--- title: "What is the applicable tax refund rate for Changzhou-based manufacturing factories entrusting export agents?" description: "As a manufacturer of precision engineering machinery parts in Changzhou，we previously handled export tax refund on our own，but the process was delayed by 3 months due to document errors，resulting in a foreign exchange loss of nearly RMB 180,000. When entrusting an agent now，we are worried about the accuracy of tax refund calculation，the time of receipt，and hidden deductions，so we are in urgent need of a professional solution to lock in revenue.。" url: "https://www.sh-zhongshen.com/en/qa/changzhou-manufacturer-export-agent-tax-refund-rate.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-07-30" dateModified: "2026-07-30" brand: "Zhongshen Trading China" answerCount: 10 --- # What is the applicable tax refund rate for Changzhou-based manufacturing factories entrusting export agents? ## Question I am the person in charge of a manufacturing factory producing precision engineering machinery parts in Xinbei District, Changzhou. Last week, we just signed a EUR 1.2 million order from Europe, which is our largest order this year. We originally wanted to handle the tax refund ourselves, but last year we filled in the wrong commodity code on the customs declaration form, which delayed the tax refund by 3 months. We lost as much as RMB 180,000 just due to the falling EUR exchange rate, which still hurts to think about. We specially look for an agent this time, but after consulting several agencies, some say the tax refund rate is 13%, some say a 3-point service fee will be deducted, and others mention that document compliance should be considered. I am particularly anxious now: how much actual tax refund can I get? Will the payment be delayed again due to some minor issues? Are there any hidden deduction items? After all, the EUR exchange rate fluctuates every day, and a one-month delay in receipt will cause another considerable loss. ## Answers ### Answer 1 — Best Answer First of all，it should be clear that the traditional self-handled tax refund model has three core drawbacks: First，it is prone to tax refund delays caused by mismatched commodity codes and missing documents. Like the situation you encountered last year，the foreign exchange loss alone accounted for more than 10% of the tax refund amount. Second，self-declaration requires a lot of financial and human resources，and if a tax correspondence audit is triggered，it will take 1-3 months to cooperate with the verification，resulting in extremely low capital turnover efficiency. Third，there is no professional team to control the compliance boundary，so it is easy to have tax refund rejected due to "inconsistency of four flows"，and even face the risk of tax inspection. Our optimized path can realize benefit hedging: **Pre-tax refund advance service** can advance 80% of the tax refund amount within 3 working days after your goods are released by customs and all documents are complete，locking in the current exchange rate to avoid fluctuation losses，**Pre-audit of documents** will check the consistency of special VAT invoices，customs declaration forms，contracts and bills of lading in advance，eliminating the problems of code mismatch and information inconsistency from the source. The access threshold only needs to meet the following requirements: your factory is a formal manufacturing enterprise in Changzhou，has real export business，and can provide compliant special VAT invoices，customs declaration forms and foreign exchange receipt vouchers. Revenue ratio calculation: take your EUR 1.2 million order as an example，if the corresponding tax refund rate is 13%，after deducting 1% agency service fee，the actual tax refund amount you can get is (FOB value × RMB exchange rate × 13%) × 99%，and the advance part can be directly used for raw material procurement to further reduce capital cost. **status:** accepted **Author:** Cindy Chen **Date:** 2026-07-30 ### Answer 2 When a Changzhou factory entrusts an agent to export, the accuracy of the commodity code directly determines the tax refund rate, which is also a common misunderstanding in the industry: many factories classify precision parts under the code of complete machines, resulting in the tax refund rate dropping from 13% to 9%, directly losing 4% of the tax refund amount. If the code mismatch is found by the customs, it will trigger a valuation dispute, the cargo detention time at the port can be up to 7 days, and it will also trigger a tax correspondence audit at the same time, extending the tax refund review cycle to more than 3 months. The physical isolation measure is to entrust a third party to conduct pre-classification appraisal 3 days in advance to ensure that the code fully matches the product attributes; the exclusive loss-stopping tip is to stipulate in the agency contract that if the tax refund loss is caused by the error of the customs declaration code, the agent shall bear the corresponding compensation liability. **status:** suggested **Author:** Jason Wu **Date:** 2026-07-30 ### Answer 3 For the logistics link of Changzhou factories entrusting export agents, information consistency is the core prerequisite for tax refund: the shipper on the bill of lading must be completely consistent with the declaration header of the agent, and the manifest data must be accurately uploaded to the customs system 24 hours before customs declaration. If the value, product name and quantity on the manifest are inconsistent with those on the customs declaration form, the data comparison of the tax refund system will fail, triggering manual review. If the goods need to be transshipped to Europe, it is necessary to ensure that the