I. What types of export businesses are eligible for tax refund applications?

According to the latest in 2025?Tax Refund?Management MeasuresTo apply for a tax refund, the following conditions must be met simultaneously:

• The goods have completed customs clearance.?Customs Declaration?(General trade method)
• Done?Forex Settlement?and complete the foreign exchange verification procedures.
• Obtain legally valid VAT special invoices
• The product falls under the category released by the State Taxation Administration.Tax Refund Product Catalog
• The declaration deadline is from the date of customs declaration for the goods' export until April 30 of the following year.

II.?Export Agency?How to assist enterprises in completing tax refunds?

The standard service process of a professional agency includes:

• Qualification pre-review stage
  • Verify the tax refund eligibility of export enterprises
  • Review the applicability of the HS code for the goods.
• Document preparation stage
  • Guide the preparation of customs declaration forms, bills of lading, and invoices to ensure "three-document consistency."
  • Assist in obtaining compliant special VAT invoices.
• Declaration Tracking Phase
  • Electronic Port Data Matching
  • IRS System Filing Tracking
  • Emergency handling of abnormal situations

III. What are the new changes in export tax rebates for 2025?

According to the transitional policy issued by the Ministry of Finance at the end of 2024:

• ?E-commerce?The applicable tax refund ratio for B2B exports has been increased to 92%.
• Newly addedCatalog of Green Products Eligible for Tax Refunds, including?New Energy??Automotive parts?The following 118 tariff codes:
• ImplementPaperless Tax Refund 2.0 System, the average review cycle has been shortened to 15 working days.
• Establish a credit rating system for export enterprises, with Grade A enterprises eligible for prioritized tax refunds.

IV. Why are some companies' tax refund applications rejected?

Based on our practical case handling experience, common issues include:

• Overdue foreign exchange receipt: The discrepancy between the customs declaration amount and the VAT invoice exceeds 1%.
• Time limit expiration：The time of foreign exchange receipt exceeds 210 days after export.
• Incorrect commodity classification: The actual goods do not match the declared HS code.
• Supplier qualification issues：The invoicing party has a record of tax irregularities.

V. How to Prevent Legal Risks in Export Tax Rebates?

Recommended for enterprises to establishTriple risk control mechanism:

• Pre-event prevention
  • Request the agency to provide qualification certificates (such as Customs AEO certification, etc.).
  • Establish a supplier blacklist and whitelist system.
• In-process monitoring
  • Monthly verification of export data and tax refund progress
  • Complete retention of logistics tracking evidence
• Post-audit
  • Engage a third party to conduct a special audit for tax refund.
  • Regularly update the commodity classification database.

Special Reminder: Effective from 2025Export Tax Rebate Filing SystemEnterprises are required to complete product filing in advance via the electronic port. It is recommended that first-time exporters initiate the filing process at least 30 working days ahead. When selecting an agency service, ensure that it has operational permissions for both customs and tax systems, and sign an agreement that includesTax Refund Time Limit Guarantee ClauseService Agreement.