I.Export agentWhat tax refund responsibilities do enterprises actually bear?

ProfessionalExport agentEnterprises need to fulfill three core responsibilities:Document management, declaration tracking, and risk warning. Specifically include:

• Verify the matching of customs declarations, VAT invoices, and foreign exchange receipts
• Establish a complete document filing system (must be kept for 5 years)
• Monitor the declaration status in the tax system and promptly handle exception codes
• Provide coordination services for cross-customs declarations (such as Yangtze River Delta integrated customs clearance)

II. Will the 2025 tax refund cycle be affected by foreign exchange settlement?

According to current policies, foreign exchange verification remains a prerequisite for tax refunds. However, in 2025, the State Administration of Foreign Exchange will implementdifferentiated supervisionAfter:

• Category A enterprises can enjoy the convenience of "tax refund before verification".
• Category B enterprises must complete foreign exchange receipts within 180 days
• Category C enterprises must provide bank receipts for each transaction

It is recommended that enterprises clearly define foreign exchange responsibility allocation in agency agreements, especially for new business models like cross-border e-commerce payment methods.

III. How to evaluate an agency companys tax refund service capabilities?

Recommended assessment from five dimensions:

• System connectivity capacity: Whether it has a direct data interface with the Single Window and Golden Tax Phase IV
• Professional team configuration: Requires specialists in customs declaration, taxation, and foreign exchange processing
• Case database: Whether a dynamic database of HS code tax rebate rates has been established
• Risk handling experience: Has handled special scenarios such as customs AEO certification and tax bureau inquiries
• Service response time: Commits to document review within 3 working days

What are the potential risks of entrusting tax refund agents?

Pay special attention to three major risk points:

• Document compliance risks
  • In 2025, the General Administration of Customs will strengthen the verification of "commodity classification consistency."
  • Agents must ensure complete correspondence between customs declaration and VAT invoice product names and specifications
• Timely risk
  • Missing the declaration deadline (the April declaration period of the year following goods export) will result in loss of tax refund eligibility
• Joint liability risks
  • If an agents major error leads to tax fraud determination, the entrusting party bears primary responsibility

What changes will occur in the cross-border e-commerce tax refund policy in 2025?

For cross-border e-commerce B2B exports (9710/9810 models):

• Allows the use oflogistics documents as substitutes for traditional customs declarations
• Pilot the "checklist-based clearance and summary declaration" model (for goods with a single batch value below USD 5,000).
• Require agency companies to possess cross-border e-commerce platform API integration capabilities

It is recommended to choose an agency company that has participated in the pilot program of the "Cross-border E-commerce Return Center Warehouse" under the General Administration of Customs.

How to choose between self-processing and entrusting agents for tax refunds?

Decision-making through cost-benefit analysis:

• Annual export volume below $2 millionEnterprises are advised to delegate to agencies
• Special commodities(Such as hazardous chemicals, medical devices) must be entrusted to professional agencies
• PossessERP system integration capabilityEnterprises may consider building their own teams

Attention should be paid to the connection between the VAT credit refund policy and the implementation of the 2025 VAT Law. It is recommended to entrust agencies with experience in serving production-type exporters.Export tax refundHow does the export agency companys tax refund process work? Are you clear about these 6 key questions?