---
title: "Does the Billing Base of Export Agent Service Fee Include Tax Refund Amount Under Commission Rebate Mode?"
description: "When garment export enterprises adopt the commission rebate mode，vague billing base of service fees and undisclosed hidden costs often lead to profit compression，and may even touch the red line of tax compliance. Clarifying the actual net foreign exchange receipt as the billing base，breaking down hidden costs such as logistics surcharges，and adopting VAT deferral as the optimization path can effectively reduce the overall cost while ensuring compliance of foreign exchange receipt/payment and tax..."
url: "https://www.sh-zhongshen.com/en/qa/commission-rebate-export-agent-service-fee-base-include-tax-refund.html"
language: "en"
type: "Q&A"
category: "Export Tax Rebate Q&A"
datePublished: "2026-10-01"
dateModified: "2026-10-01"
brand: "Zhongshen Trading China"
answerCount: 10
---

# Does the Billing Base of Export Agent Service Fee Include Tax Refund Amount Under Commission Rebate Mode?

## Question

 I am the manager of a foreign trade enterprise mainly engaged in women's clothing export. Recently, I processed a dress order FOB Shanghai with an American client, which is settled under the commission rebate mode. The agent initially stated that the service fee is calculated at 2% of the actual net foreign exchange receipt, but later proposed to add extra hidden fees such as logistics document fee and bank handling fee. Besides, I am not sure whether they included the tax refund amount into the billing base. The tax refund rate for this order is 13%, the total foreign exchange receipt is about 50,000 USD, and the commission rebate ratio is 8%. Now the calculated service fee is nearly 15% higher than expected, and I also worry whether this commission rebate mode involves tax compliance issues, such as whether foreign exchange receipt/payment matches invoice issuance. I want to know how service fees should be calculated correctly under the commission rebate mode, and whether there is a clear standard to avoid these pitfalls. 

## Answers
                            
### Answer 1 — Best Answer

The traditional calculation method of export agent service fee under commission rebate mode often has two major drawbacks: First，the billing base is vague. Some agents include tax refund amount，export insurance premium and other irrelevant items into the base，leading to overpayment by enterprises，Second，hidden costs are not disclosed，such as bank SWIFT message fee，logistics document expediting fee and other items are often ignored. Taking your FOB women's clothing order as an example，if the agent calculates the fee based on "foreign exchange receipt amount + expected tax refund"，the service fee will be about 13% higher than that calculated based on actual net foreign exchange receipt (corresponding to the tax refund rate)，which is a typical unreasonable billing.

The optimization path can start from three aspects: First，clarify that the billing base is **actual net foreign exchange receipt (the amount received after deducting commission rebate)**，avoid including amounts unrelated to agency services such as tax refund and insurance premium，Second，adopt the **VAT deferral** policy，defer value-added tax payment in the importing country to reduce capital occupation cost，and indirectly reduce the capital opportunity cost of service fees，Finally，break down hidden costs and require the agent to provide a detailed list. For example，bank handling fee is settled based on actual occurrence，and logistics document fee is limited to industry standards.

In terms of access threshold，VAT deferral requires enterprises to have a compliant cross-border tax structure，such as setting up an offshore subsidiary in the EU or entrusting an agent with VAT deferral qualification，benefit ratio calculation needs to be combined with order scale: Taking your 50,000 USD order as an example，if net amount billing is adopted (50,000 × 92% = 46,000 USD)，the service fee calculated at 2% is 920 USD，saving about 119.6 USD compared with the traditional base (50,000 × 13% × 2%)，plus the capital occupation interest saved by VAT deferral (calculated at an annual rate of 5%，the tax refund amount is about 78,000 RMB，and the interest for 3 months of occupation is about 975 RMB)，the overall income increases by about 1.2%.

It should be noted that the optimization path needs to meet the requirement of **consistency of four flows** (contract flow，goods flow，capital flow，invoice flow)，to avoid tax document verification caused by inconsistent documents. It is recommended to sign a clear service fee agreement with the agent，specify the billing base，the scope of hidden costs and the division of compliance responsibilities，to ensure the rights and interests of both parties.

