2025 Machinery and Equipment?Tax Refund?Key Policy Changes

According to the latest amendment to the “Administrative Measures for the Refund (Exemption) of Taxes on Exported Goods” issued by the Ministry of Finance, the export tax rebate for mechanical and electrical products in 2025 shows three notable changes:

• Digital upgrade of application materials: Expansion of Customs Electronic Port data integration to include equipment installation and commissioning records
• The tax refund cycle has been shortened: Pilot the "refund first, review later" model for projects with a single transaction amount below USD 2 million
• Shift in Verification Focus: Addition of a specialized review for technical value-added content in the customs price verification stage

Screening Criteria for High-Quality Agency Service Providers

Based on a comparative analysis of 200+ service cases, we recommend evaluating agencies along the following dimensions:

• Qualification certification system:
  • AEO (Authorized Economic Operator) Advanced Certification
  • Certified International Trade Compliance Professionals account for ≥30%
• Service response mechanisms:
  • 48-Hour Response Commitment for Exception Reporting
  • Multilingual document processing capability

Practical Recommendations for Optimizing the Tax Refund Process

A heavy-industry company has shortened its tax-rebate cycle by 40% by streamlining its filing process:

• Pre-declaration stage: Synchronously prepare the proforma invoice and the equipment technical parameter comparison table
• Document management: Establish HS codes,?Certificate of Origin?Ming, a three-way linkage system for transport documents
• Dispute handling: Retain on-site installation images of the equipment for future reference

Key Points for Preventing Common Risks

Disputes over tax refunds in the past three years reveal three high-risk hotspots:

• Technical filing error: Deviation in the Match Between Equipment Function Description and HS Code
• Risk of timeliness: Cross-year projects failed to file for extension in a timely manner
• Compliance risks: Related-party transaction prices do not conform to the arm's length principle

Recommended for enterprises to establishQuarterly Tax Refund Health AssessmentMechanism, with key focus on: the alignment between customs declaration data and financial accounts, the completeness rate of document archiving, and the timeliness of policy update responses, among other core indicators.