I.Export DrawbackWhat is the basic process?

The 2025 export tax refund process can be divided into four core stages:

• Pre - preparation Stage
  • Sign formalExport RepresentationAgreement
  • Confirm commodity HS code and refund rate
  • Complete foreign exchangeA complete export agency agreement should be attached with:Verification procedures
• Document collection stage
  • Obtain electronic customs declaration data
  • Prepare VAT special invoices
  • Organize export cargo transport documents
• : Submit electronic data through the Single Window of international trade or the Golden Tax Phase III system
  • Submit declaration via electronic tax bureau
  • Agent company conducts data pre-review
  • Complete cross-department information verification
• Tax refund receipt stage
  • Approved by tax authorities
  • Treasury department processes refund
  • Actual receipt in corporate account

What core materials are required for export tax refund processing?

According to the latest 2025 requirements from the State Taxation Administration, the following documents must be prepared:

• Basic Trade Documents
  • Customs declaration form with customs verification stamp
  • Complete set of export foreign exchange verification forms
  • Proforma invoice and commercial invoice
• Tax certification documents
  • Agency export agreement (the tax rebate liability clause needs to be clearly defined)
  • Special payment certificate for export goods consumption tax
  • Cross-border taxable services tax exemption filing form
• Enterprise Qualification Documents
  • Yesforeign tradeE-commerce operator filing form
  • Customsimport and exportGoods consignor certificate
  • Foreign exchange administration directory registration certificate

How long does the export tax refund process take?

In 2025, refund cycles vary by region and business type:

• Regular tax refund: 45-60 working days from declaration date
• Fast-track review: Can be shortened to within 30 days for Class A credit enterprises
• Special circumstances
  • First-time applicants require additional 15-day verification period
  • Cross-customs zone operations extend by 7-10 working days
  • Bulk commodity transactions require special audits

What circumstances may lead to tax refund failure?

exports?

• Documentation Issues
  • Discrepancies between customs declaration and invoice information
  • Foreign exchange verification amount discrepancies
  • Expired input invoice certification
• Process errors
  • Missing the 180-day declaration deadline
  • Failure to complete export foreign exchange declaration
  • Cross-year business operations not filed for record
• Policy Risk
  • Goods subject to anti-dumping tariff items
  • Export destination country subject to trade restrictions
  • Operation during the VAT refund rate adjustment transition period

What value-added services can professional agency companies provide?

We recommend enterprises choose agencies with the following service capabilities:

• End-to-end process control
  • Triple-check mechanism for document compliance
  • Real-time tracking of tax refund progress
  • Early warning system for abnormal situations
• Policy Support
  • Training on latest regulation interpretations
  • Application for tax treaty benefits
  • Customs AEO certification guidance
• Risk Control
  • Advance payment service for tax refunds
  • Tax audit response solutions
  • Cross-border payment compliance management