I.Export tax refundMust declaration forms be completed by agencies?

According to State Taxation Administration Announcement No. 15 of 2025, foreign trade enterprises may declare tax refunds independently or entrust agencies to handle them. However,Professional agencieshave obvious advantages in the following scenarios:

• Enterprises declaring tax refunds for the first time
• Involving special trade methods (such as cross-border e-commerce B2B exports)
• Complex transactions with single tax refund amounts exceeding 500,000 yuan
• Involving multiple customs zones and portscustoms clearancesituations

II. How do agencies ensure the accuracy of declaration forms?

Professional agencies typically adoptThree-level review mechanism:

• Primary review: Verify basic information
  • Consistency between HS Code and product description
  • Matching degree between customs declaration and VAT invoice
• Secondary review: Verification of tax calculation logic
  • Applicable version of tax refund rate (Latest 2025 edition)
  • Compliance of exchange rate conversion
• Final review: System intelligent verification
  • Data comparison with Golden Tax Phase III system
  • Cross-validation with historical declaration data

III. What are the new requirements for 2025 tax refund declaration materials?

According to latest policy adjustments, special attention required:

• Electronic document filingBecome mandatory (previously optional)
• Cross-border e-commerce enterprises must providePlatform transaction records
• RMB cross-border settlement business requires attachment ofForeign exchange verification certificate
• Customs declaration agency services must submitClients tax payment certificate

IV. What potential risks should be noted when selecting agencies?

Proposal to passFour-step screening methodAvoid risks:

• Qualification verification
  • Check the AgencyExport tax refundQualification Certificate,
  • Verify customs AEO certification status
• Case investigation
  • Require provision of service cases from past 2 years (especially for similar goods)
  • Verify whether handled tax inspection cases
• System Verification
  • Confirm use of State Taxation Administration registered declaration system
  • Understand data encryption storage solution
• Liability agreement
  • Clarify responsibility division for declaration errors
  • Include supplementary declaration service terms

V. How to determine the optimal declaration timing after the extension of declaration deadlines?

Starting from 2025, export tax refund declaration period extended to after goods export for18 months, but recommended:

• Regular businesses should declare within 6 months after export (to avoid exchange rate fluctuation losses)
• Bulk commodity transactions recommended for batch declaration (single batch tax refund amount controlled within 3 million yuan)
• Exchange rate sensitive businesses may choose concentrated declaration after hedging

Case study: A machinery export enterprise in 2019 suffered 6-month tax refund delay due to concentrated declaration, losing approximately 870,000 yuan in exchange gains. Adopting batch declaration strategy could reduce exchange losses by over 60%.

VI. How should agency service fees be reasonably calculated?

Reference for industry charging standards in 2025:

• Basic service fee: 0.8%-1.2% of tax refund amount (minimum 5,000 yuan per case)
• Additional service items:
  • Document supplementation: 200-500 yuan/document
  • Abnormal declaration handling: Starting from 3,000 yuan/case
  • Tax inspection accompaniment: 800 yuan/hour
• Contingency fee model: Charged proportionally after tax refund is received (typically 30% higher than base rate)

Specifically reminded:Beware of "guaranteed pass" promises. Compliant agencies will not claim a 100% success rate but should provide compensation for application failures caused by their negligence.

VII. How to respond to tax authorities requests for supplementary materials?

Professional agencies typically establish72-hour emergency response mechanism:

• Pre-review system to identify 80% of supplementary material risks in advance
• Develop response plans for common supplementary material scenarios (21 standard situations)
• Assign dedicated customs accountants to handle special supplementary material requirements

A textile export enterprise encountered an "actual use verification of exported goods" in 2024. Thanks to the complete production line video materials prepared in advance by the agency, the audit cycle was shortened from the usual 45 days to 12 days.