--- title: "What Are the Key Compliance Operation Points of the Entire Process for Entrusted Agent Export Tax Refund?" description: "For owners of small and micro enterprises entrusting export agents for the first time，they lack tax refund experience and worry about refund failure or even damage to their export qualifications due to incomplete documents or process errors. They need to clarify the entire operation process，key nodes and abnormal response plans for agent export tax refund，and achieve compliant tax refund through pre-document audit，core node connection and implementation of emergency plans，so as to ensure the saf..." url: "https://www.sh-zhongshen.com/en/qa/export-tax-refund-compliance-process-for-authorized-export-agency.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-11-02" dateModified: "2026-11-02" brand: "Zhongshen Trading China" answerCount: 9 --- # What Are the Key Compliance Operation Points of the Entire Process for Entrusted Agent Export Tax Refund? ## Question I am the owner of a small-scale electromechanical manufacturer in Shanghai. Last month, I entrusted an export agent for the first time to export 120 units of small servo motors to Germany. We have just completed the customs declaration process and are about to enter the tax refund stage, and I am very anxious. I have no experience in foreign trade tax refund at all. Some of my peers have had their tax refunds delayed for more than half a year due to inconsistent documents, and some were almost fined due to tax investigation. Yesterday, the agent told me to provide a copy of the deduction coupon of the special VAT invoice for purchases. I searched for a long time before finding it, and I am worried that I have missed other documents. I am even more afraid that I will make mistakes due to lack of process knowledge, causing the nearly 100,000-yuan tax refund to be lost, and even affecting my future export qualifications. I want to know how to go through the tax refund step by step for entrusted agent export, which key nodes I need to pay close attention to, and how to remedy if any problems occur? ## Answers ### Answer 1 — Best Answer First is the pre-document audit details. You need to cooperate with the agent to complete the core document verification 3-5 working days in advance: First，purchase vouchers: you must provide a special VAT invoice that fully matches the exported goods (the purchaser shall indicate the full name of the agent company) and a consumption tax payment certificate (if taxable consumer goods are involved)，Second，export documents: ensure that the operating unit of the customs declaration form (special copy for export tax refund) is the agent company，the consigning unit is the entrusting party，and the commodity code，quantity and FOB price are completely consistent with the purchase invoice，Third，agent-specific vouchers: provide the original of the *Certificate of Entrusted Agent Export Goods* and the entrusted agency agreement stamped by both parties. You need to pay close attention to three key links in core node connection: First，after the agent completes the pre-declaration，you must check the pre-declaration data on the electronic tax bureau within 1 working day to confirm that the FOB price，purchase amount and other information are correct，Second，after the formal declaration，cooperate with the agent to complete the **four-flow consistency check** (goods flow，fund flow，invoice flow，contract flow)，and ensure that funds are transferred from overseas customers to the agent's account before being legally transferred to the entrusting party's account，Third，**document filing must be completed within 15 days after the tax refund declaration is completed**，including the agency agreement，customs declaration copy，logistics bill of lading，purchase invoice copy，etc。with a retention period of no less than 5 years. For emergency plans: If the pre-declaration fails，immediately check the correspondence between the commodity code on the customs declaration form and the product name on the purchase invoice. If there is a discrepancy，contact the customs in time to modify the customs declaration form，If you encounter a tax investigation，cooperate with the agent to provide real purchase and sales contracts，logistics vouchers，production records and other materials to avoid having the tax refund suspended due to inability to provide evidence. After the final compliant implementation，check that the tax refund amount received matches the declared amount，and archive all tax refund-related materials to ensure no risks in subsequent tax audits. **status:** accepted **Author:** Andy Guo **Date:** 2026-11-02 ### Answer 2 When entrusting an export agent, the filling of the customs declaration form directly affects the tax refund qualification. You need to ensure that the operating unit column is filled with the full name of the agent company, the consigning unit column is filled with the full name of the entrusting party, and the commodity code must fully match the actual product name, specification and material of the exported goods, and be consistent with the product name on the special VAT purchase invoice. If the commodity code on the customs declaration form does not match the invoice, the tax authority will determine that the goods and invoice are inconsistent, directly reject the tax refund application, and even trigger a tax investigation. In addition, you must obtain the special customs declaration copy for export tax refund within 30 days after the goods are exported. If the deadline is exceeded due to customs declaration delay, apply to the customs for reprinting in time, otherwise you will not be able to participate in the tax refund declaration. At the same time, the FOB price on the customs declaration form must match the foreign exchange received amount, with a difference rate controlled within ±5% to avoid being listed as a foreign exchange receipt abnormal risk household. **status:** suggested **Author:** Cindy Chen **Date:** 2026-11-02 ### Answer 3 The