According to the Administrative Measures for Value - added Tax and Consumption Tax on Exported Goods and Services implemented in 2025, agency export tax rebate needs to meet three conditions simultaneously:Export DrawbackHow to confirm the capital flow?

Under the agency export mode, the capital flow of tax rebate follows the"FirstA complete export agency agreement should be attached with:Post-settlementAfter the export enterprise receives foreign exchange through the agency company, it needs to provide:

• Complete customs declaration form (fully electronic in 2025)
  • Special VAT invoice (input invoice)
  • Foreign exchange verification form (electronic version)
  • After the agency company receives the tax refund from the tax authority, it will complete the settlement within
• 3 - 7 working daysin accordance with the agreement.Typical case: In 2025, a certain electromechanical enterprise exported goods worth 5 million US dollars through an agency. It received the tax refund on the 5th working day after collecting all the documents, and the annual capital turnover efficiency increased by 40%.
• In 2025, the tax rebate cycle was shortened to an average of

What factors affect the tax rebate settlement cycle?

45 natural daysHowever, the specific duration depends on:Processing efficiency of the customs port (the Yangtze River Delta/Pearl River Delta is faster than inland ports)

• Audit progress of the tax system (intelligent comparison is realized after the launch of Golden Tax Phase IV)
• Capital advance ability of the agency company (Class A qualified enterprises can shorten it by 7 - 10 days)
• Completeness of documents (blockchain evidence storage requirements were added in 2025)
• Phased settlement + third - party supervision

How to prevent capital risks in tax rebate settlement?

the evidence chain preservation strategyPhased settlement + third - party supervisionThe advance payment shall not exceed 30% of the total contract amount

• The advance payment shall not exceed 30% of the contract amount.
• Pay 40% after customs declaration (the customs release data needs to be verified).
• Pay the remaining 30% after the tax refund arrives.
• Choose a jointly managed bank account or a third - party payment platform to supervise the funds.

How should the agency service fee be calculated?

The mainstream charging methods for agency fees in 2025:

• Charge according to the proportion of tax refund amount: 0.8% - 1.5% (including tax).
• Charge in a lump sum according to the export amount: 0.05 - 0.08 yuan per US dollar.
• Special attention:
  • The cost of advance funds needs to be calculated separately (annual interest rate 5 - 8%).
  • Cross - border payment handling fees (SWIFT/Cross - border RMB channel).
  • Handling fees for non - refundable tax amounts (such as abnormal input invoices).

What situations will lead to delays in tax rebate settlement?

Common problems caused by the key supervision points in 2025:

• The product names on the customs declaration form do not match those on the VAT invoice (an early warning will be issued if the error exceeds 3 characters).
• The difference between the foreign exchange receipt amount and the customs declaration amount exceeds 5%.
• The input invoices of suppliers are involved in the list of abnormal enterprises.
• Document review for enterprises that have not passed the AEO certification of the customs.

How to verify the settlement ability of the agency company?

It is recommended toFour - step verification method:

• Check the filing information of the State Administration of Foreign Exchange (log in to the ASONE system).
• Require the provision of tax refund settlement statements for the past two years (focus on large - value transactions).
• Confirm the bank credit line (high - quality agency enterprises usually have a credit line of over 5 million).
• Verify the high - level certification qualification of the customs (preferably choose AEO - certified enterprises).

Special reminder: In 2025, the State Taxation Administration will implement the"Tax Refund Settlement Whitelist"system. Enterprises can query the credit rating of agency companies in real - time through the electronic tax bureau. It is advisable to give priority to cooperating with service providers of AAA level, which can reduce the settlement risk by more than 30%.