一、輸出稅還付代理What components make up the fee?

Professional輸出稅還付The agency fee typically comprises three main modules:Basic service fee、Advance Funding Service FeeとOther incidental expenses. Among these, the basic service fee is the core charge levied by the agency for handling tax-rebate declarations. In 2025, the mainstream industry adopts the following three pricing models:

• Fixed service fee: A single transaction is charged 800–3,000 RMB (depending on the size of the tax refund).
• Proportional service fee: A fee of 0.5%–1.5% of the tax refund amount will be charged
• Hybrid billing: Basic service fee + 0.3%–0.8% of the tax refund amount (common in large-value tax refund transactions)

II. How should the advance funding service fee be calculated to be considered reasonable?

According to the 2025 advance-fee service pricing in major port cities, the fee schedule of professional agencies should include:

• Advance funding interest: 8%–12% annualized (need to verify whether VAT invoice is included)
• Risk deposit: typically 5%–10% of the advance funding amount
• Account Period Management Fee: A late fee of 0.05%-0.1% per day will be charged after the agreed-upon financing period.

特に注意：一部の代理店が提供する「買い取り価格」（固定レートで還付請求権を買い取る方式）は潛在的なリスクを伴うため、契約條項を慎重に確認する必要があります。

3. 2025 Latest Agency Fee Calculation Example Demonstration

Taking an export tax rebate of RMB 1 million as an example:

• Traditional Proxy Pattern：
  • Basic service fee: 5,000 RMB (fixed) + 0.5% of the tax refund amount = 5,000 + 5,000 = 10,000 RMB
  • Advance funding cost (30 days): 1,000,000 × 10% ÷ 365 × 30 = 8,219 USD
  • Total Cost: 18,219 RMB
• Full-service model：
  • Comprehensive rate 1.2%: 1,000,000 × 1.2% = 12,000 RMB
  • Includes 60-day interest-free advance funding

IV. Three Golden Rules for Choosing a Proxy Service

• Price comparison must be comprehensive: Provide a complete cost breakdown (see sample table below).
• Confirm service boundaries: Clarify whether it is included:
  • Customs declaration document review
  • Tax Dispute Resolution
  • Foreign exchange verification procedures
• Verify qualification documents：
  • Customs AEO Certification Certificate
  • SAFE Filing Certificate
  • License to Practice as a Tax Advisory Firm

V. Authoritative Answers to Frequently Asked Questions in 2025

Q: Is there a government-guided price 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 not exceed 2% of the tax refund amount.

Q: Can the agency commission rate be negotiated independently?
Enterprises with annual export volumes exceeding USD 5 million can typically secure a discount of 20–30 % off the standard rate, provided they furnish complete trade data as supporting evidence.

Q: Is the advance funding service mandatory?
According to the latest 2025 data from the State Taxation Administration, the standard tax-refund cycle has been shortened to 45 working days. It is recommended to prioritize using your own working capital; if advance funding is absolutely necessary, be sure to request the agency to provide a Proforma Invoice to confirm the costs in advance.

Q: Can the agency fee be claimed as a VAT input credit?
Pursuant to Caishui [2023] No. 13, the agency service fee for which a special VAT invoice has been obtained may be credited as input VAT at the 6% tax rate.