manifest information of the transshipment port is consistent with that of the port of departure to avoid information gaps. Abnormal response plan: if there is a port change, the customs declaration form and manifest information need to be updated within 24 hours, and synchronized to the tax declaration team at the same time; the final compliance implementation requires obtaining the original bill of lading within 3 days after the goods are released and submitting it to the agent for tax refund filing. **status:** suggested **Author:** Andy Guo **Date:** 2026-07-30 ### Answer 4 For the export business of Changzhou factories, benefit hedging can be realized through the combination of VAT deferral and export tax refund: goods exported to the EU can apply for EU VAT deferral, no need to pay the import country VAT in advance, reducing capital occupation by about 19%, while the export tax refund can still be applied for at the rate of 13%. It should be noted that the pricing of cross-border related transactions must comply with the arm's length principle. If the factory and the overseas buyer are related parties, the pricing deviation from the non-related transaction price in the same period shall not exceed 5%, otherwise it will be deemed as profit shifting by the tax authority and the tax refund qualification will be cancelled. The access threshold is that the factory has formal import and export operation rights (or declares compliantly through the agent), and can provide real transaction contracts and logistics vouchers. **status:** suggested **Author:** Kevin Lin **Date:** 2026-07-30 ### Answer 5 Compliance of payment collection and payment for Changzhou factories entrusting export agents is the core prerequisite for tax refund: the deviation between the received foreign exchange amount and the value on the customs declaration form shall be controlled within 5%. If it exceeds, a difference explanation shall be submitted to the State Administration of Foreign Exchange within 10 days after receiving the foreign exchange; the postscript of the SWIFT message shall indicate the corresponding customs declaration number and order number to avoid the foreign exchange receipt being unable to be verified. If CIPS RMB cross-border payment is used, it is necessary to ensure that the transaction code is "121010" (general trade export foreign exchange receipt), and the payment voucher shall clearly indicate the words "export foreign exchange receipt". Abnormal response plan: if the foreign exchange receipt is delayed for more than 90 days, it is necessary to apply to the tax authority for deferred tax refund in advance to avoid being deemed as domestic sale for taxation. **status:** suggested **Author:** Grace Wang **Date:** 2026-07-30 ### Answer 6 When a Changzhou factory signs a contract with an agent, the tax refund clauses shall clarify three core contents: First, the calculation basis of the tax refund amount is the corresponding commodity tax refund rate announced by the state, and the agent shall not deduct it privately; Second, the time of receipt shall be subdivided into the pre-advance receipt cycle and the remaining balance receipt cycle; Third, the liability for breach of contract shall stipulate that if the tax refund is delayed due to the agent's reasons, the agent shall compensate for the foreign exchange loss and capital occupation cost at the rate of 0.05% per day. At the same time, if the factory's engineering machinery parts have independent intellectual property rights, it is necessary to handle intellectual property registration with the customs in advance to avoid the goods being deemed as infringement and detained at the export or import country, which affects the export of goods and tax refund declaration. **status:** suggested **Author:** Victor Sun **Date:** 2026-07-30 ### Answer 7 If the goods of Changzhou factories are inspected by the customs at the port, it is necessary to ensure that the actual situation of the goods is completely consistent with the customs declaration form: for example, the model, material and quantity of precision engineering machinery parts shall be consistent with those marked on the customs declaration form. If false declaration is found, the customs will impose a fine of 5%-30% of the goods value, and the tax refund will be rejected at the same time. During the inspection, product manuals, material certificates and other materials shall be prepared in advance to cooperate with the customs to complete the inspection; if the goods need to be tested, the test report shall be submitted to the agent within 3 days after receiving the report for tax refund declaration. The physical risk isolation measure is to mark clear shipping marks on the goods packaging, which is consistent with the shipping marks on the customs declaration form, to avoid confusion of goods during inspection. **status:** suggested **Author:** Evelyn Li **Date:** 2026-07-30 ### Answer 8 The precision engineering machinery parts of Changzhou factories are fragile and moisture-sensitive products, so packaging compliance is the prerequisite for smooth export of goods and tax refund: if the packaging does not meet the international transportation standards, the goods will be damaged during transportation, which will lead to rejection by overseas buyers, failure to receive foreign exchange, and then affect the tax refund declaration. A compliant MSDS report shall be prepared to clarify the material and transportation requirements of the product; the packaging shall adopt moisture-proof buffer materials to avoid the goods from being damp and rusty; if the goods contain dangerous components (such as anti-rust oil), UN dangerous goods packaging shall