I. AgencyExport tax refundWhat is the fundamental principle of?

According to the current laws and regulations in China,Export goodsAdministrative Measures for Value-Added Tax and Consumption Tax on Labor ServicesWhen a manufacturing enterprise or foreign trade enterprise exports goods through an agency company, they may apply for a tax refund if the following conditions are met:

• The goods have actually departed and completed.customs clearanceProcedure
• Obtain legally valid special VAT invoices
• The receipt of foreign exchange complies with the foreign exchange management regulations.
• The tax refund rate strictly corresponds to the HS code of the goods.

2. How is the tax refund amount specifically calculated?

The latest tax refund calculation formula for 2025 still follows:

• Foreign trade enterprise: Tax refund amount = Amount on the special VAT invoice × Tax refund rate
• Manufacturing enterprises: Tax refund amount = FOB price of exported goods × exchange rate × tax refund rate

Particular attention is needed:

• The exchange rate shall be converted based on the central parity rate of the central bank on the first day of the export month as stated in the customs declaration.
• The FOB price needs to deduct miscellaneous fees such as international freight and insurance premiums.
• The adjustment of tax rebate rates for certain goods in 2025 should refer to the latest edition of the "Export tax refundRate Library,

3. What are the key points to consider when working with an agency?

Professional agencies should assist in completing the following key steps:

• Verification of HS Code Classification Accuracy (Error Rate Directly Affects Tax Refund Amount)
• The description, quantity, and unit of goods on the customs declaration documents and the VAT invoice must "match in three aspects."
• Management of Correspondence Between Payment Receipts and Customs Declaration Amounts
• Data entry for export tax rebate declaration system (paperless declaration has been fully implemented by 2025)

IV. Does the agency service fee affect the final tax refund benefit?

Common agency fee models in the market include:

• Charged by percentage of goods value: 0.8%-1.5% (including customs clearance, documentation, and tax refund services)
• Charged per ticket: 500-2000 RMB/ticket
• Contingency fee: The payment will be divided based on the actual amount after the tax refund is received.

Request the Agency to provideDetailed fee breakdown, with special attention to whether it includes:

• Handling fee for exceptional circumstances (e.g., tax supplement, document amendment)
• Foreign exchange verification service fee
• Tax Audit Assistance Services

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

According to the latest announcement from the State Taxation Administration:

• Fully implementIntelligent Order Matching System, the document review time has been shortened to 5 working days.
• 12 additional product HS codes are subject to differentiated export tax rebate rates.
• Cross-border e-commerce B2B exports enjoy special tax refund channels.
• Establish a nationally unifiedTax Refund Credit Early Warning System

It is recommended that enterprises log in monthly.E-Tax Bureau - Export Tax Rebate ModuleQuery:

• Notice on Changes to Commodity Tax Refund Rates
• List of Declared Doubtful Items
• Real-time tracking of tax refund progress