I.Export tax rebate agentWhich parts are the costs made up of?

professionallyExport tax refundAgent fees typically include three major modules:Basic Service CostsandPayment of service feesandOther derivative costsAmong them, the basic service fee is the core fee item for the agency to process the tax return declaration, and the industry mainstream uses the following three payment methods:

• Fixed service feesSingle business charges800-3000 (depending on the amount of tax refund)
• Proportion of service costs:0.5%-1.5% of the tax refund
• Mixed chargesBasic service fee + tax refund0.3%-0.8% (common for large-scale tax refunds)

How is the service fee calculated reasonably?

The 2025 market rates for advance payment services in major port cities indicate that the fee structure of professional agency companies should include:

• Financing Interest: Annualized interest rate 8%-12% (Verification required whether it includes VAT invoice)
• Risk Margin: Typically 5%-10% of the advance amount
• Accounting period management fee:0.05%-0.1% deposit due on a daily basis after the agreed mattress cycle

Special note: The "buyout price" (i.e., fixed-rate buyout of tax refund rights) offered by certain agencies carries hidden risks, and contract terms must be carefully reviewed.

III.2025 Presentation of the latest agency fee calculation instance

Example of export tax refund100

• The traditional agent model:
  • Basic service fee: 5000 yuan (fixed) + 0.5% of tax refund amount = 5000 + 5000 = 10,000 yuan
  • Advance payment fee (30 days): 1,000,000 × 10% ÷ 365 × 30 = 8,219 yuan
  • Total Cost: 18,219 CNY
• Full package service model:
  • Comprehensive fee rate 1.2%: 1,000,000 × 1.2% = 12,000 yuan
  • Includes 60 Free of interest

The Three Golden Rules for Choosing Agent Services

• The price is comprehensive.Request a complete list of expenses (example see table below)
• Confirm service boundariesIt is clear whether it includes:
  • Examination of customs certificates
  • Treatment of tax disputes
  • Foreign exchange procedures
• Verification of qualification documents:
  • Customs AEO certification certificate
  • Certificate of Foreign Exchange Administration
  • Licensed Tax Officers

V.2025 Common Questions Authority Answers

Q: Are there government guidelines for agency fees?
Currently, the state has not set a unified fee standard, but the Import and Export Service Fee Guidelines issued by the China Customs Brokers Association in 2024 recommend that the agency fee rate should not exceed 2% of the tax refund amount.

Q: Can I negotiate agency fees on my own?
Companies with annual export volumes exceeding $5 million can typically secure a discount of 20-30% off standard rates, but must provide complete trade data as supporting evidence.

Q: Do I have to choose a payroll service?
According to the latest data from the State Taxation Administration in 2025, the normal tax refund cycle has been shortened to within 45 working days. It is recommended to prioritize using your own funds for cash flow. If advance funding is indeed necessary, be sure to request the agency company to provide a Proforma Invoice to confirm the costs in advance.

Q: Can I apply for value added tax deduction?
According to Document [2023] No. 13 of the Ministry of Finance and State Taxation, the agency service fee obtained with a special VAT invoice can be used for input tax deduction at a 6% tax rate.