Agency export,What are the main taxes involved for companies?

According to 2025 PRC Tax Collection and Administration Law and import-export regulations, agency export companies should focus on these taxes:

• Value Added Tax: Agency service fees taxed at 6%
• Corporate income tax: 25% on profits (SMEs may enjoy reductions)
• The Customs: Actually borne by goods owners, with agency bearing joint liability
• Urban Maintenance and Construction Tax and Education Surcharge: Levied at 7%+3%+2% of VAT amount

How is VAT handled in agency export?

Applicable to export agency business"Exemption, Credit, Refund"Policy, key implementation points:

• 0% VAT rate for export goods
• Input VAT in procurement phase can apply for tax refund
  • Must provide special VAT invoices
  • customs clearanceGoods list must strictly match invoice descriptions
• Agency service fee taxed separately at 6% for modern services

What are the tax differences between agency export and self-export?

Understand core differences through comparison table:

• Taxpayer entity:
  • Agency export: Entrusting party is refund subject
  • Self-operated export: Export enterprise handles refund independently
• Risk Bearing:
  • Agency export: Joint tax liability
  • Self-operated export: Full independent responsibility
• The Tax Repayment Cycle:
  • Agency export: Requires multi-party document circulation (average 45 working days)
  • Self-operated export: Complete documents enable fast processing (approx. 20 working days)

What tax incentives are available in 2025?

Key tax reduction policies to focus on this year:

• SME preferential policies: Portion with annual taxable income ≤3 million taxed at 5%
• Cross-border service tax exemption: Qualified foreign trade comprehensive service fees exempt from VAT
• Regional policies: Free trade zone enterprises enjoy 15% corporate income tax preferential rate

How to legally reduce agency export tax burden?

Recommended compliance tax-saving strategies:

• Cost optimization:
  • Reasonably allocate overseas promotion expenses
  • Standardize travel and entertainment expense document management
• Application of tax treatiesUtilize the double taxation avoidance agreements signed between China and 103 countries
• Business model adjustmentFor annual export volume exceeding $5 million, it is recommended to apply for Foreign Trade Comprehensive Service Platform qualification

What are common tax risks in agency export?

Key focus areas for tax audits in 2025:

• Four-flow inconsistency (contract, fund, invoice, logistics)
• Irregular operations such as export without proper documentation and matching invoices for tax refunds
• Abnormal cross-border foreign exchange receipts and payments (especially for RCEP member country transactions)
• False declarations in cross-border e-commerce B2B exports