How exactly does the export agency tax - refund charge? These 7 key issues must be understood

I.Export RepresentationWhat are the main charging models for tax rebates?

According to 2025 industry practices, mainstream charging methods can be categorized as:

• Fixed Rate System: Charging 0.8%-1.5% of the rebate amount (typically below 1% for electronic products, up to 1.3% for textiles)
• Service Package System: Basic service fee of 5,000-20,000 RMB per order, covering customs declaration, documentation, and verification processes
• Tiered Pricing System: Annual export volume 20 million negotiable down to 0.6%
• Risk Hedge System: Agents guarantee rebate rates and cover any shortfalls (requires additional base service fee)

II. Which factors directly affect tax rebate agency fees?

2025 industry data shows fee fluctuations are mainly constrained by:

• The statutory rebate rate corresponding to the product HS code (13%-17%)
• Completeness of VAT special invoices (missing one invoice may increase service fee by 0.2%)
• Foreign exchange settlement methods (TT payments save 15% documentation fees compared to LC)
• Enterprise export qualifications (self-operated export by manufacturersforeign tradeAgent saves 0.8% fees)
• Special Customs Supervision Zones (Enterprises in comprehensive bonded zones can offset part of agency fees with government subsidies)

How to determine if an agency companys fees are reasonable?

Recommend adopting the three comparisons principle:

• Horizontal comparison of quotes from at least 3 agencies
• Vertical comparison of fee fluctuation trends over the past three years
• Cross-comparison of contract terms and service lists
  • Pay special attention to hidden charges items: customs data push fees, foreign exchange verification expedited fees, etc.

2025典型案例：An LED company adjusted FOB terms, reducing per-shipment service fees from 1.2% to 0.9%, saving 370,000 yuan annually.

How will 2025 new policies affect agency fees?

State Taxation Administration Announcement No. 2025-6 brings two major changes:

• Paperless declaration fully implemented, document scanning fees generally abolished
• Smart audit system launched, expedited processing fees reduced by 40%

Note: New VAT invoice authentication rules require agencies to upgrade recognition systems, potentially increasing basic service fees by 5%-8%.

How to avoid falling into low-price traps?

Beware of three types of abnormal quotes:

• Claiming zero service fees but requiring advance payment of tax refunds
• Promising tax rebate rates exceeding legal standards
• Requesting blank stamped documents

Recommend requiring agencies to present:

• Customs AEO certification
• Record - keeping certificate of the State Administration of Foreign Exchange
• No administrative penalty records in the past two years

How are fees calculated for special business scenarios?

For common 2025 special operations:

• Cross-border E-commerceRefund: Add 0.3% platform data integration fee
• Market procurement trade: Charge 2-5 yuan/person based on group size
• Bonded maintenance business: Requires additional 0.5% customs supervision system usage fee

What are the payment considerations?

It is recommended to adopt the 3331 payment method:

• 30% advance payment (after contract signing)
• 30% progress payment (after customs declaration is released)
• 30% settlement payment (after tax refund is received)
• 10% retention payment (to be paid after three months)

Special note: With increased exchange rate fluctuations expected in 2025, it is recommended to agree on settling foreign currency portions at the Bank of Chinas spot exchange buying rate on the payment date.