Can the agency company really help me with tax refund?

Professional agency companies can indeed complete over 90% of the tax refund process for enterprises, but the final success of tax refund still depends on three core factors:Documentary compliance,Commodity tax refund rateandDeclaration timelinessThe upgraded Smart Tax Refund 2.0 system by the General Administration of Customs in 2025 has stricter reviews for the following materials:

• VAT special invoice (must be authenticated through the State Taxation Administration platform)
• Customs declaration electronic data (must be completely consistent with the customs system)
• A complete export agency agreement should be attached with:Proof (cross-border RMB settlement requires additional filing)

How to judge the professionalism of an agency company?

Recommend screening through the three checks and three verifications method:

• Check qualifications:
  • Customs AEO certification qualification (preferably select an advanced certified enterprise)
  • (Enterprises of category B and above are in normal status)
• Check cases:
  • Experience in handling similar commodities (especially tax refund cases added in 2024)Cross-border E-commerceAbility to handle special trade methods (such as market procurement trade 1039 mode)
  • Verify systems:
• Whether connected to the new version of the electronic port system
  • Whether real-time synchronization with the tax bureaus invoice authentication data is possible
  • What are the potential risks of agency tax refund?

New risks requiring special attention in 2025 include:

Exchange rate fluctuation risk (agency companys foreign exchange position management capability)

• Document digitization risk (upgraded compliance requirements for electronic seals)
• Document Digitization Risks (Upgraded Compliance Requirements for Electronic Seals)
• Supply chain traceability risks (new requirements for raw material sourcing)

It is recommended to clearly specify in the agency agreement:Division of responsibilities for document review,Timeliness of tax refund receiptandA case of a tax rebate dispute caused by an oral agreement of a certain electromechanical enterprise in 2024 shows that when there is a lack of a written agreement, the tax authorities may identify the actual owner of the goods as the declaration entity..

How should agency fees be reasonably calculated?

Two major changes in mainstream fee structures for 2025:

• Basic service fee: 0.8%-1.2% of declared customs value (0.2% decrease from 2023)
• Value - added service fee:
  • Exchange rate locking service (minimum 500 RMB per transaction)
  • Pre-refund financing (annualized rate not exceeding LPR+150BP)

Be wary of quotations containing the following hidden charges:Expedited declaration fee,Annual system usage fee,Document amendment handling fee.

Will there be changes to the tax refund cycle in 2025?

According to the latest notice from the State Taxation Administration, tiered timeline management will be implemented starting 2025:

• Category A enterprises: Within 15 working days after declaration
• Category B enterprises: Within 30 working days after declaration
• Newly registered enterprises: Extended to 45 working days for initial declaration

Actual receipt time also depends on:Bank clearing cycle(Recommended to choose commercial banks directly connected to the treasury),Holiday adjustments(Note the newly added Digital Economy Day holiday in 2025).

Which materials must be prepared independently?

Core materials that enterprises must provide themselves include:

• Power of attorney personally signed by legal representative (new anti-counterfeiting QR code in 2025 version)
• Original VAT input invoices (must be simultaneously uploaded to blockchain evidence storage system)
• Foreign exchange payment receipts (SWIFT messages required for foreign currency accounts)

Is cross-regional agency feasible?

New characteristics of cross-regional agency in 2025:

• Advantages:
  • Eligible for special policies in free trade zones (e.g., Hainan Free Trade Port agencies can handle offshore tax refunds)
  • Integrate port resources across multiple regions (particularly suitable forChina-Europe Railway Expressmultimodal transport)
• Risks:
  • Differences in local regulations (such as regulatory detail variations between the Yangtze River Delta and Pearl River Delta regions)
  • Logistics document handover risks (recommended to use digital logistics platforms recognized by customs)

What qualifications must the enterprise itself possess?

Even when using an agent, enterprises must still meet:

• Customsimport and exportConsignee/consignor registration (new version certificate valid until 2026)
• Electronic Port IC Card (upgraded to biometric smart card)
• SAFE registration (cross-border e-commerce enterprises require additional filing)
• VAT general taxpayer qualification (small-scale taxpayers cannot applyExport DrawbackTrade dispute settlement mechanisms