1. How to determine whether a tax refund agency possesses professional qualifications?

According to the latest regulations from the State Taxation Administration in 2025, compliant?Tax Refund?The service institution must meet all the following conditions simultaneously:

• Dual certification completeness: Holding both the "Tax Agent Practice License" and the "Accounting Agency License"
• System integration capability: Equipped with a professional declaration system that interfaces with the General Administration of Customs and the electronic port data.
• Personnel Qualifications: There shall be no fewer than 3 full-time tax agents, with at least one of them having over 5 years of experience in export tax rebates.
• Service cases: Provide successful cases of serving similar enterprises in the past three years (it is recommended to request to view desensitized contract samples).

2. What are the common errors when filling out the tax refund declaration form?

Based on the 2,867 tax refund cases we have processed, high-frequency errors are concentrated in the following areas:

• Incorrect commodity code entry.: The 2025 edition of the HS code has added 23 new subcategories, with particular attention required for the classification of chemical products and electromechanical products.
• Exchange rate conversion error: Cross-border RMB settlement shall be converted at the exchange rate on the third business day of the month when the customs declaration is made.
• Documentary correspondence: Mismatched materials such as customs declarations, VAT invoices,?Forex Settlement?The voucher must form a complete chain of evidence.
• Special trade methods: For processing trade, the "Processing Trade Handbook" electronic ledger number must be additionally provided.

3. How should the agency service fees be reasonably calculated?

Currently, there are three main charging models in the market:

• Percentage of tax rebate amount: Typically charges 0.8%-1.2% (it is recommended to request a tiered fee structure).
• Fixed fee per ticket: Single ticket 200-500 yuan (suitable for small-amount, high-frequency transactions)
• annual service packages: Includes declaration + consultation + exception handling (recommended starting at 50,000 yuan/year)

Professional agencies can effectively prevent and control three core risks:Hidden fees: Document correction fees, expedited processing fees, system usage fees, and other additional clauses.

4. What hardware equipment is required for the electronic filing system?

According to the 2025 e-port upgrade requirements, enterprises need to be equipped with:

• Dedicated computers with Windows 11 or later operating systems installed
• Customs-certified IC card reader (Model: HS-Reader 2025)
• The electronic seal system filed with the State Taxation Administration
• Dedicated VPN tunnel (with a bandwidth of no less than 10Mbps)

5. How to confirm whether the application materials have passed the preliminary review?

Standardized agencies should provide a triple-confirmation mechanism:

• The system automatically verifies.: Compare 72 basic data items through the Golden Tax Phase III system.
• Manual review: At least two levels of review are required, from Junior Tax Accountant → Senior Tax Accountant.
• Simulated Declaration: Conduct a full-process drill in the test environment.

It is recommended to request the agency to providePre-Approval Confirmation Letter, clearly documenting the review time, reviewers, risk warnings, and other relevant information.

6. How to cooperate with the agency in case of a tax audit?

Based on our experience in assisting companies with audit responses, the key preparations required are:

• Original export contracts and their translations for the past three years
• Bank receipt of foreign exchange (must match the declared exchange rate)
• Logistics Tracking Certificate (Container Number Corresponding to Customs Declaration)
• Original copy of the special VAT invoice for tax deduction

Special Reminder: Implementation begins in 2025.Electronic evidence chainThe system requires all materials to be simultaneously archived in XML format electronic files.