**status:** accepted
**Author:** Cindy Chen
**Date:** 2026-10-01

### Answer 2

Special attention should be paid to the customs valuation link of export customs declaration under the commission rebate mode. If the agent deducts the commission rebate amount from the invoice amount, it may lead to the declared amount on the customs declaration being lower than the actual transaction value, triggering a customs valuation dispute. Taking your women's clothing order as an example, if the 8% commission rebate is not noted in the "Remarks Column" of the customs declaration, the customs may determine that the declared price is too low and require supporting materials such as commission agreement and bank slip.

The solution is to truthfully declare the commission information when declaring customs, upload the commission rebate agreement as an accompanying document, to ensure that the declared price is consistent with the actual transaction logic. In addition, if secondary declaration is involved, communicate with the customs broker in advance to avoid cargo detention at the port caused by valuation delay.

**status:** suggested
**Author:** Eric Zhou
**Date:** 2026-10-01

### Answer 3

Under the FOB trade term, the impact of the commission rebate mode on logistics cost is mainly reflected in the cargo right control link. If the agent is responsible for booking shipping space, it is necessary to ensure a clear bill of lading endorsement, to avoid cargo right being seized due to unsettled commission rebate. If your order adopts direct ocean shipping, pay attention to the calculation of demurrage (Demurrage): if delayed commission rebate settlement leads to untimely pickup, demurrage will accumulate daily and become a hidden cost.

It is recommended to stipulate in the logistics agreement that the agent shall complete the commission rebate settlement 3 days before the cargo arrives at the port, or reserve a demurrage deposit, to avoid affecting the extraction of cargo right due to capital issues. In addition, choosing a direct shipping scheme can shorten transportation time and reduce the risk of demurrage, which is more suitable for the commission rebate mode than a transit scheme.

**status:** suggested
**Author:** Linda Gao
**Date:** 2026-10-01

### Answer 4

The core of tax compliance under the commission rebate mode is the pre-tax deduction of commission. According to China's tax law, commission paid to overseas agents must meet the requirements of "related to production and operation" and "not exceeding 5% of service income", otherwise it cannot be deducted before tax. The commission rebate ratio of your women's clothing order is 8%, if the part exceeding 5% is not adjusted for tax purposes, it may trigger a tax audit.

The optimization plan is to split the excess part into "marketing promotion fee", and provide the corresponding service contract and invoice to ensure it meets the pre-tax deduction requirements. In addition, cross-border commission requires withholding and payment of 6% value-added tax. If the withholding obligation is not fulfilled, the enterprise shall bear the repayment responsibility and late payment fine.

**status:** suggested
**Author:** Michael Zhang
**Date:** 2026-10-01

### Answer 5

Foreign exchange receipt and payment under the commission rebate mode must go through compliant channels, avoid settlement through personal accounts. According to foreign exchange management regulations, commission payment must be marked "general trade" in the "trade mode" column of the customs declaration, and filled in "service trade - commission" in the balance of payments declaration.

If your order pays commission rebate through an offshore account, ensure that the account is a compliant NRA account or OSA account, and each payment has a corresponding commission agreement and invoice. In addition, using CIPS RMB cross-border payment can optimize exchange rate cost and reduce exchange difference loss, so it is recommended to choose it first. It should be noted that the commission payment amount must be consistent with the commission ratio declared on the customs declaration, to avoid inspection by the State Administration of Foreign Exchange.

**status:** suggested
**Author:** Lucas Liu
**Date:** 2026-10-01

### Answer 6

The commission rebate agreement must clarify three core clauses: First, the calculation basis of the commission rebate ratio (such as actual net foreign exchange receipt); Second, the settlement time node (such as within 15 days after the cargo arrives at the port); Third, the liability for breach of contract (such as the agent needs to pay 0.05% daily penalty for delayed settlement). If these clauses are not clearly specified for your order, it may lead to disputes.

