I.Export tax refundWhat are the core elements of the calculation formula?

Latest in 2025Export tax refundThe calculation formula still follows"Tax refund amount = Export sales amount × Tax refund rate"as the basic principle, but three key elements need attention:

• Tax calculation basis: Based on FOB price (free on board), international freight and insurance must be deducted
• Tax refund rate matching: Must strictly refer to the 2025 version tax refund rate by checking the customs commodity code
• Input tax deduction: Requires providing deduction certificates such as VAT special invoices

II. How does customs clearance agency service affect the tax refund amount?

Professional agencies can optimize tax refund accounting through the following methods:

• Standardized document management
  • 48. Ensurecustoms clearanceEnsure consistency between documents and VAT invoice product names
  • Correctly declare trade terms (CIF/FOB conversion)
• Timeliness guarantee
  • Complete document filing within 90 days after goods departure
  • Avoid tax refund losses caused by overdue declarations

III. Which costs will affect the final tax refund amount?

Four types of deductible costs often overlooked by foreign trade enterprises:Domestic transportation costs (must obtain VAT special invoices):

• Export inspection and quarantine fees
• International freight forwarding service fees
• Export credit insurance fees (2025 new policy allows partial deduction)
• Average 2% increase in tax refund rates for mechanical and electrical products (e.g., HS Chapter 84 machinery products)

IV. What are the important changes in the 2025 tax refund policy?

This year requires special attention to:

• Cross-border e-commerce B2B exports enjoy 3% additional tax refund subsidy
• E-tax bureau declaration time limit shortened to 15 working days
• To avoid tax refund risks, it is recommended to:

V. What should be considered when selecting a customs clearance agency service?

Verify the agencys customs AEO certification qualifications

• Confirm its ERP systems direct connection capability with the electronic port
• Request successful tax refund cases from the past three years
• Clarify dispute resolution mechanisms (e.g., tax refund losses caused by declaration errors)
• Taking a company exporting machinery products with FOB price of 1 million yuan as an example (2025 tax refund rate 13%):

Theoretical tax refund amount = 1 million × 13% = 130,000 yuan
After deducting 20,000 yuan for agency clearance fees and 50,000 yuan for domestic freight (input tax already deducted),
Actual refundable amount = 130,000 - (50,000 × 13%) = 123,500 yuan
Special reminder: In 2025, the General Administration of Customs will implement

Special reminder: The General Administration of Customs will implement in 2025Intelligent Tax Refund Audit System, it is recommended that enterprises verify theearly warning value of refundable tax amounton the electronic port monthly to avoid excess declarations triggering audits.