I. Who is the tax rebate entity under the agency export model?

According to the Administrative Measures for Value-Added Tax and Consumption Tax on Exported Goods and Services of the State Taxation Administration:In an agency export business, the tax rebate entity must be an agency company with export qualifications. The manufacturing enterprise needs to sign an Agency Export Agreement with the agent, and transfer the tax rebate rights and interests through a double-name customs declaration form (displaying the names of both the manufacturing enterprise and the agency company).II. What core indicators should be noted when choosing an agency company?

: Give priority to high - level certified enterprises, which can enjoy customs clearance facilitation

• Customs AEO certification qualificationForeign exchange management level
• Foreign Exchange Management LevelRequirement: Class B or above for two consecutive years
• Professional service capabilities:
  • The error rate of customs declaration documents is less than 0.5%
  • The average tax refund cycle does not exceed 45 working days
• Risk prevention systemIt is required to provide a complete trade authenticity verification process

III. Agency in 2025Export DrawbackWhat is the latest process?

The current tax refund process has achieved full - process electronicization:

1. Sign a tripartite agreement (factory + agent + overseas buyer)
2. The agency company declares the electronic customs declaration form
3. Upload the image of the special VAT invoice simultaneously
4. The tax system automatically matches the customs declarationA complete export agency agreement should be attached with:Data
5. After the intelligent review is passed, the tax amount is directly transferred to the factory account

Special attention:Since November 2024, the new HS code (2025 version) shall be used for querying the export tax refund rate. Declaration with the old - version code will result in return of the order.

IV. What are the common tax refund misunderstandings in agency exports?

• Misunderstanding 1: The agency company can operate goods with a high tax refund rate,
  Fact:In 2025, the tax refund rate for electromechanical products generally decreased by 2 - 3%, and the tax refund rate for textiles remained unchanged at 13%
• Misunderstanding 2: Export with purchased declarations can also get tax refund through an agent,
  Risk warnings:This operation is suspected of falsely issuing VAT invoices. In 2025, the customs has strengthened the inspection efforts
• Misunderstanding 3: Tax refund can be applied for immediately when the foreign exchange arrives,
  New regulations require:It is necessary toFX Settlement Agencycomplete the declaration of涉外 income, and the data is synchronized to the tax system before the operation can be carried out

V. How to prevent the risks of agency export tax refund?

• Four - flow integration verification:
  • Goods flow (logistics tracking documents)
  • Capital flow (foreign exchange receipt and payment vouchers)
  • Bill flow (special VAT invoice)
  • Information flow (consistency between the customs declaration form and the contract)
• Regular compliance review:
  • Check the detailed ledger of export tax rebates monthly
  • Conduct document filing inspections quarterly

VI. How do special trade methods affect tax rebates?

According to Announcement No. 38 of the General Administration of Customs in 2025:

• Cross-border E-commerceB2B exports:Declaration in the 9710 mode is allowed, but platform transaction data must be provided for tax rebates
• Market procurement trade:Under the 1039 mode, only the policy of exemption from tax without refund can be enjoyed
• Bonded repair business:The repair work order must be declared separately as the basis for tax rebates

VII. What materials are needed for agency export tax rebates?

• Agency export agreement (original)
  • Original agency agreement with official seal
  • Corresponding table of proforma invoice and commercial invoice
• Core vouchers:
  • Tax rebate copy of the customs declaration form (electronic version + paper backup)
  • Deduction copy of the special VAT invoice
  • Bank foreign exchange receipt slip (the corresponding customs declaration number must be marked)

VIII. How to handle abnormal tax rebate situations?

Solutions to common problems in 2025:

• Doubt code 1029 (document information does not match)
  Solution: Submit the Situation Explanation and supporting materials within 20 working days
• Exchange rate conversion difference exceeds 5%
  Countermeasure: Provide a third - party Exchange Rate Fluctuation Analysis Report,
• Cross - year declaration tracing
  Deadline: Before April 30 of the year following the export date