AgencyTax RebatesWhat is the calculation formula for?

According to the newly implemented "Administrative Measures for Value-Added Tax and Consumption Tax on Export Goods and Services" in 2025, the calculation of export tax rebate amounts by agents followsTax refund amount = (FOB price of exported goods × tax refund rate) - input VAT already paidThe basic formula. Special attention should be paid to:

• The FOB price shall be converted based on the USD amount recorded in the customs declaration form according to the foreign exchange middle rate on the first day of the export month.
• The inquiry of tax refund rates shall be based on the latest version of the "2025 Export Tax Refund Rate Database" using the product's HS code.
• The deduction of input tax must comply with the regulatory requirements of "complete documentation and matching information."

How to accurately confirm the tax rebate rate for goods?

The 2025 tax refund policy continues to adhere to the "one product, one rate" principle. It is recommended to follow the steps below:

• Step 1: Verify the 10-digit HS code of the goods on the customs declaration form.
  • Please pay special attention to the accuracy of the 7th to 10th digit extension codes.
• Step 2: Log in to the "Export Tax Rebate Rate Inquiry System" on the State Taxation Administration website.
  • New intelligent code verification feature to be added in 2025.
• Step 3: Confirm the applicable period of the tax refund rate.
  • The 2025 policy adjustments involve?New Energy?, semiconductors, and 32 other categories of goods

How should FOB prices be standardized and calculated?

In Announcement No. 18 of 2025 by the General Administration of Customs, it is explicitly required that export agency enterprises must establishFOB price tracing mechanism:

• Complete supporting documents for price composition must be retained.
  • Including but not limited to purchase and sales contracts, freight vouchers, and insurance documents.
• Declared price and?Forex Settlement?The amount difference must not exceed ±5%.
  • A new electronic verification system will be added in 2025.
• Special trade methods require separate filing.
  • such asCross-border E-commerceThe overseas warehouse model requires the provision of a warehousing and distribution data chain.

What are the key changes in the 2025 tax refund policy?

According to Announcement No. 3 issued by the Ministry of Finance in January 2025, the focus is on three major adjustments:

• The refund rate for value-added tax (VAT) credits on cross-border trade has been increased to 95%.
• Newly added "Green Trade" tax rebate incentive policy
  • The export tax rebate for new energy products has been increased by 2 percentage points.
• Establish an "Negative List" system for export tax rebates.
  • Implement differentiated supervision on 56 categories of sensitive goods.

What risks should be noted when choosing export agency services?

Based on 20 years of export agency practice experience, it is recommended to focus on the following risk points:

• Agent qualification review
  • Starting from 2025, all proxy enterprises are required to hold an AEO certification.
• Security of fund flow
  • It is recommended to adopt third-party payment platform supervision.
• Document Management Compliance
  • The retention period for electronic documents will be extended to 10 years in 2025.

Case study of an electronic component export enterprise: In March 2025, the export FOB price was $500,000, the tax rebate rate was 13%, and the input tax amount was ￥420,000. Calculated at an exchange rate of 6.85, the tax rebate amount = ($500,000 × 6.85 × 13%) - 420,000 = ￥445,250 - 420,000 = ￥25,250. This case demonstrates that a tax credit refund may occur when input tax deductions are fully utilized.