Export tax refundHow exactly is it calculated?

According to the latest announcement of the Ministry of Finance in 2025,Export tax refundThe tax refund amount calculation formula is:Tax refund amount =Export goodsFOB price × Tax refund rate ÷ (1 + VAT rate). For example, if the FOB price of a certain electronic product is $100,000 (The exchange rateexchange rate 7.0), the tax refund rate is 13%, and the VAT rate is 13%, then the tax refund calculation is: 700,000 yuan × 13% ÷ 1.13 ≈ 80,530 yuan.

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• Orders that have not completed foreign exchange receipt verification and write - off (required by the new regulations of the State Administration of Foreign Exchange in 2025)
• Agency business that is not self - operated for export (a complete agency agreement is required)
• Export goods involved in the anti - dumping list (updated monthly by the General Administration of Customs)
• Failure to declare within the specified time limit (changed to within 210 days after shipment in 2025)

Will the agency service fee affect the tax refund amount?

The service fees of professional foreign trade agencies usually adoptA stepped charging structure:

• Basic service fee: 0.8% - 1.2% of the cargo value (including document preparation, customs declaration, etc.)
• Value - added services:
  • Foreign exchange risk hedging: 0.3% - 0.5%
  • Fast - track tax refund channel: 0.2%

These feesare not included in the tax refund basebut a compliant agency will help enterprises save 3 - 5% of the comprehensive cost through tax planning.

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

• Added newDigital tax refund declaration system(Module of Golden Tax Phase V of the State Taxation Administration)
• The tax refund rate for machinery and equipment has been increased to 17% (announced by the Ministry of Finance in December 2024)
• For cross - border e - commerce B2B exports, the"Sweet Clearance Guide",
• The tax refund review period has been shortened to 45 working days (originally 90 days)

What are the common tax refund misunderstandings that enterprises often fall into?

• Misconception 1:Believing that the freight/insurance premium included in the CIF price can be involved in the tax refund calculation
• Misconception 2:Ignoring the verification time limit of input VAT invoices (180 - day validity period)
• Misconception 3:Converting the exchange rate on ones own (it must be based on the middle price of the Bank of China on the day of customs declaration)
• Misunderstanding 4:Failure to make accounting segmentation for cross - year business (affecting the calculation of the tax refund amount)

How to choose a suitable tax refund agency?

It is recommended to examine thefour - dimensional qualifications of the agency:

• Customs AEO Advanced Certification Qualification
• Enterprises classified as Class A in the classified supervision of the State Administration of Foreign Exchange
• Having a team of cross - border tax planners
• Coverage rate of local service outlets (recommended to be at the provincial level or above)

According to the research data of the China Foreign Trade Association in 2025, professional agencies can increase the tax refund efficiency of enterprises by 40%, and the average time for tax refund funds to arrive in the account is shortened by 22 days.