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:import and exportWhat is the essential difference from self-operated import/export?

從法律主體角度看，代理模式下foreign trade公司作為申報(bào)主體承擔(dān)海關(guān)責(zé)任，而自營(yíng)企業(yè)需要自行辦理全套進(jìn)出口資質(zhì)。根據(jù)2025年海關(guān)總署公布的運(yùn)營(yíng)數(shù)據(jù)，采用代理服務(wù)的中小企業(yè)同比增長(zhǎng)23%，主要受益于以下特點(diǎn)：

• Qualification threshold:代理公司需具備進(jìn)出口權(quán)+海關(guān)AEO認(rèn)證
• 報(bào)關(guān)方式：“雙抬頭報(bào)關(guān)”模式（經(jīng)營(yíng)單位+收貨單位）
• Fund flow:代理方代收外匯并辦理退稅

二、如何識(shí)別正規(guī)代理公司的資質(zhì)？

建議通過(guò)”三查三問(wèn)”法驗(yàn)證服務(wù)商資質(zhì)：

• 查備案：
  • Online verification, with special attention to the administrative penalty records of the agency company in the past two years.
  • 國(guó)家外匯管理局備案名錄
• 問(wèn)案例：要求提供近3年同品類Export Clearanceorders (desensitized version)
• 驗(yàn)?zāi)芰Γ?/strong>確認(rèn)是否具備特定商品監(jiān)管條件處理經(jīng)驗(yàn)（如Medical Equipment需藥監(jiān)備案）