I. AgencyExport tax refundHow to fundamentally understand the operation mechanism?

Export tax refund agency essentially involvestripartite rights and responsibilities: manufacturers, foreign trade agency companies, and overseas buyers. According to the latest 2025 Value-added Tax and Consumption Tax Management Measures for Export Goods and Services, the tax refund entity under the agency model must be an agency company with export qualifications. Practical considerations include:

• The agency company must sign aformal agency agreementwith the manufacturer, clearly defining goods ownership and foreign exchange receipt responsibilities
• The customs declaration form must reflect the "dual-header" format (agent company + manufacturer).
• Foreign exchange must be settled through the agency companys account, with some regions requiring 3-month foreign exchange retention

What hidden pitfalls exist in agency service fee negotiations?

Service fees are usually charged based ontax refund amount percentage, with 2025 market rates generally between 5%-15%. Special attention is needed during negotiations:

• Beware of the "Zero Service Fee" Trap: Some Agents Inflate Goods Value to Claim Higher Tax Rebate Shares
• Fee structure should clearly include:
  • Basic operation fees (document processing, system entry)
  • Capital occupation fees (tax refund advance payment period)
  • Risk assumption fees (exchange rate fluctuations, policy changes)
• Recommended adoptionTiered fee rates: Reduce rates when tax refund cycles exceed 90 days

How to verify the authenticity of an agency companys tax refund capability?

Proposal to passThree inspections and three reviewsConduct verification:

• Check tax credit rating: Require submission of the most recent annual tax credit Class A certificate
• Review historical operation records: Require presentation of genuine tax refund documents from the past 3 months (with sensitive information redacted)
• Verify customs data filing: Authenticate export agency data authenticity through the Single Window system
• Assess capital turnover capability: Require submission of bank credit line certification

How to allocate responsibilities when export tax refund cycles are extended?

According to Announcement No. 12 of 2025 from the State Taxation Administration, the normal tax refund review cycle is15 working days. It is recommended to specify in the agreement:

• Late fees caused by agency operational errors shall be borne by the agency
• Delays caused by policy changes should establishRisk-sharing mechanism
• A deposit refund clause triggered when tax refunds exceed 60 days

How do tax refund negotiations differ under special trade modes?

Special attention is required for new trade methods such as cross-border e-commerce and market procurement:

• Cross-border e-commerce B2B exports require the agency company to possessOverseas warehouse data integration capability
• Market procurement trade (Model 1039) requires confirmation of the agencys filing status in pilot markets
• For bonded zone same-day round-trip business, clarifyThe time difference between inbound and outbound customs declarationsImpact on tax refunds

During negotiations, require the agency company to provideSpecialized service plan, including detailed operation flowcharts and corresponding policy basis. Recommend adding to the contractPolicy change trigger clause, which automatically restarts fee negotiations when tax refund rate adjustments exceed 1 percentage point.