Is the Agency Service Itself Legal?

According to the Tax Collection and Administration Law of the People’s Republic of China and the Export Tax Rebate Management Measures newly implemented in 2025,eligible enterprises can apply for export tax rebates.tax agency qualificationsare completely legal to provide tax rebate services.However,the following conditions must be met:

• HoldthePracticeCertificateofTaxAgentFirmissuedbythetaxauthority
• Agencystaffhavethequalificationsofcertifiedtaxagents
• Theservicecontentdoesnotinvolveillegalactssuchasdocumentforgery

How to Identify Illegal Tax Rebate Agents?

The typical cases reported by the General Administration of Customs in 2025 show that illegal agents mainly have the following characteristics:

• Documentsrequiredfromenterprises:
  • Theinvoiceamountisabnormallyhigherthantheactualtransaction
  • Thetransportationdocumentsdonotmatchthecargotrack
• Suspicious charging models:
  • Commissionischargedasapercentageofthetaxrebateamount
  • Requiringsettlementinoverseasaccounts

5 Qualifications Necessary for a Regular Agency

The requirements for the white list of tax agencies updated by the State Taxation Administration in 2025 are as follows:

• Thebusinessscopeexplicitlyincludes"taxagency."
• ThefilinginformationoftheChinaCertifiedTaxAgentsAssociationissearchable
• HaveClassAenterpriseservicequalifications
• Atleast3in-servicecertifiedtaxagents
• Nopublicrecordoftax-relatedillegalacts

Three Legal Risk Prevention Measures for Selecting an Agent

• Keypointsofcontractreview:
  • Clearlydefinetheboundariesofagencyservices
  • Prohibitedclausesincludeillegalmatterssuchasfalseinvoicing
• Requirements for fund supervision:
  • Taxrebatesmustbedirectlytransferredtotheenterpriseaccount
  • Rejectthird-partycollectionandpayment
• Management of leaving traces in the process:
  • Requireregularprovisionoftaxrebateprogressreports
  • Keepcompletecommunicationrecords

Key points of the new regulations on export tax rebate agency in 2025

According to Announcement No.45 of the Ministry of Finance,pay special attention this year:

• Mandatoryconnectiontothee-taxbureau:
  • AllagencyoperationsneedtoleavetracesthroughtheGoldenTaxPhaseIVsystem
• Cross - border data verification:
  • Customsdeclarationformsanddataareautomaticallycompared
• Joint liability for illegal acts:
  • Agencyinstitutionsareobligedtoverifytheauthenticityofenterprisematerials

How to Legally Protect Rights When Encountering Problems?

If illegal acts are found in an agency institution,immediately:

• Terminatetheagencycontractandpreserveevidence
• Reporttotheinspectionbureauofthecompetenttaxauthority
• Submitasituationdescriptionthroughthee-taxbureau

Special reminder: The tax credit repair mechanism implemented in 2025 allows enterprises to actively correct errors within six months,which can reduce or exempt 50% of the administrative penalties.