In addition, the agreement must stipulate the "force majeure clause". For example, if the commission rebate is delayed due to customs inspection, the agent does not need to bear responsibility, but must provide the inspection certificate. It is recommended to entrust professional legal counsel to review the agreement, avoid soft clause traps, such as vague clauses like "the agent has the right to adjust the service fee according to market conditions".

**status:** suggested
**Author:** Daniel Xu
**Date:** 2026-10-01

### Answer 7

Under the commission rebate mode, if there is a difference between the declared amount on the customs declaration and the actual foreign exchange receipt (due to commission rebate), it may trigger on-site customs inspection. Supporting materials such as commission agreement, bank slip and trade contract need to be provided during inspection to prove the rationality of the difference.

If your women's clothing order involves branded clothing, ensure that the intellectual property customs protection record is valid, to avoid cargo being detained due to brand infringement. In addition, cooperate with customs devanning inspection during inspection to ensure the cargo is consistent with the declaration. If there is any discrepancy, communicate with the agent in time to cancel the declaration and re-declare, to avoid affecting the tax refund progress.

**status:** suggested
**Author:** Victor Sun
**Date:** 2026-10-01

### Answer 8

Packaging cost under the commission rebate mode is often ignored. If the cargo is damaged due to unqualified packaging, the commission rebate may be deducted. If your women's clothing order uses carton packaging, it must comply with the environmental protection standards of the importing country (such as EU REACH regulation), to avoid return caused by excessive harmful substances in packaging materials.

In addition, if the cargo is fragile, buffer packaging materials (such as bubble film, pearl cotton) shall be used, and the "fragile" mark shall be marked on the packaging. It is recommended to stipulate in the packaging agreement that packaging cost is settled based on actual occurrence, and the agent must provide a packaging compliance certificate, to avoid affecting commission rebate settlement due to packaging issues.

**status:** suggested
**Author:** Andy Guo
**Date:** 2026-10-01

### Answer 9

Export tax refund under the commission rebate mode must ensure "consistency of four flows": contract flow (trade contract is consistent with commission agreement), goods flow (customs declaration is consistent with bill of lading), capital flow (foreign exchange receipt is consistent with commission payment), invoice flow (VAT invoice is consistent with customs declaration). If the commission rebate is not reflected on the invoice of your order, it may lead to failure of tax refund review.

It is recommended to note "including 8% commission" in the remarks column of the VAT invoice, and keep the commission agreement as tax refund filing material. In addition, pay attention to the time node for cross-month declaration, avoid exceeding the tax refund declaration deadline (within 90 days after the export date), otherwise the tax refund preference cannot be enjoyed.

**status:** suggested
**Author:** Kevin Lin
**Date:** 2026-10-01

### Answer 10

The impact of the commission rebate mode on the supply chain is mainly reflected in capital turnover efficiency. If the commission rebate settlement cycle is too long, it will occupy the enterprise's capital and affect the procurement of the next batch of orders.

It is recommended to adopt the "order financing" mode, use the expected export tax refund as pledge to obtain capital in advance and shorten the capital turnover cycle. In addition, optimizing the supply chain structure, such as signing a long-term agreement with a fixed agent, can get service fee discount and reduce the overall cost.

Taking your women's clothing order as an example, a long-term agreement can reduce the service fee from 2% to 1.8%, saving about 12,000 RMB per year. It should be noted that the long-term agreement must clarify the service standards, to avoid the agent reducing the service quality.

