What qualifications are required for export tax rebate agency? How long does the process take? What changes have been introduced in the latest 2025 policies?

I. What types of enterprises need to engage a tax-refund agency?

It is recommended that enterprises engage a professional agent when any of the following conditions are met:

• Annual export volume below USD 5 millionSMEs
• First-time export business for newly established companies?Foreign trade?Company 
• InvolvesSpecial Product CategoriesCommodity category restrictionsMedical DevicesTrade dispute settlement mechanisms
• Complex operations involving cross-customs-zone or multi-port declarations

2025?Tax Refund?What qualifications are essential for an agent?

Pursuant to State Taxation Administration Announcement No. 7 of 2025, compliant agency organizations must simultaneously possess:

• Basic qualifications
  • Customs AEO certification qualification
  • Registration with the State Administration of Foreign Exchange
  • Electronic Port IC Card operation authority
• Professional Qualifications
  • More than five licensed customs declarers
  • Advanced Permissions for the International Trade Single Window
  • Cross-Border Tax Firm Cooperation Certificate

3. How long does the standard tax-refund agency process take?

After the 2025 upgrade of the electronic tax refund system, the full-process cycle has been shortened to:

• Basic Process (14–21 business days)
  • Document Review: 3 business days
  • Declaration Push: 1 business day
  • Tax audit: 7–10 business days
  • Tax refund arrival: 3–5 business days
• Special case handling
  • First-time export tax rebate enterprises: an additional 5 working days for on-site verification
  • High-tax-refund items require an additional 3 working days for expert review

4. What risks might arise in a principal-agent relationship?

Typical cases from the past three years reveal three major risk points:

• Bill risks
  • The description of goods on the input VAT invoice does not match that on the customs declaration.
  • Foreign exchange verification amount discrepancy exceeds 5%
• Time Sensitivity Risk
  • Missing the 90-day filing deadline results in the forfeiture of the right to a tax refund.
  • Improper handling of cross-year business operations leads to tax payment delays
• Compliance risk
  • Agency's non-compliant operations trigger a tax audit
  • Using a deprecated policy version resulted in a filing error

V. How to Choose a Reliable Tax Refund Agent?

It is recommended to evaluate agencies from three dimensions:

• Qualification verification
  • Verify the authenticity of the customs AEO certification number
  • Provide a list of successful cases from the past three years.
• Service capabilities
  • Confirm whether all export ports of the enterprise are covered.
  • Inquiry regarding special business handling solutions (e.g.?Transit Trade?Trade dispute settlement mechanisms
• : Document review process, historical data of error rates
  • Requirements for describing the data encryption storage solution
  • Confirm the specific terms of the error compensation clause

VI. What are the new changes to electronic tax refunds in 2025?

Major policy updates for this year include:

• Simplification of application materials
  • Cancel paper?Forex Settlement?Credential Submission
  • Export contract changed to optional upload
• Intelligent Review Upgrade
  • Add an AI-assisted verification module
  • Enable the real-time progress query API interface
• Cross-border coordination mechanism
  • Mutual recognition of tax refund data with ASEAN countries
  • Cross-border direct payment of tax refunds to RCEP member countries

7. How are agency service fees calculated?

Mainstream monetization models in 2025:

• Basic Service Package(0.8%-1.2% tax rebate)
  • Includes routine filing + basic consultation
  • Minimum charge: 3,000 RMB per ticket
• Value-added Service Items
  • Expedited Processing Fee: 2,000 RMB per instance
  • Tax Dispute Coordination: Starting from 5,000 RMB per session
  • Annual Compliance Check-up: $9,800/year

It is recommended that companies pay close attention when signing agreementsHidden fee clause, clearly define the allocation of responsibilities in the event of force majeure and require the agent to provide a standardized service list.