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

• TheFOBpriceshallbeconvertedbasedontheUSDamountrecordedinthecustomsdeclarationformaccordingtotheforeignexchangemiddlerateonthefirstdayoftheexportmonth.
• Thetaxrebateratequeryshouldbebasedonthelatestversionofthe"2025ExportTaxRebateRateDatabase"usingtheproduct’sHScodeasthereference
• Thedeductionofinputtaxmustcomplywiththeregulatoryrequirementsof"completedocumentationandmatchinginformation."

How to accurately confirm the tax rebate rate for goods?

The tax rebate policy will continue to follow the principle of "one product,one tax rate" in 2025.It is recommended to follow the following steps to handle it:

• Step1:Verifythe10-digitHScodeofthegoodsonthecustomsdeclarationform.
  • Pleasepayspecialattentiontotheaccuracyofthe7thto10thdigitextensioncodes.
• Step 2: Log in to the "Export Tax Rebate Rate Inquiry System" on the State Taxation Administration website.
  • In2025,anewintelligentcodingandverificationfunctionwillbeadded.
• Step 3: Confirm the applicable period of the tax refund rate.
  • Thepolicyadjustmentsin2025involve,semiconductors,and32othercategoriesofgoods

How should FOB prices be standardized and calculated?

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

• Completesupportingdocumentsforpricecompositionmustberetained.
  • Includingbutnotlimitedtopurchaseandsalescontracts,freightvouchers,andinsurancedocuments.
• Declared price andThe amount difference must not exceed ±5%.
  • Thenewelectronicverificationsystemwillbelaunchedin2025.
• Special trade methods require separate filing.
  • suchasTheoverseaswarehousemodelrequirestheprovisionofawarehousinganddistributiondatachain.

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

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

• Therefundrateforvalue-addedtax(VAT)creditsoncross-bordertradehasbeenincreasedto95%.
• Newlyadded"GreenTrade"taxrebateincentivepolicy
  • Theexporttaxrebatefornewenergyproductshasbeenincreasedby2percentagepoints.
• Establish an "Negative List" system for export tax rebates.
  • Implementdifferentiatedsupervisionon56categoriesofsensitivegoods.

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:

• Agentqualificationreview
  • From2025onwards,agentsarerequiredtoholdAEOcertification
• Security of fund flow
  • Itisrecommendedtoadoptthird-partypaymentplatformsupervision.
• Document Management Compliance
  • In2025,theretentionperiodforelectronicdocumentswillbeextendedto10years.

Case Study of an Electronic Component Export Enterprise: In March 2025,the FOB export price was $500,000,with a tax rebate rate of 13% and an input tax amount of ￥420,000.Calculated at an exchange rate of ￥6.85 per US dollar,the tax rebate amount = ($500,000 × 6.85 × 13%) - ￥420,000 = ￥445,250 - ￥420,000 = ￥25,250.This case demonstrates that under conditions of sufficient input tax deduction,it is possible to generate retained tax rebates.