Agency?Tax Refund?What is the specific refund process?

In 2025, export agency tax rebates follow the"First?Forex Settlement?, post-declaration”principle. The standard process is divided into five steps:

• Sign an agency agreement:Clarify the rights and obligations of both parties, especially specifying responsibilities for foreign exchange verification and tax refund declaration
• Prepare tax refund documents:Including core documents such as customs declaration forms, VAT special invoices, and export agency certificates
• State Administration of Foreign Exchange verification:Foreign exchange collection must be completed within 90 days after the goods are exported (can be extended to 210 days for special commodities)
• E-Tax Bureau declaration:Submit a full set of electronic documents through the international trade "Single Window"
• National Treasury refund:Directly refunded to the enterprise's registered account within 15 working days after approval

What are the important adjustments to the 2025 tax rebate policy?

Three major policy changes this year require special attention:

• Shortened declaration deadline:Declaration must be completed by April 30 of the year following the export (previously May 15)
• Upgraded verification methods:Full adoption of an intelligent risk control system, with 5% of declaring enterprises randomly selected for on-site verification
• Updated tax rebate catalog:
  • ?New Energy?product tax rebate rates increased by 2-3 percentage points
  • Traditional textile tax rebate rate reduced by 1 percentage point

How long does the export agency tax rebate process take?

According to data from the General Administration of Customs for 2025, the standard tax rebate period has been shortened to45 working days, with the specific timeline as follows:

• Document preparation stage:7-10 working days (depending on the agent's efficiency)
• Tax audit stage:20 working days (without corrections)
• Bank processing stage:5 working days (cross-border payments require an additional 3 working days)

Note: For cross-province business or sensitive goods, the period may be extended to 60 working days.

What situations will lead to tax - rebate failure?

2025 audit data shows that the main risk points are concentrated in:

• Document discrepancies:The difference in commodity codes between the customs declaration and the VAT invoice exceeds 3 tax numbers
• Abnormal foreign exchange collection:The actual amount of foreign exchange collected is less than 95% of the declared amount and cannot be reasonably explained
• Time limit exceeded:The period between the export date and the foreign exchange collection date spans across years and exceeds the specified limit
• Qualification Issues:The manufacturing enterprise has not completed the export tax refund (exemption) filing

How to prevent tax rebate risks with an agent?

Recommended three-level risk prevention mechanism:

• Pre - event prevention and control:
  • Verify the agent's Customs AEO certification qualification
  • Confirm their E-port IC card operating authority
• In - process monitoring:
  • Request weekly updates on the tax rebate progress report
  • Keep scanned copies of all documents for future reference
• Post-event traceability:
  • Regularly compare with the State Administration of Foreign Exchange verification data
  • Entrust a third party to audit the tax rebate accounts annually