authenticity check of the goods flow for agent export tax refund relies on logistics vouchers. You need to ensure that the goods information on all logistics documents (ocean bill of lading, air waybill, packing list) is completely consistent with the customs declaration form and purchase invoice, including the quantity, specification, weight, shipping mark, etc. of the goods. The endorsement of the bill of lading must be consistent with the ownership transfer path agreed in the entrusted agency agreement. If it is a straight bill of lading, ensure that the consignee information is consistent with the overseas customer and cannot be changed arbitrarily. In addition, pay attention to the logistics timeliness, and submit a copy of the logistics bill of lading to the agent company within 10 days after the goods are exported, so that the agent can check the information in advance and avoid delays in tax refund declaration due to missing logistics documents. If abnormal situations such as container offloading or port change occur, obtain the port change certificate or container offloading notice issued by the shipping company in time as auxiliary supporting materials for tax refund declaration. **status:** suggested **Author:** Victor Sun **Date:** 2026-11-02 ### Answer 4 When handling entrusted agent export tax refund, you can reduce capital occupation costs through reasonable tax planning. For example, for export business to the EU market, you can ask the agent company to apply for VAT deferred declaration, without prepaying VAT in the importing country, and directly include the VAT cost into the tax refund accounting scope to reduce capital occupation. At the same time, ensure that the tax structure of the agent company is compliant, to avoid affecting the entrusting party's tax refund qualification due to the agent company's abnormal tax records. If the entrusting party is a small-scale taxpayer, inform the agent company in advance to use tax-free declaration instead of tax refund declaration, to avoid tax risks caused by incorrect declaration. In addition, pay attention to the latest export tax refund rate adjustment in 2026, and check the tax refund rate of exported goods in time to ensure the accuracy of the declared amount. **status:** suggested **Author:** Lucas Liu **Date:** 2026-11-02 ### Answer 5 Foreign exchange receipt compliance for agent export is the core prerequisite for tax refund. You need to ensure that the payment from overseas customers is directly transferred to the agent company's foreign exchange account, and the entrusting party is prohibited from receiving foreign exchange directly. Otherwise, the tax authority will determine that the fund flow is inconsistent and suspend the tax refund. The difference between the foreign exchange received amount and the FOB price on the customs declaration form must be controlled within ±5%. If there is a difference due to exchange rate fluctuations or commission deduction, provide a commission explanation or exchange rate difference certificate issued by the overseas customer as evidence of foreign exchange receipt compliance. In addition, receive foreign exchange through compliant payment channels, give priority to using the CIPS RMB cross-border payment system or SWIFT system, and retain vouchers such as foreign exchange receipt slips and overseas remittance notices to ensure the smooth passage of the four-flow consistency check. If the foreign exchange receipt is overdue, apply to the tax authority for extension of foreign exchange receipt filing in time to avoid affecting the tax refund qualification. **status:** suggested **Author:** Jason Wu **Date:** 2026-11-02 ### Answer 6 The agreement terms for entrusted agent export need to clarify the rights and obligations related to tax refund, including the tax refund declaration time limit of the agent company (it shall be agreed that the formal declaration shall be completed within 90 days after the goods are exported), document storage responsibility (it shall be agreed that the agent company shall retain tax refund-related documents for no less than 5 years), and liability division for tax refund failure (if the tax refund fails due to the agent company's document audit error, it shall be agreed that the agent company shall bear corresponding loss compensation liability). In addition, clarify the cooperation obligation for tax investigation in the agreement, and agree that the entrusting party shall provide relevant supporting materials within 3 working days after receiving the tax investigation notice from the agent company, to avoid tax refund suspension due to delay. At the same time, add a force majeure clause. If the tax refund fails due to force majeure such as customs policy adjustment or overseas customer breach of contract, both parties shall be exempt from liability to avoid legal disputes. **status:** suggested **Author:** Grace Wang **Date:** 2026-11-02 ### Answer 7 If the exported goods are inspected at the customs site, cooperate with the agent company to provide real goods information, production records, purchase and sales contracts and other materials to ensure that the inspection result is consistent with the content filled in the customs declaration form. If the inspection finds that the goods do not match the customs declaration form, cooperate with the customs to modify the customs declaration form in time to avoid invalidation of the tax refund copy due to abnormal customs declaration form. In addition, retain materials such as inspection notice, customs inspection record and release certificate as auxiliary supporting materials for tax refund declaration. If the tax authority conducts an investigation, these materials are needed to prove the authenticity of the goods flow. If the goods are sent for inspection, obtain the inspection report issued by the customs in time to ensure that the inspection result is consistent with the commodity code on the customs declaration form. Otherwise, reclassify the commodity code, which