1. What documents must be included in the basic filing materials?

According to the latest 2025 "Administrative Measures for Tax Refund (Exemption) on Export Goods," enterprises entrusting agents to handle tax refunds must provide the following basic documents:

• Original customs declaration form: Customs-cleared export customs declaration form required
• Special VAT Invoice:
  • Original invoice and tax deduction copy.
  • The information must exactly match that on the customs declaration.
• ?Foreign trade?Contract/Order: Original document with the signatures of both the buyer and the seller.
• ?Forex Settlement?Voucher:
  • Bank Receipt of Foreign Exchange (SWIFT message requirement added from 2025 onwards)
  • Cross-border RMB settlement requires the submission of RCPMIS system messages.

2. What additional materials are required for special trade methods?

For different trade methods, additional specialized supporting documents are required:

• ?E-commerce?: Electronic Data Filing Number for Platform Transactions
• Market procurement trade:1039 Supervised Premises Shipping Order
• Processing trade：Customs-verified processing trade manual
• Returned goods:?Import Customs Declaration?Single and Return Agreement

3. What are the new requirements for electronic filing in 2025?

Starting from January 1, 2025, the State Taxation Administration will fully implement the digitization of tax refund documentation:

• electronic signatures: All scanned copies must use certified electronic signatures.
• Data matching: The customs declaration number, invoice code, etc., must be automatically compared with the Golden Tax Phase III system.
• Data preservation: The retention period for electronic records has been extended to 10 years.

IV. What are the common mistakes in document preparation?

Based on thousands of tax refund cases we have handled, we found that companies often make the following mistakes:

• Time dislocation: The invoice issuance date is later than the customs declaration date.
• Value deviation: The difference between the invoice amount and the customs declaration amount exceeds 5%.
• Discrepancy between documents: The HS code of the goods is inconsistent before and after declaration.
• Seal missing：Missing the corporate invoice special seal or official seal.

5. How to Prevent Risks in Tax Refund Documentation?

It is recommended that enterprises establish a three-tier review mechanism:

• Business department preliminary review: Verify the consistency between the contract and the documents.
• Finance department review: Verify tax compliance
• Final review by the agency: Verify the accuracy of the declaration system data

Pay special attention to the newly added items in 2025.?Tax Refund?Filing pre-review systemIt is recommended to complete the preliminary document review 15 working days prior to the export of the goods.

6. What responsibilities should the agency bear?

Legitimate agency services should include the following core services:

• Document Integrity Review
• Tax Risk Warning
• Declaration Progress Tracking
• Exception handling

Special Reminder: According to the 2025 "Foreign Trade Agency Service Standards," agencies are jointly liable for the authenticity of the declared materials.