What isExport RepresentationProof? Why can it be used for tax refund?

Export agency certificate (Entrusted Export Certificate) is provided by qualifiedimport and exportThe power of attorney issued by the proxy enterprise to the principal serves as a legal document, certifying the actual ownership of the goods. According to the current regulations of the State Taxation Administration in 2025, production enterprises holding this certificate can process input value-added tax invoices accordingly.Export Drawback,foreign tradeEnterprises use it for tax exemption declarations.

2. What core materials are required for export tax rebate agency?

List of Required Documents for 2025 Tax Refund Application:

• Customs-stamped export goods declaration form
• Agency Agreement (must specify ownership of goods and payment methods)
• Original export agency certificate (with tax copy attached)
• Deduction copy of the special VAT invoice
• Time - limit requirementsA complete export agency agreement should be attached with:Bank Statement (additional explanation required for cross-border RMB settlement)

III. Will an unqualified agency affect tax refunds?

According to Announcement No. 68 of the General Administration of Customs in 2025, agency enterprises must possess the following qualifications:

• Valid import and export operation rights
• No significant customs/tax violation records.
• Annual credit rating of Class B or above

If the agent has credit deficiencies, it may cause delays in the entire tax refund process. It is recommended to verify their qualifications in advance through the "China Customs Enterprise Import and Export Credit Publicity System."

4. What are the time limits for export tax rebate declarations?

The latest deadline regulations to be implemented in 2025:

• Documents must be collected within 90 days after the goods are exported.
• The deadline for tax refund (exemption) filing is the VAT tax return period in April of the following year.
• The certification of input invoices must be completed within 360 days after issuance.

V. What are the potential risks of using an affiliated agent for export?

Recent investigations into typical violation cases indicate:

• The risk rate of capital repatriation being audited has increased by 37% year-on-year.
• The absence of cargo flow documentation resulted in a 21% rejection rate for tax refund applications.
• Disputes over agents misappropriating tax refunds increased by 15%.

It is recommended to adoptWhole-process traceability management: Retain video evidence from production preparation to customs declaration and transportation, ensuring complete consistency across the four flows (contract flow, goods flow, capital flow, and invoice flow).

6. What are the significant changes in the 2025 tax refund policy?

Key policy updates for this year:

• Electronic agent certificates fully replace paper versions.
• Cross-border E-commerceB2B exports enjoy a 10% tax rebate fast track.
• The review period for cross-border RMB settlement tax refunds has been shortened to 5 working days.

7. How to Choose a Reliable Export Agent Service Provider?

Professional agencies should possess:

• A minimum of 5 years of continuous operating history.
• Be familiar with the customs clearance requirements of the target market country (such as EU CE certification filing).
• Provide an end-to-end visual management system.
• Pre-review service (identifying document issues in advance)

Special Reminder: Never trust promises of "guaranteed tax refunds." Compliant agencies will only provide professional judgments based on actual business conditions.