**status:** suggested
**Author:** Jason Wu
**Date:** 2026-10-01

## 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": "Does the Billing Base of Export Agent Service Fee Include Tax Refund Amount Under Commission Rebate Mode?",
        "text": "I am the manager of a foreign trade enterprise mainly engaged in women's clothing export. Recently, I processed a dress order FOB Shanghai with an American client, which is settled under the commission rebate mode. The agent initially stated that the service fee is calculated at 2% of the actual net foreign exchange receipt, but later proposed to add extra hidden fees such as logistics document fee and bank handling fee. Besides, I am not sure whether they included the tax refund amount into the billing base. The tax refund rate for this order is 13%, the total foreign exchange receipt is about 50,000 USD, and the commission rebate ratio is 8%. Now the calculated service fee is nearly 15% higher than expected, and I also worry whether this commission rebate mode involves tax compliance issues, such as whether foreign exchange receipt/payment matches invoice issuance. I want to know how service fees should be calculated correctly under the commission rebate mode, and whether there is a clear standard to avoid these pitfalls.",
        "answerCount": 10,
        "upvoteCount": 5,
        "datePublished": "2026-10-01T00:07:33Z",
        "dateModified": "2026-10-01T00:29:57Z",
        "author": {
          "@type": "Person",
          "name": "Zhongshen Trading China",
          "url": "https://www.sh-zhongshen.com/en/qa/commission-rebate-export-agent-service-fee-base-include-tax-refund.html"
        }
                ,"acceptedAnswer": {
            "@type": "Answer",
            "text": "The traditional calculation method of export agent service fee under commission rebate mode often has two major drawbacks: First，the billing base is vague. Some agents include tax refund amount，export insurance premium and other irrelevant items into the base，leading to overpayment by enterprises，Second，hidden costs are not disclosed，such as bank SWIFT message fee，logistics document expediting fee and other items are often ignored. Taking your FOB women's clothing order as an example，if the agent calculates the fee based on "foreign exchange receipt amount + expected tax refund"，the service fee will be about 13% higher than that calculated based on actual net foreign exchange receipt (corresponding to the tax refund rate)，which is a typical unreasonable billing. The optimization path can start from three aspects: First，clarify that the billing base is actual net foreign exchange receipt (the amount received after deducting commission rebate) ，avoid including amounts unrelated to agency services such as tax refund and insurance premium，Second，adopt the VAT deferral policy，defer value-added tax payment in the importing country to reduce capital occupation cost，and indirectly reduce the capital opportunity cost of service fees，Finally，break down hidden costs and require the agent to provide a detailed list. For example，bank handling fee is settled based on actual occurrence，and logistics document fee is limited to industry standards. In terms of access threshold，VAT deferral requires enterprises to have a compliant cross-border tax structure，such as setting up an offshore subsidiary in the EU or entrusting an agent with VAT deferral qualification，benefit ratio calculation needs to be combined with order scale: Taking your 50,000 USD order as an example，if net amount billing is adopted (50,000 × 92% = 46,000 USD)，the service fee calculated at 2% is 920 USD，saving about 119.6 USD compared with the traditional base (50,000 × 13% × 2%)，plus the capital occupation interest saved by VAT deferral (calculated at an annual rate of 5%，the tax refund amount is about 78,000 RMB，and the interest for 3 months of occupation is about 975 RMB)，the overall income increases by about 1.2%. It should be noted that the optimization path needs to meet the requirement of consistency of four flows (contract flow，goods flow，capital flow，invoice flow)，to avoid tax document verification caused by inconsistent documents. It is recommended to sign a clear service fee agreement with the agent，specify the billing base，the scope of hidden costs and the division of compliance responsibilities，to ensure the rights and interests of both parties.",
            "upvoteCount": 5,
            "url": "https://www.sh-zhongshen.com/en/qa/commission-rebate-export-agent-service-fee-base-include-tax-refund.html#acceptedAnswer",
            "datePublished": "2026-10-01T01:18:53Z",
            "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"}        }
                ,"suggestedAnswer": [
                  {
            "@type": "Answer",
            "text": "Special attention should be paid to the customs valuation link of export customs declaration under the commission rebate mode. If the agent deducts the commission rebate amount from the invoice amount, it may lead to the declared amount on the customs declaration being lower than the actual transaction value, triggering a customs valuation dispute. Taking your women's clothing order as an example, if the 8% commission rebate is not noted in the "Remarks Column" of the customs declaration, the customs may determine that the declared price is too low and require supporting materials such as commission agreement and bank slip. The solution is to truthfully declare the commission information when declaring customs, upload the commission rebate agreement as an accompanying document, to ensure that the declared price is consistent with the actual transaction logic. In addition, if secondary declaration is involved, communicate with the customs broker in advance to avoid cargo detention at the port caused by valuation delay.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/commission-rebate-export-agent-service-fee-base-include-tax-refund.html#suggestedAnswer-2",
