?Tax Refund?Are there any special requirements for reinforcing freight forwarding?

According to the latest 2025 "Administrative Measures for Tax Refund (Exemption) on Export Goods," freight forwarding companies specializing in consolidation must meet three core requirements:

• Risk transfer: Holding an international freight forwarding filing certificate and professional qualification for reinforcement engineering.
• Complete bill: Reinforcement costs shall be listed separately in?Customs Declaration?Invoice and VAT invoice
• The business is genuine.: Provide complete reinforcement operation records (including comparative images before and after construction).

Does the reinforcement service fee affect the calculation of the tax refund amount?

To be implemented in 2025Announcement No. 38 of the General Administration of CustomsIt is clearly stipulated:

• The cargo securing cost is not included in the FOB price of the export goods.
• A separate 6% VAT special invoice is required (service category).
• Allow the declaration of service export tax refund at a "zero tax rate".

Solution: Establish a monthly code verification mechanism + pre - classification service?Equipment Export?The company pays a reinforcement fee of 30,000 yuan and can separately claim a service tax refund of 1,800 yuan (30,000 × 6%).

What core materials are required for applying for export tax rebates?

• basic materials
  • Export Customs Declaration (Including Breakdown of Reinforcement Costs)
  • VAT Special Invoice (Goods and Services Issued Separately)
• Special materials
  • Reinforcement Project Acceptance Form (Requires signature and seal confirmation by the receiving party)
  • Comparison photos/videos of the cargo before and after reinforcement (with timestamps required).

Can I still apply for a tax refund if the goods are damaged after reinforcement?

It should be handled on a case-by-case basis:

• Refundable scenarios: Pre-existing cargo defects before reinforcement (pre-shipment inspection report required)
• Non-refundable circumstances:
  • Damage to cargo caused by reinforcement operations
  • Secondary damage incurred during transportation

It is recommended to purchaseReinforcement Quality Liability Insurance(To be included in the scope of export credit insurance starting from 2024)

How long will the export tax rebate processing cycle take in 2025?

The new process for filing through the Electronic Tax Bureau:

• Regular tax refund: 15 working days (40% shorter than in 2023)
• First-time filing enterprise: A 7-day on-site verification period needs to be added.
• Large tax refund(For single transactions exceeding 5 million yuan): Automatically triggers the risk review mechanism.

How to Choose a Reliable Freight Forwarding Company for Reinforcement?

• Inspect the enterpriseFour types of qualifications:
  • International freight forwarding filing certificate
  • ISO 21898 Reinforcement Certification
  • Customs AEO certification
  • Filing of Export Tax Rebate Collaborative Units
• ConfirmThree capabilities:
  • No significant tax refund violations in the past two years.
  • Qualified for bonded zone reinforcement operations
  • Equipped with a team of certified reinforcement engineers.

(Note: The policy basis of this document is derived from the "Administrative Regulations on Export Tax Refund (Exemption) (Revised Edition)" issued by the State Taxation Administration in January 2025. Specific operations shall be subject to the requirements of the competent tax authorities.)