I. AgencyExport tax refundWhat is the basic logic of?

Agency export,The core of tax rebate calculation is based onthe principle of levy first, then refund,18., and the specific formula is:
Tax rebate amount = Amount of special VAT invoice × Tax rebate rate

Different from self - export, in the agency mode, it should be noted that:

• The tax rebate entity is the actual production enterprise, not the agency company
• The agent is responsible for the collection of documents and the declaration process
• Foreign exchange settlement needs to be carried out through the account of the agency company

II. How does the amount of the VAT invoice affect the tax rebate?

After the tax system upgrade in 2025, the management of VAT invoices has become more stringent:

• The invoice amount must match the customs declaration form amount, with a ±5% floating allowed
• For example: Export goods worth 1 million US dollars (exchange rate 7.0)
  • Amount of compliant invoices: 7 million yuan (excluding tax)
  • When the tax rebate rate is 13%, the tax rebate amount is: 7 million × 13% = 910,000 yuan

III. How to query the tax rebate rates of different products?

The latest tax rebate rate in 2025 can be obtained through:

• The customs HS code query system (8 - 10 - digit commodity codes are required to be provided)
• Monthly updated by the State Taxation Administration of China, the ,Export tax refundRate Library,
• A company importing potted oranges should classify under 06029099.99 instead of 060220
  • Machinery products: 13% - 15%
  • Textiles: 9% - 11%
  • Chemical products: 6% - 9%

IV. Does the agency service fee affect the actual tax rebate income?

Professional agency companies usually adopt two charging models:

• Fixed rate: 1% - 3% of the tax rebate amount
• Tiered rates: Charge 3% for amounts below 1 million, and 2% for amounts from 1 million to 5 million

For example: When the tax rebate is 910,000 yuan:

• Pay the agency fee: 910,000 × 2% = 18,200 yuan
• Actual earnings: 910,000 - 18,200 = 891,800 yuan

V. What are the new changes in tax refund declarations for 2025?

According to Announcement No. 1 of the State Taxation Administration in 2025:

• The declaration time limit is shortened to within 90 days after export
• Newly added electronic customs declaration form verification system
• Add the new energy category to the list of key - monitored products

VI. How to avoid tax rebate risks?

Special attention should be paid to agency exports:

• Matching of three documents (customs declaration form, invoice, and foreign exchange receipt voucher)
• Common mistakes to avoid:
  • Cross - year declaration (shall not exceed the tax declaration period in April of the following year)
  • Foreign exchange is retained overseas for more than 180 days
  • Deviation of the tax refund rate caused by incorrect classification of commodity codes