates are primarily divided into three tiers:

• 13% benchmark tax rate (for mechanical and electrical equipment, electronic products, etc.)
• 9% intermediate tax rate (textiles, chemical raw materials, etc.)
• 6% special tax rate (for certain agricultural products and primary mineral products)

Special attention is required: the tax refund rate is not equal to the tax collection rate. The actual implementation shall be based on the latest tax refund rate directory corresponding to the customs commodity code.

III. What special conditions must be met for a consumption tax refund?

The following conditions must be met simultaneously for consumption tax refund:Three core elements:

• The goods fall under the excise tax catalog (with 3 additional product categories added in 2025, including lithium battery electrolyte).
• Export enterprises hold the "Special Payment Voucher for Consumption Tax".
• Complete the export foreign exchange verification and cancellation procedures.

Typical case: A lubricant manufacturer exported products to Singapore through an agent but failed to declare a refundable tax amount of 1.2 million yuan due to not obtaining the special consumption tax invoice in time.

IV. Who Exactly is the Entity Eligible for Tax Refunds in Agency Export?

According to Announcement No. 38 of the State Taxation Administration in 2025, under the agency export model, there existsDual-subject structure:

• Formal Entity: An agency company with export qualifications.
• Substantive Entity: The entrusting enterprise that holds the actual ownership of the goods.

Special attention should be paid during actual operations:

• The customs declaration form must clearly indicate the term "export on behalf."
• A standardized "Agency Export Agreement" must be signed.
• The cash flow must align with the goods flow and the document flow.

5. What key materials are required for tax refund declaration?

New Version of Tax Refund Declaration Requirements for 2025"Five Unities in One":

• Customs Export Declaration Form (Electronic Port Printed Version)
• VAT Special Invoice (Original Deduction Copy)
• Export Sales Contract (requires translation and notarization in foreign language)
• Foreign Exchange Receipt (Bank Statement)
• Agency Export Agreement (requires filing with the Commerce Bureau)

6. How long does the tax refund process usually take?

According to the latest tax refund efficiency report for 2025, the standard tax refund cycle has been reduced to:

• Category A export enterprises: within 5 working days
• Category II export enterprises: within 10 working days
• Newly established/Class III enterprises: within 20 working days

However, the actual cycle is influenced by the following factors:

• Document Collection Completeness
• Tax system verification result
• Is there cross-customs zone declaration?

Specifically reminded:By 2025, the General Administration of Customs and the State Taxation Administration have achieved real-time data exchange. It is recommended that enterprises complete pre-declaration within 72 hours after the goods leave the country, which can shorten the tax refund cycle by 30%. For specific operational details, it is advisable to consult professional foreign trade service agencies.