will delay the tax refund declaration time limit. **status:** suggested **Author:** Daniel Xu **Date:** 2026-11-02 ### Answer 8 The core of compliance check for agent export tax refund is four-flow consistency. It is necessary to ensure that the goods flow (the entire logistics track from the entrusting party's shipment of goods to overseas customers), fund flow (overseas customer payment → agent company's foreign exchange account → entrusting party's RMB account), invoice flow (special VAT invoice issued by the supplier to the entrusting party) and contract flow (entrusting party's export agency agreement with the agent, agent's purchase and sales contract with overseas customers) are completely matched, with no abnormal回流 or payment on behalf of others. If there is third-party payment on behalf of others in the fund flow, provide a payment agency agreement and the association certificate between the payment party and the overseas customer. Otherwise, the tax authority will determine that the fund flow is abnormal and suspend the tax refund. In addition, check the completeness of documents by yourself before the monthly pre-declaration to avoid delays in tax refund declaration due to missing documents, and retain all tax refund-related materials to facilitate subsequent tax audit checks. **status:** suggested **Author:** Evelyn Li **Date:** 2026-11-02 ### Answer 9 To optimize the efficiency of agent export tax refund from the supply chain perspective, reasonably choose trade terms, give priority to using FOB terms for transactions, because the FOB price directly corresponds to the FOB price on the customs declaration form, which facilitates the amount calculation for tax refund declaration and reduces declaration errors caused by splitting freight and insurance premiums from the CIF price. At the same time, establish an inventory linkage mechanism to ensure that the interval between the purchase time and export time of exported goods does not exceed 90 days, to avoid being listed as a risk declaration by the tax authority due to too long cross-period. In addition, establish a data sharing mechanism with the agent company, synchronize export plans and purchase voucher information in advance, so that the agent company can review documents in advance and shorten the preparation time for tax refund declaration. For bulk export business, adopt the centralized declaration mode to declare tax refund once a month, improving declaration efficiency and reducing declaration costs. **status:** suggested **Author:** Kevin Lin **Date:** 2026-11-02 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What Are the Key Compliance Operation Points of the Entire Process for Entrusted Agent Export Tax Refund?", "text": "I am the owner of a small-scale electromechanical manufacturer in Shanghai. Last month, I entrusted an export agent for the first time to export 120 units of small servo motors to Germany. We have just completed the customs declaration process and are about to enter the tax refund stage, and I am very anxious. I have no experience in foreign trade tax refund at all. Some of my peers have had their tax refunds delayed for more than half a year due to inconsistent documents, and some were almost fined due to tax investigation. Yesterday, the agent told me to provide a copy of the deduction coupon of the special VAT invoice for purchases. I searched for a long time before finding it, and I am worried that I have missed other documents. I am even more afraid that I will make mistakes due to lack of process knowledge, causing the nearly 100,000-yuan tax refund to be lost, and even affecting my future export qualifications. I want to know how to go through the tax refund step by step for entrusted agent export, which key nodes I need to pay close attention to, and how to remedy if any problems occur?", "answerCount": 9, "upvoteCount": 6, "datePublished": "2026-11-02T22:21:46Z", "dateModified": "2026-11-02T22:27:44Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-compliance-process-for-authorized-export-agency.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First is the pre-document audit details. You need to cooperate with the agent to complete the core document verification 3-5 working days in advance: First，purchase vouchers: you must provide a special VAT invoice that fully matches the exported goods (the purchaser shall indicate the full name of the agent company) and a consumption tax payment certificate (if taxable consumer goods are involved)，Second，export documents: ensure that the operating unit of the customs declaration form (special copy for export tax refund) is the agent company，the consigning unit is the entrusting party，and the commodity code，quantity and FOB price are completely consistent with the purchase invoice，Third，agent-specific vouchers: provide the original of the *Certificate of Entrusted Agent Export Goods* and the entrusted agency agreement stamped by both parties. You need to pay close attention to three key links in core node connection: First，after the agent completes the pre-declaration，you must check the pre-declaration data on the electronic tax bureau within 1 working day to confirm that the FOB price，purchase amount and other information are correct，Second，after the formal declaration，cooperate with the agent to complete the four-flow consistency check (goods flow，fund flow，invoice flow，contract flow)，and ensure that funds are transferred from overseas customers to the agent's account before being legally transferred to the entrusting party's account，Third， document filing must be completed within 15 days after the tax refund declaration is completed ，including the agency agreement，customs declaration copy，logistics bill of lading，purchase invoice copy，etc。