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 DrawbackWhat pre - conditions need to be met?

According to the latest export tax rebate management measures in 2025, the agent export mode needs to meet the following conditions simultaneously:

• Compliance of qualifications
  • The agent must hold theforeign tradeRegistration Form for Foreign Trade Operators
  • The principal needs to have the qualification of a general VAT taxpayer
• Completeness of bills
  • The customs declaration form must show the agent export mark
  • The certificate of agent export of goods must be obtained
• Proof of capital flow
  • A complete export agency agreement should be attached with:The vouchers must be consistent with the subject of the agency agreement
  • The commission payment shall not exceed 5% of the export amount

II. What key clauses should be paid attention to in the negotiation of the agency agreement?

It is recommended to clarify the following 7 core elements in the agreement:

• The ownership of tax rebate funds and the payment time nodes
• The document transfer process and time - limit requirements
• The dispute handling mechanism (especially in case of delay in tax rebate funds)
• The liability for compensation for tax rebate failure caused by documentary problems
• The division of foreign exchange verification responsibilities
• The calculation method of annual service fees
• The follow - up handling clauses after the termination of cooperation

III. How to prevent the capital risks in agent tax rebate?

Industry data in 2025 shows that disputes over agency tax rebates mainly focus on the following three types of risks:

• Risk of invoice authenticity
  • Require the agent to provide a screenshot of verifying the authenticity of the customs declaration form
  • Establish a two - person review mechanism to check VAT invoices
• Risk of timeliness
  • Agree on the calculation standard for liquidated damages for overdue tax rebates
  • Require regular provision of tax rebate progress reports
• Risk of policy changes
  • Add a policy back - up clause in the agreement
  • It is recommended to purchase additional clauses of export credit insurance

IV. How to choose between self - managed export tax rebates and the agency model?

It is recommended that enterprises make decisions based on the following dimensions:

• Annual export volume threshold: For amounts below $5 million, the agency model is recommended
• Product complexity: For goods involving export licenses, self - management is recommended
• Capital turnover needs: The agency model can shorten the tax rebate cycle by about 30 days
• Compliance cost: The agency model can save more than 40% of the labor cost for documents

V. What is the bargaining space for negotiating agency service fees?

According to the market conditions of the agency service in 2025:

• The basic service fee is usually 0.8% - 1.2% of the tax rebate amount
• The key points for negotiation include:
  • Tiered charging (reduce the rate when the export volume reaches the threshold)
  • Obtain a rate discount by paying the deposit in advance
  • Package with other foreign trade services for preferential offers

VI. What common operations will lead to tax rebate failures?

Special attention should be paid to the following high - risk situations:

• The difference in the product names on the customs declaration form and the VAT invoice exceeds three characters
• Maritime TransportationThe consignee on the bill of lading is inconsistent with the principal in the agency agreement
• The time span between the export date and the foreign exchange receipt time exceeds 12 months
• There is a problem of inconsistency of the three streams in the input invoice

VII. How to verify the professional reliability of the agent?

It is recommended to implement a five-step verification method:

• Check the AEO certification status of the customs
• Request to provide successful tax refund cases in the past three years
• Verify the classification level of the State Administration of Foreign Exchange
• Conduct an on - site inspection of the document management system
• Confirm whether a full - time tax advisor is equipped

(Note: The standards described in this article are based on the policies in effect in 2025. In actual operations, it is recommended to make detailed adjustments in combination with the specific requirements of local tax authorities. For the export tax refund of special commodities, professional tax agents should be consulted separately.)