            "datePublished": "2026-10-01T01:10:54Z",
            "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"}          }
          ,          {
            "@type": "Answer",
            "text": "Under the FOB trade term, the impact of the commission rebate mode on logistics cost is mainly reflected in the cargo right control link. If the agent is responsible for booking shipping space, it is necessary to ensure a clear bill of lading endorsement, to avoid cargo right being seized due to unsettled commission rebate. If your order adopts direct ocean shipping, pay attention to the calculation of demurrage (Demurrage): if delayed commission rebate settlement leads to untimely pickup, demurrage will accumulate daily and become a hidden cost. It is recommended to stipulate in the logistics agreement that the agent shall complete the commission rebate settlement 3 days before the cargo arrives at the port, or reserve a demurrage deposit, to avoid affecting the extraction of cargo right due to capital issues. In addition, choosing a direct shipping scheme can shorten transportation time and reduce the risk of demurrage, which is more suitable for the commission rebate mode than a transit scheme.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/commission-rebate-export-agent-service-fee-base-include-tax-refund.html#suggestedAnswer-3",
            "datePublished": "2026-10-01T01:10:27Z",
            "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"}          }
          ,          {
            "@type": "Answer",
            "text": "The core of tax compliance under the commission rebate mode is the pre-tax deduction of commission. According to China's tax law, commission paid to overseas agents must meet the requirements of "related to production and operation" and "not exceeding 5% of service income", otherwise it cannot be deducted before tax. The commission rebate ratio of your women's clothing order is 8%, if the part exceeding 5% is not adjusted for tax purposes, it may trigger a tax audit. The optimization plan is to split the excess part into "marketing promotion fee", and provide the corresponding service contract and invoice to ensure it meets the pre-tax deduction requirements. In addition, cross-border commission requires withholding and payment of 6% value-added tax. If the withholding obligation is not fulfilled, the enterprise shall bear the repayment responsibility and late payment fine.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/commission-rebate-export-agent-service-fee-base-include-tax-refund.html#suggestedAnswer-4",
            "datePublished": "2026-10-01T01:03:27Z",
            "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"}          }
          ,          {
            "@type": "Answer",
            "text": "Foreign exchange receipt and payment under the commission rebate mode must go through compliant channels, avoid settlement through personal accounts. According to foreign exchange management regulations, commission payment must be marked "general trade" in the "trade mode" column of the customs declaration, and filled in "service trade - commission" in the balance of payments declaration. If your order pays commission rebate through an offshore account, ensure that the account is a compliant NRA account or OSA account, and each payment has a corresponding commission agreement and invoice. In addition, using CIPS RMB cross-border payment can optimize exchange rate cost and reduce exchange difference loss, so it is recommended to choose it first. It should be noted that the commission payment amount must be consistent with the commission ratio declared on the customs declaration, to avoid inspection by the State Administration of Foreign Exchange.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/commission-rebate-export-agent-service-fee-base-include-tax-refund.html#suggestedAnswer-5",
            "datePublished": "2026-10-01T01:01:05Z",
            "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"}          }
          ,          {
            "@type": "Answer",
            "text": "The commission rebate agreement must clarify three core clauses: First, the calculation basis of the commission rebate ratio (such as actual net foreign exchange receipt); Second, the settlement time node (such as within 15 days after the cargo arrives at the port); Third, the liability for breach of contract (such as the agent needs to pay 0.05% daily penalty for delayed settlement). If these clauses are not clearly specified for your order, it may lead to disputes. In addition, the agreement must stipulate the "force majeure clause". For example, if the commission rebate is delayed due to customs inspection, the agent does not need to bear responsibility, but must provide the inspection certificate. It is recommended to entrust professional legal counsel to review the agreement, avoid soft clause traps, such as vague clauses like "the agent has the right to adjust the service fee according to market conditions".",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/commission-rebate-export-agent-service-fee-base-include-tax-refund.html#suggestedAnswer-6",