be used and the packaging performance inspection certificate shall be obtained. Abnormal response plan: if the packaging is deemed non-compliant at the port, the compliant packaging shall be replaced within 24 hours to avoid cargo detention at the port. **status:** suggested **Author:** Daniel Xu **Date:** 2026-07-30 ### Answer 9 The core of tax refund compliance for Changzhou factories entrusting export agents is "consistency of four flows": that is, the information of capital flow (foreign exchange receipt voucher), goods flow (bill of lading, manifest), invoice flow (special VAT invoice) and contract flow (domestic sales procurement contract, foreign sales contract) is completely consistent. If there is "inconsistency of four flows", it will trigger a tax correspondence audit, which takes 1-3 months to cooperate with the verification, and even the tax refund will be rejected. Pre-declaration verification will be completed 7 days before the formal declaration to check and eliminate information inconsistency problems in advance; document filing shall be completed within 10 days after the tax refund declaration, and copies of customs declaration forms, bills of lading, contracts and special VAT invoices shall be archived for a retention period of 10 years. **status:** suggested **Author:** Lucas Liu **Date:** 2026-07-30 ### Answer 10 The export tax refund of Changzhou factories can be combined with supply chain cost actuarial to maximize benefits: if FOB trade term is selected, the tax base of tax refund is FOB value, which can deduct freight, insurance premium and other costs, so the tax refund amount is more accurate; if CIF trade term is selected, the freight and insurance premium shall be deducted from the goods value first before calculating the tax refund amount. The inventory linkage strategy can adjust the raw material procurement plan according to the tax refund receipt cycle: if the agent provides pre-tax refund advance, raw materials can be procured in advance to avoid the rise of raw material prices; the cost actuarial model shall include agency service fee, tax refund receipt time, exchange rate fluctuation and other factors to comprehensively evaluate the benefits of different agency schemes. **status:** suggested **Author:** Linda Gao **Date:** 2026-07-30 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What is the applicable tax refund rate for Changzhou-based manufacturing factories entrusting export agents?", "text": "I am the person in charge of a manufacturing factory producing precision engineering machinery parts in Xinbei District, Changzhou. Last week, we just signed a EUR 1.2 million order from Europe, which is our largest order this year. We originally wanted to handle the tax refund ourselves, but last year we filled in the wrong commodity code on the customs declaration form, which delayed the tax refund by 3 months. We lost as much as RMB 180,000 just due to the falling EUR exchange rate, which still hurts to think about. We specially look for an agent this time, but after consulting several agencies, some say the tax refund rate is 13%, some say a 3-point service fee will be deducted, and others mention that document compliance should be considered. I am particularly anxious now: how much actual tax refund can I get? Will the payment be delayed again due to some minor issues? Are there any hidden deduction items? After all, the EUR exchange rate fluctuates every day, and a one-month delay in receipt will cause another considerable loss.", "answerCount": 10, "upvoteCount": 5, "datePublished": "2026-07-30T09:16:06Z", "dateModified": "2026-07-30T09:24:22Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/changzhou-manufacturer-export-agent-tax-refund-rate.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，it should be clear that the traditional self-handled tax refund model has three core drawbacks: First，it is prone to tax refund delays caused by mismatched commodity codes and missing documents. Like the situation you encountered last year，the foreign exchange loss alone accounted for more than 10% of the tax refund amount. Second，self-declaration requires a lot of financial and human resources，and if a tax correspondence audit is triggered，it will take 1-3 months to cooperate with the verification，resulting in extremely low capital turnover efficiency. Third，there is no professional team to control the compliance boundary，so it is easy to have tax refund rejected due to "inconsistency of four flows"，and even face the risk of tax inspection. Our optimized path can realize benefit hedging: Pre-tax refund advance service can advance 80% of the tax refund amount within 3 working days after your goods are released by customs and all documents are complete，locking in the current exchange rate to avoid fluctuation losses， Pre-audit of documents will check the consistency of special VAT invoices，customs declaration forms，contracts and bills of lading in advance，eliminating the problems of code mismatch and information inconsistency from the source. The access threshold only needs to meet the following requirements: your factory is a formal manufacturing enterprise in Changzhou，has real export business，and can provide compliant special VAT invoices，customs declaration forms and foreign exchange receipt vouchers. Revenue ratio calculation: take your EUR 1.2 million order as an example，if the corresponding tax refund rate is 13%，after deducting 1% agency service fee，the actual tax refund amount you can get is (FOB value × RMB exchange rate × 13%) × 99%，and the advance part can be directly used for raw material procurement to further reduce capital cost.", "upvoteCount": 