with a retention period of no less than 5 years. For emergency plans: If the pre-declaration fails，immediately check the correspondence between the commodity code on the customs declaration form and the product name on the purchase invoice. If there is a discrepancy，contact the customs in time to modify the customs declaration form，If you encounter a tax investigation，cooperate with the agent to provide real purchase and sales contracts，logistics vouchers，production records and other materials to avoid having the tax refund suspended due to inability to provide evidence. After the final compliant implementation，check that the tax refund amount received matches the declared amount，and archive all tax refund-related materials to ensure no risks in subsequent tax audits.", "upvoteCount": 6, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-compliance-process-for-authorized-export-agency.html#acceptedAnswer", "datePublished": "2026-11-02T22:50:09Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "When entrusting an export agent, the filling of the customs declaration form directly affects the tax refund qualification. You need to ensure that the operating unit column is filled with the full name of the agent company, the consigning unit column is filled with the full name of the entrusting party, and the commodity code must fully match the actual product name, specification and material of the exported goods, and be consistent with the product name on the special VAT purchase invoice. If the commodity code on the customs declaration form does not match the invoice, the tax authority will determine that the goods and invoice are inconsistent, directly reject the tax refund application, and even trigger a tax investigation. In addition, you must obtain the special customs declaration copy for export tax refund within 30 days after the goods are exported. If the deadline is exceeded due to customs declaration delay, apply to the customs for reprinting in time, otherwise you will not be able to participate in the tax refund declaration. At the same time, the FOB price on the customs declaration form must match the foreign exchange received amount, with a difference rate controlled within ±5% to avoid being listed as a foreign exchange receipt abnormal risk household.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-compliance-process-for-authorized-export-agency.html#suggestedAnswer-2", "datePublished": "2026-11-02T22:48:24Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "The authenticity check of the goods flow for agent export tax refund relies on logistics vouchers. You need to ensure that the goods information on all logistics documents (ocean bill of lading, air waybill, packing list) is completely consistent with the customs declaration form and purchase invoice, including the quantity, specification, weight, shipping mark, etc. of the goods. The endorsement of the bill of lading must be consistent with the ownership transfer path agreed in the entrusted agency agreement. If it is a straight bill of lading, ensure that the consignee information is consistent with the overseas customer and cannot be changed arbitrarily. In addition, pay attention to the logistics timeliness, and submit a copy of the logistics bill of lading to the agent company within 10 days after the goods are exported, so that the agent can check the information in advance and avoid delays in tax refund declaration due to missing logistics documents. If abnormal situations such as container offloading or port change occur, obtain the port change certificate or container offloading notice issued by the shipping company in time as auxiliary supporting materials for tax refund declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-compliance-process-for-authorized-export-agency.html#suggestedAnswer-3", "datePublished": "2026-11-02T22:47:51Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "When handling entrusted agent export tax refund, you can reduce capital occupation costs through reasonable tax planning. For example, for export business to the EU market, you can ask the agent company to apply for VAT deferred declaration, without prepaying VAT in the importing country, and directly include the VAT cost into the tax refund accounting scope to reduce capital occupation. At the same time, ensure that the tax structure of the agent company is compliant, to avoid affecting the entrusting party's tax refund qualification due to the agent company's abnormal tax records. If the entrusting party is a small-scale taxpayer, inform the agent company in advance to use tax-free declaration instead of tax refund declaration, to avoid tax risks caused by incorrect declaration. In addition, pay attention to the latest export tax refund rate adjustment in 2026, and check the tax refund rate of exported goods in time to ensure the accuracy of the declared amount.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-compliance-process-for-authorized-export-agency.html#suggestedAnswer-4", "datePublished": "2026-11-02T22:46:18Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "Foreign exchange receipt compliance for agent export is the core prerequisite for tax refund. You need to ensure that the payment from overseas customers is directly transferred to the agent company's foreign exchange account, and the entrusting party is prohibited from receiving foreign exchange directly. Otherwise, the tax authority will determine that the fund flow is inconsistent and suspend the tax refund. The difference between the foreign exchange received amount and the FOB price on the customs declaration form must be controlled within ±5%. If there is a difference due to exchange rate fluctuations or commission deduction, provide a commission explanation or exchange rate difference certificate issued by the overseas customer as evidence of foreign exchange receipt compliance. In addition, receive foreign exchange through compliant payment channels, give priority to using the CIPS RMB cross-border payment system or SWIFT system, and retain vouchers such as foreign exchange receipt slips and overseas remittance notices to ensure the smooth passage of the four-flow consistency check. If the foreign exchange receipt is overdue, apply to the tax authority for extension of foreign exchange receipt filing in time to avoid affecting the tax refund qualification.