I.Export tax rebate agentWhat specific processes does the service actually include?

professionallyExport tax refundProxy services typically include the following 7 key steps:

• Preliminary Qualification Review
  • Verify the enterprise's export operation rights qualification
  • Verify customs credit rating (AEO certification, etc.)
• Documentation review
  • Check that the customs declaration form, VAT invoice, and foreign exchange receipt document are consistent—the "three documents match."
  • New Electronic Invoice Verification Requirements for 2025
• Tax refund plan formulation
  • Determine the tax rebate rate based on the product's HS code.
  • Optimize the declaration timing in conjunction with cross-border payment methods.
• System declaration operation
  • Declare through the China Electronic Port Single Window
  • Handling special circumstances for cross-customs zone declarations
• Tax Payment Verification and Confirmation
  • Handle exchange rate conversion differences (based on the export date of the customs declaration)
  • Calculate the Allocation of Refundable Tax Credits and Carryover Tax Credits

II. What is the fundamental difference between independent enterprise declaration and entrusted agency?

According to 2023 statistics from the General Administration of Customs, the average tax refund processing time for companies using professional agents was 18 days shorter than for those filing independently. The key differences lie in:

• Statutory time limit for filing: Professional agencies are well-versed in the key points of customs audits across various regions and can proactively avoid documentation flaws.
• Depth of Policy Understanding: Practical Key Points for the New Cross-Border E-Commerce B2B Export Regulations in 2025
• Risk prevention and control capability: Establish an export goods filing and tracking system to address potential tax audits.
• Efficiency of funding: Through the pre-screening service, the tax payment processing cycle is shortened by approximately 30%.

III. How to Evaluate the Professional Competence of an Export Tax Rebate Agency?

When selecting a service provider, it is essential to focus on the following five key dimensions:

• Qualification Compliance
  • Do you hold the "Certificate of Agency Export Goods"?
  • Filing Level in China's Electronic Port
• Service Transparency
  • Provide real-time declaration progress inquiry system
  • Clarify the service fee calculation method (more favorable charges after successful tax refund)
• Professional team configuration
  • At least 3 or more certified tax professionals must be provided.
  • Have experience in handling special trade methods (such as entrep?t trade).
• Risk early warning mechanism
  • Establish an export tax rebate risk indicator monitoring system.
  • Provide annual tax health check services

IV. What are the major changes to the export tax rebate policy in 2025?

According to the announcement issued by the Ministry of Finance in January 2025, enterprises should pay special attention to:

• Electronic Document Requirements Upgrade: Fully implement the blockchain electronic invoice authentication system
• Tax refund review cycle compression: Class I enterprises achieve "tax refund upon declaration"
• Enhanced supervision of key commodities: Added a technical parameter verification process for goods such as lithium batteries and photovoltaic modules.
• Credit Linkage Mechanism: Customs credit rating is directly linked to the efficiency of tax refund review.

5. How to Prevent Potential Risks in the Export Tax Rebate Process?

It is recommended that enterprises establish a triple - risk prevention and control mechanism:

• Document management standards
  • Export customs clearanceWithin 90 days after, it is mandatory to collect the special value-added tax invoices.
  • The time limit for foreign exchange verification must not exceed 210 days.
• System Cross-Validation
  • Periodically compare the ERP system withCustoms declarationData
  • Utilizing the Tax Bureau's "Tax Refund Early Warning Analysis System"
• Professional Audit Support
  • Annual tax audits should include a special focus on export tax rebates.
  • Please retain complete documentation of the business chain (production processes, logistics tracking, etc.)