AgencyExport DrawbackTax rebate declaration is a complex yet critical process for enterprises. Understanding its steps helps improve rebate efficiency, reduce costs, and ensure compliance. This article elaborates on each step of agency export tax rebate declaration, including key points and considerations.

I. Preparing Basic Documentation

Export Goods Customs Declaration Form

This is one of the key documents for agency export tax rebate declaration. The declaration form must be a customs-cleared export goods declaration form (tax rebate-specific copy) with a customs verification stamp. It details essential information such as goods name, quantity, weight, export date, transportation method, and transaction terms, which must strictly match other supporting documents. For example, the goods name must align with the value-added tax (VAT) special invoice, and quantities must be consistent; otherwise, the rebate declaration may fail.

Value - added Tax Special Invoice

Enterprises must obtain valid VAT special invoices. Information such as purchaser name and taxpayer identification number must be accurate, and goods details (name, specifications, quantity, unit price) must match the customs declaration form. Additionally, invoices must be authenticated within the specified period, serving as crucial evidence for tax authorities to verify input tax credits.

Export Sales Invoice

The export sales invoice issued by the exporter is also a vital component of the declaration. It should include goods name, specifications, quantity, unit price, and amount, with the amount matching the FOB (Free On Board) price on the customs declaration form. If the transaction term differs from FOB, conversion is required per regulations.

Foreign Exchange Verification Form (abolished in some regions but still subject to relevant foreign exchange regulations)

In regions where foreign exchange management reforms are not fully implemented, the foreign exchange verification form remains necessary for rebate declaration. Enterprises must ensure timely foreign exchange verification, with form details matching the customs declaration form, export sales invoice, and other documents.

II. Engaging an Agency

Select a Suitable Agency Institution

Enterprises should carefully select an agency for export tax rebate services. Factors to consider include the agency’s qualifications, reputation, expertise, and service experience. Evaluation methods include reviewing business licenses, industry reputation, and successful cases. For instance, choosing an agency with years of experience and a strong track record in export tax rebates can significantly improve declaration success rates.foreign tradeEnterprises must sign a detailed agency agreement. The agreement should clarify rights and obligations, including service scope (e.g., customs declaration, tax rebate filing), fees, confidentiality clauses, and liability. For example, it should specify compensation for losses caused by agency errors.

Signing an Agency Agreement

III. Preliminary Declaration

Data Entry and Transmission

The agency enters the enterprise’s basic documentation into the export tax rebate system, ensuring accuracy in key data such as customs declaration numbers and invoice details. After entry, the data is transmitted to tax authorities for preliminary review.

Preliminary Review Feedback

Upon receiving preliminary data, tax authorities conduct initial checks on customs declarations and invoices. If discrepancies (e.g., mismatched invoice details or authentication issues) are found, feedback is sent to the agency for prompt resolution. For example, incorrect customs declaration data must be corrected and resubmitted.

IV. Formal Declaration

Organizing Declaration Documents

After preliminary approval, the agency organizes formal declaration documents per tax authority requirements. Documents must be complete, neatly bound, and arranged in the specified order, typically including copies or originals (as required) of customs declarations, VAT special invoices, export sales invoices, and agency agreements.

Formal Submission

The agency submits the organized documents to tax authorities and completes the formal declaration in the rebate system. The system generates declaration data, which must match the submitted hard copies. Tax authorities conduct thorough reviews upon receipt.

The agency submits the compiled declaration documents to the tax authorities and performs the formal declaration operation in the export tax rebate declaration system. The declaration system generates declaration data, and the agency must ensure that the declaration data matches the submitted paper documents. Upon receiving the formal declaration, the tax authorities will conduct a comprehensive and detailed review of the declaration documents.

Tax Refund Review and Payment

Tax Authority Review

Tax authorities will conduct strict reviews of the submitted documents, including verifying the authenticity of customs declarations, the legality of invoices, and the export status of goods. During the review process, companies or agencies may be required to provide additional documentation or undergo on-site inspections. For example, if tax authorities have doubts about the authenticity of exported goods, they may request to review shipping documents, warehouse entry/exit records, etc.

Tax Refund Payment

If approved by tax authorities, the refund will be processed according to established procedures and deposited into the companys bank account. Companies and agencies should closely monitor the refund progress to ensure timely receipt.

Conclusion

The export tax refund declaration process is complex and requires strict compliance with regulations. By entrusting professional agencies and meticulously preparing documents while accurately following the declaration procedures, companies can improve success rates, obtain refunds promptly, enhance international competitiveness, and optimize financial conditions. As foreign trade policies evolve, companies and agencies must stay updated on changes and continuously refine the declaration process.