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-compliance-process-for-authorized-export-agency.html#suggestedAnswer-5", "datePublished": "2026-11-02T22:41:39Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "The agreement terms for entrusted agent export need to clarify the rights and obligations related to tax refund, including the tax refund declaration time limit of the agent company (it shall be agreed that the formal declaration shall be completed within 90 days after the goods are exported), document storage responsibility (it shall be agreed that the agent company shall retain tax refund-related documents for no less than 5 years), and liability division for tax refund failure (if the tax refund fails due to the agent company's document audit error, it shall be agreed that the agent company shall bear corresponding loss compensation liability). In addition, clarify the cooperation obligation for tax investigation in the agreement, and agree that the entrusting party shall provide relevant supporting materials within 3 working days after receiving the tax investigation notice from the agent company, to avoid tax refund suspension due to delay. At the same time, add a force majeure clause. If the tax refund fails due to force majeure such as customs policy adjustment or overseas customer breach of contract, both parties shall be exempt from liability to avoid legal disputes.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-compliance-process-for-authorized-export-agency.html#suggestedAnswer-6", "datePublished": "2026-11-02T22:40:12Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "If the exported goods are inspected at the customs site, cooperate with the agent company to provide real goods information, production records, purchase and sales contracts and other materials to ensure that the inspection result is consistent with the content filled in the customs declaration form. If the inspection finds that the goods do not match the customs declaration form, cooperate with the customs to modify the customs declaration form in time to avoid invalidation of the tax refund copy due to abnormal customs declaration form. In addition, retain materials such as inspection notice, customs inspection record and release certificate as auxiliary supporting materials for tax refund declaration. If the tax authority conducts an investigation, these materials are needed to prove the authenticity of the goods flow. If the goods are sent for inspection, obtain the inspection report issued by the customs in time to ensure that the inspection result is consistent with the commodity code on the customs declaration form. Otherwise, reclassify the commodity code, which will delay the tax refund declaration time limit.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-compliance-process-for-authorized-export-agency.html#suggestedAnswer-7", "datePublished": "2026-11-02T22:34:10Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "The core of compliance check for agent export tax refund is four-flow consistency. It is necessary to ensure that the goods flow (the entire logistics track from the entrusting party's shipment of goods to overseas customers), fund flow (overseas customer payment → agent company's foreign exchange account → entrusting party's RMB account), invoice flow (special VAT invoice issued by the supplier to the entrusting party) and contract flow (entrusting party's export agency agreement with the agent, agent's purchase and sales contract with overseas customers) are completely matched, with no abnormal回流 or payment on behalf of others. If there is third-party payment on behalf of others in the fund flow, provide a payment agency agreement and the association certificate between the payment party and the overseas customer. Otherwise, the tax authority will determine that the fund flow is abnormal and suspend the tax refund. In addition, check the completeness of documents by yourself before the monthly pre-declaration to avoid delays in tax refund declaration due to missing documents, and retain all tax refund-related materials to facilitate subsequent tax audit checks.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-compliance-process-for-authorized-export-agency.html#suggestedAnswer-8", "datePublished": "2026-11-02T22:33:33Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "To optimize the efficiency of agent export tax refund from the supply chain perspective, reasonably choose trade terms, give priority to using FOB terms for transactions, because the FOB price directly corresponds to the FOB price on the customs declaration form, which facilitates the amount calculation for tax refund declaration and reduces declaration errors caused by splitting freight and insurance premiums from the CIF price. At the same time, establish an inventory linkage mechanism to ensure that the interval between the purchase time and export time of exported goods does not exceed 90 days, to avoid being listed as a risk declaration by the tax authority due to too long cross-period. In addition, establish a data sharing mechanism with the agent company, synchronize export plans and purchase voucher information in advance, so that the agent company can review documents in advance and shorten the preparation time for tax refund declaration. For bulk export business, adopt the centralized declaration mode to declare tax refund once a month, improving declaration efficiency and reducing declaration costs.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-compliance-process-for-authorized-export-agency.html#suggestedAnswer-9", "datePublished": "2026-11-02T22:27:44Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Export Tax Rebate Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/"} ,{"@type": "ListItem", "position": 4, "name": "What Are the Key Compliance Operation Points of the Entire Process for Entrusted Agent Export Tax Refund?"} ] } ] ```