Export tax refundWhat factors ultimately determine the amount?

Under the current policy in 2025,Export tax refundThe tax refund amount calculation formula is:(VAT special invoice amount × tax refund rate) - agency service feeThe specific influencing factors include:

• The latest export tax rebate rates corresponding to the HS codes of goods (the tax rebate rates for mechanical and electrical products in 2025 generally range from 9% to 13%).
• Compliance of VAT Special Invoice (Note: New E-invoice Verification Regulations Effective in 2024)
• Consistency between customs declaration forms and foreign exchange receipts (State Administration of Foreign Exchange to strengthen cross-border capital supervision in 2025)

What is the reasonable range for the service fees charged by an agency?

Legitimate agency companies typically adoptTiered pricing model:

• Basic Service Fee: 0.3%-0.8% per order (including document review and declaration services)
• Value Added Services:
  • Expedited Declaration: 500-2000 RMB per instance
  • Exception Handling: Billing based on actual working hours

Be wary of ultra-low quotes below 0.2%, as they may carry risks of fraudulent invoicing or regulatory violations.

How to determine whether an agency company has genuine tax refund capabilities?

Proposal to passfour-step verification method:

• Check qualifications: Electronic Port IC Card operation authority + SAFE (State Administration of Foreign Exchange) registration.
• Verification Case: Request to provide tax refund documents from the same industry for the past 3 months (sensitive information must be redacted).
• Test response: Simulate abnormal situations (such as document discrepancies) to observe handling capabilities.
• Fund Supervision: Ensuring tax refunds are directly deposited into corporate accounts without intermediary handling.

Is the "100% tax refund" promised by the agency reliable?

According to the 2025 data from the General Administration of Customs, the normal tax refund success rate is approximately 92%-95%. There areA reasonable risk exposure of 5%, primarily from:

• HS Code Classification Disputes (87 New Subcategories to Be Added in 2025)
• Cross-border logistics document timeliness (especially for urgent orders switching from sea to air freight)
• Exchange rate fluctuation-induced collection discrepancies (special attention required when the monthly fluctuation of USD to RMB exceeds 1.5%)

Is it more cost-effective to handle tax refunds on your own or through an agent?

Recommended ReferencesThreshold calculation formula:

• Annual export amount < RMB 5 million: Self-handling is more cost-effective.
• RMB 5-20 million: Time cost of accounting personnel needs to be calculated (it is recommended to choose an agency when the monthly salary of a full-time accountant exceeds RMB 8,000).
• >20 million yuan: A professional team must be established or an A-level agency must be contracted.

Note: Companies certified as AEO by customs in 2025 can enjoy a policy benefit of a 20% faster tax refund.

How to prevent legal risks in agency rebates?

Be sure to specify it clearly in the contract.Three Major Exemption Clauses:

• The authenticity of the invoice is the sole responsibility of the supplier.
• The logistics documents must be issued by the actual carrier.
• The foreign exchange collection account must be consistent with the customs declaration form.

Among the 37 tax fraud cases investigated and dealt with by the State Taxation Administration in 2025, 29 involved agency companies illegally using "third-party foreign exchange collection."

Can cross-border e-commerce also enjoy tax refunds through agents?

According to the new policy in 2025, cross-border e-commerce enterprises that meet the following conditions may entrust agents to handle tax refunds:

• B2B Model: Overseas Warehouse Registration Number Required
• B2C model: Single transaction < 5,000 RMB and annual cumulative < 200,000 RMB
• Special Requirement: Declaration must be made through the Cross-border E-commerce Comprehensive Service Platform.

Note: The market procurement trade method (1039) still does not allow entrusting agency companies for tax refunds.