Can export agents get tax rebates? 2025 latest policy authoritative interpretation

Can export agency business actually enjoy tax rebate policies?

According to the latest 2025 "Administrative Measures for Value-Added Tax and Consumption Tax on Exported Goods and Services," the export agency modelallows for tax rebate applications, but three core conditions must be met:

• The actual ownership of the goods belongs to the entrusting enterprise
• The agency agreement clearly stipulates the ownership of tax refund rights
• A full set of documents (customs declaration, VAT invoice, foreign exchange certificate) matches completely

What are the important changes in the tax refund policy in 2025?

Compared to 2024, the 2025 tax rebate policy is optimized in the following aspects:

• Full implementation of paperless declaration: The time for data connection between the e-port and the tax system is shortened to 72 hours
• Tiered management of the tax rebate review period:
  • Category I enterprises: Completion within 5 working days.
  • Category II enterprises: Completion within 10 working days.
• Newly added?E-commerce??Agency Export?Special terms

Agency?Tax Refund?What key materials need to be prepared?

• Original notarized "Export Agency Agreement"
• Stage 1: Contract agreement
• Agency export agreement (the tax rebate liability clause needs to be clearly defined)
• Foreign Exchange?Forex Settlement?slip (must show the entrusting party as the beneficiary)
• 2025 version of the "Application Form for Tax Rebate for Export Agency Goods"

What are the fundamental differences between self-operated export and export agency tax rebates?

Through comparative analysis, it was found that:

• Different refund entities:
  • Self-operated export: The manufacturing enterprise or?Foreign trade?company declares on its own
  • Export agency: The entrusting party must apply for the tax rebate
• Risk - bearing methods:
  • Self-operated export enterprises bear all tax rebate risks
  • In export agency, risk can be shared through an agreement

What are the common misconceptions about export agency tax rebates?

Based on the 327 agency tax rebate cases we have handled, special attention should be paid to:

• Myth 1: The agency company can directly receive the tax rebate funds (in reality, they must be returned to the entrusting party)
• Myth 2: A proforma invoice can replace a VAT special invoice (a VAT invoice with a 13% tax rate must be provided)
• Myth 3: The foreign exchange collection account does not need to show the entrusting party's information (the State Administration of Foreign Exchange strictly investigates the flow of funds)

How to Choose a Compliant Export Agent Service Provider?

It is recommended to evaluate from three dimensions:

• Qualification review: Compliance foundation
• System integration capability: Whether it has an ERP system directly connected to the e-port
• Risk prevention and control mechanisms: Review historical tax rebate dispute handling cases

What are the practical suggestions for tax rebate declarations in 2025?

• It is recommended to prepare the documentary materials 30 days in advance
• Pay attention to adjustments in HS codes and tax rebate rates (the tax rebate rate for electromechanical products will be increased to 16% in 2025)
• It is recommended to entrust a professional institution fortax rebate pre-review