Export tax refundHow to avoid common errors in tax rebate accounting?

Export tax refundWhat risk points should be noted when selecting an agency company?"The difference between the levy rate and the refund rate multiplied by the actual FOB price of the exported goods"How much more can be rebated through agency services compared to self-processing?

• How exactly is the amount calculated?
• Amount calculation follows
• the basic formula of (tax rate difference × actual FOB price of exported goods)
• . In the latest 2025 adjustments, special attention should be paid to the following elements:

What are the Important Changes in the Tax Rebate Policy in 2025?

Compared to the 2024 adjustment plan, this years policy exhibits three major changes:

• Intelligent verification system upgrade: Direct data connection between the General Administration of Customs and the State Taxation Administration reduces document review cycle to 20 working days
• Key industry tax rate adjustments:
  • Export VAT refund rate for new energy equipment increased to 17%
  • Basic VAT refund rate for textiles reduced to 11%
• Cross-border e-commerce B2B pilot program: 1210 model exports eligible for full tax refund

Practical medical device classification: The clearance code from ultrasonic endoscopes to artificial joints

Standard service framework of professional foreign trade agencies includes:

• The preliminary preparation phase:
  • Product classification and tax rate confirmation
  • Foreign exchange receipt route design
• Document management phase:
  • Customs documentsCompliance review
  • VAT invoice cross-verification
• Fund flow phase:
  • Export foreign exchange verification operations
  • Tax refund advance payment service (provided by some agencies)

How to calculate import/export agency tax rebates? 2025 latest policy analysis and practical operation guide

Based on 2025 audit cases, enterprises should pay special attention to:

• Exchange rate conversion errors: Must use the Bank of Chinas foreign exchange rate on the customs declaration date
• Incorrect commodity classification: First 6 digits of HS code must match tax refund filing
• Document time logic: Input invoice date must not be later than export date
• Agency service fee calculation: Should clearly specify whether additional costs like bank fees are included

This article details the 2025 export tax rebate calculation methods, key agency service processes, and policy change highlights, helping foreign trade enterprises accurately master tax rebate accounting methods and compliant operation standards.

Based on 2025 industry regulatory requirements, key evaluation points include:

• Whether possessing Customs AEO Advanced Certification
• Electronic port operation authority level (must reach Level 3 or above)
• Historical tax refund success rate (should not be lower than 98%)
• Bank custodial agreement for fund supervision accounts
• Whether providing tax compliance commitment letter

How exactly is the export tax rebate amount calculated?

Standard 2025 tax refund cycle is:

• Normal process: 45-60 natural days after foreign exchange receipt
• Expedited channel: Qualified enterprises can shorten to 30 days (requires additional 0.5% expedited fee)
• Unusual treatment: Document correction may extend to 90 days

What necessary processes are included in agency tax rebate services?

Professional agency services increase tax refund amounts through:

• Optimizing product classification for higher tax rates (average 2-3 percentage point increase)
• Standardizing document management to reduce deductions (can avoid 5-8% tax refund loss)
• Rational utilization of regional policies (such as the "one-day tour" business in comprehensive bonded zones)
• Centralized certification management of input tax invoices