How is export tax rebate calculated for agency exports? These 7 key questions must be understood

According to the Administrative Measures for Value - added Tax and Consumption Tax on Exported Goods and Services implemented in 2025, agency export tax rebate needs to meet three conditions simultaneously:Export DrawbackWhat is the basic principle?

The essence of agency export tax rebates isWhoA complete export agency agreement should be attached with:, who gets tax refund,an extension of the principle. According to the Export Tax Rebate (Exemption) Management Measures issued by the State Taxation Administration in 2024, under the agency export model, the entrusted party (the agency company) must process the tax rebate using the principals special VAT invoice. The core logic here is:

• The actual ownership of the exported goods belongs to the principal
• The agency company acts as the customs declaration entity
• The tax rebate funds ultimately flow to the actual production enterprise

II. What changes have been made to the agency export tax rebate calculation formula in 2025?

The tax rebate amount calculation still followsFOB price × tax refund rate,the basic formula, but special attention must be paid to thethree adjustments:

• effective in 2025:
• Exchange rate conversion uses the weighted average exchange rate published monthly by customs
• Newly addedCross-border E-commerceB2B direct export tax rebate channel

The tax rebate rate for 68 products, including electronic components, has been increased to 13%

Specific calculation example: A company entrusts an agency to export mechanical parts with an FOB price of USD 100,000. The monthly exchange rate is 6.85, and the tax rebate rate is 13%. The tax rebate amount = 100,000 × 6.85 × 13% = 89,050 yuan

• III. What is the fundamental difference between agency export and self-operated export tax rebates?:
  • Difference in document flow
  • Self-operated export: The factory directly issues invoices to the foreign buyer
• Agency export: The factory issues invoices to the agency company, which then issues a proforma invoice:
  • Difference in tax rebate entity
  • Self-operated export: The production enterprise handles the tax rebate itself

Does the agency service fee affect the tax refund calculation?

According to the latest interpretation in 2025,the agency service fee is not included in the tax refund base. The correct calculation method should be divided into two independent steps:

• Goods transaction part: Calculate the full tax refund based on the FOB price
• Service fee part: Levy VAT separately at the 6% modern service industry tax rate

How to avoid common risks in agency export tax refunds?

• Three-step qualification review method:
  • Verify the customs AEO certification level of the agency company
  • Check the registration status on the State Administration of Foreign Exchange list
  • Confirm the validity period of electronic port operation permissions
• Key points of document management:
  • The VAT invoice must note the entrustment agreement number
  • The payee on the customs declaration must match the agency agreement
  • Foreign exchange settlement documents must reflect the actual goods value

What core documents are required for agency export tax refunds?

• Notarized agency agreement (2025 standard format)
• Electronic customs declaration record (must include HS code and transaction terms)
• Bank foreign exchange receipt (converted RMB amount)
• VAT special invoice (original deduction copy)
• Export goods filing documents (logistics tracking proof)

How to handle tax refund delays?

Based on over 200 cases handled by the author, it is recommended to adopt thefour-phase handling method:

• Week 1: Verify the declaration system status code (focus on checking doubt markers)
• Week 2: Prepare supplementary materials package (including logistics delivery proof, etc.)
• Week 3: Initiate tax bureau appointment for face-to-face discussion
• Week 4: Consider applying for extended declaration (must be before April 15 of the following year after export)

Special reminder: The 2025 tax refund declaration deadline has been adjusted to210 days after goods exportOverdue submission will affect 30% of the tax refund. It is recommended that enterprises establish a dual-calendar reminder system (export date + 210-day deadline) and maintain weekly data reconciliation with agency companies.