            "datePublished": "2026-10-01T00:49:16Z",
            "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"}          }
          ,          {
            "@type": "Answer",
            "text": "Under the commission rebate mode, if there is a difference between the declared amount on the customs declaration and the actual foreign exchange receipt (due to commission rebate), it may trigger on-site customs inspection. Supporting materials such as commission agreement, bank slip and trade contract need to be provided during inspection to prove the rationality of the difference. If your women's clothing order involves branded clothing, ensure that the intellectual property customs protection record is valid, to avoid cargo being detained due to brand infringement. In addition, cooperate with customs devanning inspection during inspection to ensure the cargo is consistent with the declaration. If there is any discrepancy, communicate with the agent in time to cancel the declaration and re-declare, to avoid affecting the tax refund progress.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/commission-rebate-export-agent-service-fee-base-include-tax-refund.html#suggestedAnswer-7",
            "datePublished": "2026-10-01T00:44:56Z",
            "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"}          }
          ,          {
            "@type": "Answer",
            "text": "Packaging cost under the commission rebate mode is often ignored. If the cargo is damaged due to unqualified packaging, the commission rebate may be deducted. If your women's clothing order uses carton packaging, it must comply with the environmental protection standards of the importing country (such as EU REACH regulation), to avoid return caused by excessive harmful substances in packaging materials. In addition, if the cargo is fragile, buffer packaging materials (such as bubble film, pearl cotton) shall be used, and the "fragile" mark shall be marked on the packaging. It is recommended to stipulate in the packaging agreement that packaging cost is settled based on actual occurrence, and the agent must provide a packaging compliance certificate, to avoid affecting commission rebate settlement due to packaging issues.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/commission-rebate-export-agent-service-fee-base-include-tax-refund.html#suggestedAnswer-8",
            "datePublished": "2026-10-01T00:43:20Z",
            "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"}          }
          ,          {
            "@type": "Answer",
            "text": "Export tax refund under the commission rebate mode must ensure "consistency of four flows": contract flow (trade contract is consistent with commission agreement), goods flow (customs declaration is consistent with bill of lading), capital flow (foreign exchange receipt is consistent with commission payment), invoice flow (VAT invoice is consistent with customs declaration). If the commission rebate is not reflected on the invoice of your order, it may lead to failure of tax refund review. It is recommended to note "including 8% commission" in the remarks column of the VAT invoice, and keep the commission agreement as tax refund filing material. In addition, pay attention to the time node for cross-month declaration, avoid exceeding the tax refund declaration deadline (within 90 days after the export date), otherwise the tax refund preference cannot be enjoyed.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/commission-rebate-export-agent-service-fee-base-include-tax-refund.html#suggestedAnswer-9",
            "datePublished": "2026-10-01T00:33:18Z",
            "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"}          }
          ,          {
            "@type": "Answer",
            "text": "The impact of the commission rebate mode on the supply chain is mainly reflected in capital turnover efficiency. If the commission rebate settlement cycle is too long, it will occupy the enterprise's capital and affect the procurement of the next batch of orders. It is recommended to adopt the "order financing" mode, use the expected export tax refund as pledge to obtain capital in advance and shorten the capital turnover cycle. In addition, optimizing the supply chain structure, such as signing a long-term agreement with a fixed agent, can get service fee discount and reduce the overall cost. Taking your women's clothing order as an example, a long-term agreement can reduce the service fee from 2% to 1.8%, saving about 12,000 RMB per year. It should be noted that the long-term agreement must clarify the service standards, to avoid the agent reducing the service quality.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/commission-rebate-export-agent-service-fee-base-include-tax-refund.html#suggestedAnswer-10",
            "datePublished": "2026-10-01T00:29:57Z",
            "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"}          }
                  ]
              }
    },
    {
      "@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": "Does the Billing Base of Export Agent Service Fee Include Tax Refund Amount Under Commission Rebate Mode?"}
      ]
    }
]
```