The agent’sCalculation formulaThe pre - condition is that the applicant has confirmed whether the product is within or outside the 3C scope.If not confirmed,the Judgment and Appraisal of the 3C Certification Catalog Scope needs to be handled first.

According to the latest "Administrative Measures for Value-Added Tax and Consumption Tax on Exported Goods and Services" issued in 2025,the calculation of export tax rebates for agents follows the basic formula:Tax refund amount = Tax-exclusive value of goods × Tax refund rate.Among them,three core elements require special attention:

• Excludingtaxvalueofgoods=Tax-inclusivepurchaseprice÷(1+VATrate)
• TaxrefundrateItisnecessarytocheckthecorrespondingtaxrateofthecommodity’sHScodeontheofficialwebsiteoftheGeneralAdministrationofCustoms(theaveragetaxrefundrateformechanicalandelectricalproductsin2025remainsat13%).
• Theexchangerateisbasedontheforeignexchangemid-priceonthefirstworkingdayofthemonthofexport(thenewcross-borderRMBsettlementexchangerateconversionnormsintroducedin2025).

What improvements have been made to the application process for 2025?

The three facilitation measures implemented by the State Taxation Administration in 2025 are:

• Thedeadlineforelectronicfilinghasbeenshortened.
  • Theagencymustcompletethedocumentfilingwithin90daysafterexport(previously180days).
  • Thetaxrefundapplicationcyclehasbeenshortenedto15workingdays.
• Intelligent Document Review System Upgrade
  • AddedHScodeauto-matchingfeature.
  • AutomaticverificationofcustomsdeclarationformsandVATinvoicedata
• Cross-departmental data interoperability
  • Real-timedatasharingamongcustoms,taxation,andforeignexchangeauthorities
  • ExportThewrite-offperiodhasbeenextendedto210days.

What situations will lead to tax - rebate failure?

According to the statistical analysis of inspection cases from 2023 to 2024,the three major high-risk risk points are:

• Inputinvoiceissues
  • Thesupplier’staxcreditratingisbelowGradeB.
  • Theproductnameontheinvoicedoesnotmatchthatonthecustomsdeclaration.
• Document Filing Deficiencies
  • Theconsigneeonthebillofladingshowstheintermediaryratherthantheendbuyer.
  • Theamountontheproformainvoicedeviatesfromthecustomsdeclarationbymorethan5%.
• Abnormal foreign exchange receipt
  • Cross-borderRMBsettlementwasnotconductedthroughthedesignatedaccount.
  • Theproportionofadvancepaymentsexceeds30%withoutspecialdeclaration.

How to choose a reliable export agency company?

Recommended to evaluate agency company professionalism from three dimensions:

• Qualificationreview
  • PossessingCustomsAEOAdvancedCertification
  • StateAdministrationofForeignExchangeClassifiedManagementCategoryAEnterprises
• Data - Driven Decision - Making
  • Provideafull-processvisualtrackingsystem.
  • Adedicatedtradecompliancereviewpositionisestablished.
• Service transparency
  • Clearlyinformthecustomsdeclarationproductnamereviewstrategy.
  • Provideadetailedestimatecalculationsheetfortaxrefunds.

What materials are required for export agency?

The list of declaration materials for the new version in 2025 includes:

• Basictradedocuments
  • OriginalProformaInvoice
  • PackingList(mustindicatenetweight,grossweight,andvolume)
• Proof of Funds Flow
  • ForeignExchangeReceiptVoucher(includingSWIFTmessage)
  • Domesticspecialvalue-addedtaxinvoicedeductioncopy
• Special documents
  • DeclarationofOrigin(ApplicabletoRCEPMemberStates)
  • DangerousGoodsTransportIdentificationReport(ifapplicable)