Export tax refundHow exactly is the amount calculated?

According to the latest 2025 "Administrative Measures for Value-Added Tax and Consumption Tax on Exported Goods and Services," the formula for calculating the tax refund amount is:

• Tax refund amount = FOB price of exported goods × Tax refund rate
• Actual implementation must satisfy:
  • Obtain legally valid special VAT invoices
  • Complete foreign exchange verification procedures
  • The product is in the latest 《Export tax refundwithin the “Rate Table” catalog

Example: A company exports electromechanical products with an FOB value of RMB 1 million and a rebate rate of 13%, yielding a theoretical rebate of RMB 130,000. However, this must be reduced by the agency service fee (usually 5–8% of the rebate) and the bank handling fee (about 0.1%).

What costs are included in the agency service fee?

41. The charging structure of a regular agency company should include:

• Basic Service Costs: Handling of customs declaration documents, tax filing, and other fixed costs
• : Expedited clearance, special storage, and other premium services.: The capital cost arising from the advance payment of tax refunds
• Additional service fee: Value-added services such as special document authentication and expedited processing

2025 industry research data shows that the median comprehensive service fee rate is 6.2% of the refund amount, down 0.8 percentage points from 2023, primarily due to the widespread adoption of electronic processes.

How can the accuracy of proxy calculations be verified?

It is recommended to use a three-step verification method:

• Verify the tax refund rate: Log in to the official website of the State Taxation Administration to check the latest version of the HS code and its corresponding export tax rebate rate.
• Review input invoices: Ensure that the invoice amount and item description are identical to those on the customs declaration.
• Review of Foreign Exchange Rate Translation: Confirm the use of the PBOC central parity rate on the first working day of the month when customs declaration is made

Special reminder: New in 2025Intelligent Tax Refund Verification System, companies can pre-review tax refund data online.

What are the common pitfalls of proxy tax refund services?

• Inflated-quotation type: Commitment to a 95% tax rebate rate (actual maximum 13%)
• Bill forgery type: Illegal acts such as forging customs clearance stamps
• Pool Risk: Misappropriating corporate tax refunds for short-term investments

It is recommended to choose an agent with the following qualifications:

• 39. Customs AEO advanced certified enterprise
• Foreign Exchange Administration Classification of Class A Enterprises
• Holding the Certificate of International Freight Forwarding Professionals (CIFA)

What important policy changes occurred in 2025?

• Cross-border e-commerce B2B exports can now enjoy full tax rebates (previously limited to general trade only)
• The tax refund review period has been shortened to 10 working days (it was 15 working days in 2023).
• An additional 20 categories of products have seen their export tax rebate rates raised, including new-energy-vehicle parts and photovoltaic modules.

Special Notice: Starting January 1, 2025, paper VAT invoices will be completely discontinued; all tax refund applications must be based on electronic invoices.