Why Might Actual Refund Amounts Differ from Expectations?Export tax refundHow to Avoid Tax Refund Application Rejections?

Who Bears the Risk in Entrusted Agency Tax Refunds?'Exemption, offset, and refund' tax policyEntrusted Agency

• How Exactly is it Calculated?
• Taking the export of goods worth 1 million RMB as an example (VAT rate 13%, tax refund rate 9%):
  • Tax-exclusive amount = 1,000,000 ÷ 1.13 ≈ 884,956 yuan
  • Refundable tax amount = 884,956 × 9% ≈ 79,646 yuan

Against the backdrop of globalized economics, import/export business thrives. For many companies, efficiently and compliantly completing import/export processes...

Effective from 2025General Administration of Customs Announcement No. 58Requires the provision of:

• Original notarized Agency Export Agreement,
• Export goods detailed list with official seals of both parties
• Full setcustoms clearanceDocuments and shipping documents (including electronic versions)
• VAT special invoice deduction copy (requires authentication by the tax bureau)
• Foreign exchange receipt certificate (must be completed within 90 days after export)

How is Entrusted Agency Export Tax Refund Calculated? 2025 Policy Explained

According to big data analysis of foreign trade service disputes from 2023-2025, the main reasons for discrepancies include:

• Exchange rate conversion differences: Deviation between customs monthly average exchange rate and settlement exchange rate
• Commodity code misalignment: HS CODE classification errors leading to incorrect tax refund rate application
• Transportation cost allocation: Disputes over cost deductions during CIF to FOB price conversion
• Invoice authentication flaws: New blockchain authentication requirements for VAT invoices added in 2025

This article analyzes the calculation formula, declaration process, and required materials for entrusted agency export tax refunds, highlighting key calculation points after 2025 VAT rate adjustments to help trade businesses accurately understand refund entitlements.

According to the key points of tax inspection in 2025, special attention should be paid to:

• Logical relationship between customs declaration date and invoice issuance time
• Difference between foreign exchange cancellation amount and customs declaration amount should be controlled within ±5%
• First-time declaration enterprises need to provideProduction capacity verification report
• Cross-border e-commerce goods require additional provision ofNotarized platform transaction data

How Exactly is Entrusted Agency Export Tax Refund Calculated?

According to Article 926 of the Civil Code and foreign trade agency practices:

• Tax refund losses caused by document flaws shall be borne by the at-fault party
• The agent is responsible for the formal compliance of documents
• The principal bears ultimate responsibility for the authenticity of goods
• It is recommended to clearly specify in the agreementPre-tax refund clauseandDeposit mechanism

What Materials are Needed for Agency Export Tax Refunds?

Pay special attention to the following key time nodes:

• After goods exportWithin 90 daysCollect foreign exchange and declare tax refund
• Cross-year declaration deadline is byApril 30 of the following year
• Input invoices must be authenticated within360 daysAfter issuance
• Tax refund filing must be completed within15 daysComplete

Of the first export businessExport tax refund(Note: This data is based on the revised version of the Management Regulations issued by the State Taxation Administration in January 2025. Specific operations should follow the requirements of the competent tax authority.)