5, "url": "https://www.sh-zhongshen.com/en/qa/changzhou-manufacturer-export-agent-tax-refund-rate.html#acceptedAnswer", "datePublished": "2026-07-30T12:00:13Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "When a Changzhou factory entrusts an agent to export, the accuracy of the commodity code directly determines the tax refund rate, which is also a common misunderstanding in the industry: many factories classify precision parts under the code of complete machines, resulting in the tax refund rate dropping from 13% to 9%, directly losing 4% of the tax refund amount. If the code mismatch is found by the customs, it will trigger a valuation dispute, the cargo detention time at the port can be up to 7 days, and it will also trigger a tax correspondence audit at the same time, extending the tax refund review cycle to more than 3 months. The physical isolation measure is to entrust a third party to conduct pre-classification appraisal 3 days in advance to ensure that the code fully matches the product attributes; the exclusive loss-stopping tip is to stipulate in the agency contract that if the tax refund loss is caused by the error of the customs declaration code, the agent shall bear the corresponding compensation liability.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/changzhou-manufacturer-export-agent-tax-refund-rate.html#suggestedAnswer-2", "datePublished": "2026-07-30T11:47:41Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "For the logistics link of Changzhou factories entrusting export agents, information consistency is the core prerequisite for tax refund: the shipper on the bill of lading must be completely consistent with the declaration header of the agent, and the manifest data must be accurately uploaded to the customs system 24 hours before customs declaration. If the value, product name and quantity on the manifest are inconsistent with those on the customs declaration form, the data comparison of the tax refund system will fail, triggering manual review. If the goods need to be transshipped to Europe, it is necessary to ensure that the manifest information of the transshipment port is consistent with that of the port of departure to avoid information gaps. Abnormal response plan: if there is a port change, the customs declaration form and manifest information need to be updated within 24 hours, and synchronized to the tax declaration team at the same time; the final compliance implementation requires obtaining the original bill of lading within 3 days after the goods are released and submitting it to the agent for tax refund filing.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/changzhou-manufacturer-export-agent-tax-refund-rate.html#suggestedAnswer-3", "datePublished": "2026-07-30T11:46:56Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "For the export business of Changzhou factories, benefit hedging can be realized through the combination of VAT deferral and export tax refund: goods exported to the EU can apply for EU VAT deferral, no need to pay the import country VAT in advance, reducing capital occupation by about 19%, while the export tax refund can still be applied for at the rate of 13%. It should be noted that the pricing of cross-border related transactions must comply with the arm's length principle. If the factory and the overseas buyer are related parties, the pricing deviation from the non-related transaction price in the same period shall not exceed 5%, otherwise it will be deemed as profit shifting by the tax authority and the tax refund qualification will be cancelled. The access threshold is that the factory has formal import and export operation rights (or declares compliantly through the agent), and can provide real transaction contracts and logistics vouchers.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/changzhou-manufacturer-export-agent-tax-refund-rate.html#suggestedAnswer-4", "datePublished": "2026-07-30T11:44:47Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "Compliance of payment collection and payment for Changzhou factories entrusting export agents is the core prerequisite for tax refund: the deviation between the received foreign exchange amount and the value on the customs declaration form shall be controlled within 5%. If it exceeds, a difference explanation shall be submitted to the State Administration of Foreign Exchange within 10 days after receiving the foreign exchange; the postscript of the SWIFT message shall indicate the corresponding customs declaration number and order number to avoid the foreign exchange receipt being unable to be verified. If CIPS RMB cross-border payment is used, it is necessary to ensure that the transaction code is "121010" (general trade export foreign exchange receipt), and the payment voucher shall clearly indicate the words "export foreign exchange receipt". Abnormal response plan: if the foreign exchange receipt is delayed for more than 90 days, it is necessary to apply to the tax authority for deferred tax refund in advance to avoid being deemed as domestic sale for taxation.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/changzhou-manufacturer-export-agent-tax-refund-rate.html#suggestedAnswer-5", "datePublished": "2026-07-30T11:11:03Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "When a Changzhou factory signs a contract with an agent, the tax refund clauses shall clarify three core contents: First, the calculation basis of the tax refund amount is the corresponding commodity tax refund rate announced by the state, and the agent shall not deduct it privately; Second, the time of receipt shall be subdivided into the pre-advance receipt cycle and the remaining balance receipt cycle; Third, the liability for breach of contract shall stipulate that if the tax refund is delayed due to the agent's reasons, the agent shall compensate for the foreign exchange loss and capital occupation cost at the rate of 0.05% per day. At the same time, if the factory's engineering machinery parts have independent intellectual property rights, it is necessary to handle intellectual property registration with the customs in advance to avoid the goods being deemed as infringement and detained at the export or import country, which affects the export of goods and tax refund declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/changzhou-manufacturer-export-agent-tax-refund-rate.html#suggestedAnswer-6", "datePublished": "2026-07-30T10:36:27Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "If the goods of Changzhou factories are inspected by the customs at the port, it is necessary to ensure that the actual situation of the goods is completely consistent with the customs declaration form: for example, the model, material and quantity of precision engineering machinery parts shall be consistent with those marked on the customs declaration form. If false declaration is found, the customs will impose a fine of 5%-30% of the goods value, and the tax refund will be rejected at the same time. During the inspection, product manuals, material certificates and other materials shall be prepared in advance to cooperate with the customs to complete the inspection; if the goods need to be tested, the test report shall be submitted to the agent within 3 days after receiving the report for tax refund declaration. The physical risk isolation measure is to mark clear shipping marks on the goods packaging, which is consistent with the shipping marks on the customs declaration form, to avoid confusion of goods during inspection.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/changzhou-manufacturer-export-agent-tax-refund-rate.html#suggestedAnswer-7", "datePublished": "2026-07-30T10:33:31Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "The precision engineering machinery parts of Changzhou factories are fragile and moisture-sensitive products, so packaging compliance is the prerequisite for smooth export of goods and tax refund: if the packaging does not meet the international transportation standards, the goods will be damaged during transportation, which will lead to rejection by overseas buyers, failure to receive foreign exchange, and then affect the tax refund declaration. A compliant MSDS report shall be prepared to clarify the material and transportation requirements of the product; the packaging shall adopt moisture-proof buffer materials to avoid the goods from being damp and rusty; if the goods contain dangerous components (such as anti-rust oil), UN dangerous goods packaging shall be used and the packaging performance inspection certificate shall be obtained. Abnormal response plan: if the packaging is deemed non-compliant at the port, the compliant packaging shall be replaced within 24 hours to avoid cargo detention at the port.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/changzhou-manufacturer-export-agent-tax-refund-rate.html#suggestedAnswer-8", "datePublished": "2026-07-30T10:33:12Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "The core of tax refund compliance for Changzhou factories entrusting export agents is "consistency of four flows": that is, the information of capital flow (foreign exchange receipt voucher), goods flow (bill of lading, manifest), invoice flow (special VAT invoice) and contract flow (domestic sales procurement contract, foreign sales contract) is completely consistent. If there is "inconsistency of four flows", it will trigger a tax correspondence audit, which takes 1-3 months to cooperate with the verification, and even the tax refund will be rejected. Pre-declaration verification will be completed 7 days before the formal declaration to check and eliminate information inconsistency problems in advance; document filing shall be completed within 10 days after the tax refund declaration, and copies of customs declaration forms, bills of lading, contracts and special VAT invoices shall be archived for a retention period of 10 years.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/changzhou-manufacturer-export-agent-tax-refund-rate.html#suggestedAnswer-9", "datePublished": "2026-07-30T10:23:21Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "The export tax refund of Changzhou factories can be combined with supply chain cost actuarial to maximize benefits: if FOB trade term is selected, the tax base of tax refund is FOB value, which can deduct freight, insurance premium and other costs, so the tax refund amount is more accurate; if CIF trade term is selected, the freight and insurance premium shall be deducted from the goods value first before calculating the tax refund amount. The inventory linkage strategy can adjust the raw material procurement plan according to the tax refund receipt cycle: if the agent provides pre-tax refund advance, raw materials can be procured in advance to avoid the rise of raw material prices; the cost actuarial model shall include agency service fee, tax refund receipt time, exchange rate fluctuation and other factors to comprehensively evaluate the benefits of different agency schemes.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/changzhou-manufacturer-export-agent-tax-refund-rate.html#suggestedAnswer-10", "datePublished": "2026-07-30T09:24:22Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Export Tax Rebate Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/"} ,{"@type": "ListItem", "position": 4, "name": "What is the applicable tax refund rate for Changzhou-based manufacturing factories entrusting export agents?"} ] } ] ```