1. Enter輸出代理店What types of taxes and fees are involved?

According to the tax policies in effect for 2025, import and export agency services mainly involve two types of taxes and fees:

• Value-added tax: Domestic agency services are subject to a 6% tax rate, while international transport agency services may enjoy VAT exemption or reduction.
• Corporate Income Tax: Domestic entities are subject to a 25% tax rate, while foreign entities are subject to a 10% withholding tax at source.

Special attention is requiredクロスボーダー決済Scenario: When paying agency fees overseas, apart from the withholding of corporate income tax, there may also be an obligation to withhold and remit a 6% value-added tax.

II. How should the VAT on agency service fees be handled?

According to the provisions of Document Caishui [2016] No. 36:

• Domestic proxy service: Full amount subject to VAT at 6%
  • Example: Paying an agency fee of 1 million yuan requires paying 56,600 yuan in VAT (1,000,000 ÷ 1.06 × 6%).
• International freight forwarder: Eligible for the tax exemption policy
  • Please provide transport documents such as ocean or air waybills for record and inspection.

Special Reminder:輸出稅還付In business operations, agency fees directly related to exports may be claimed as input VAT credits.

III. What taxes must be withheld on cross-border payment agency fees?

When remitting agency fees overseas, two withholding obligations must be fulfilled:

• VAT withholding(6%)
  • Applicable Conditions: The overseas institution has no place of business within the territory.
  • Filing deadline: within 15 days from the date of payment
• Corporate income tax withholding(10%)
  • In accordance with Article 7 of the Implementation Regulations of the Enterprise Income Tax Law
  • May apply for the preferential tax treaty rate (e.g., 7% under the China-Singapore treaty)

IV. How to Avoid Tax Risks Related to Agency Fees?

We recommend that companies take the following three measures:

• The contract terms are explicit
  • 「稅抜金額」と「稅負擔者」を明記する
  • Cross-border contracts must include a tax residency declaration.
• Bill Management Standards
  • A special VAT invoice must be obtained.
  • Overseas invoices must be accompanied by a Chinese-English bilingual translation.
• Tax registration complete
  • A single payment exceeding USD 50,000 requires tax filing.
  • Retain authenticity proof materials for the service for at least 10 years

V. What are the common misconceptions in tax treatment?

• Misconception 1:免稅業務は仕入れのインボイスを取得する必要はありません。
  • Correct answer: Even if the transaction is tax-exempt, compliant supporting documents must still be obtained for future reference.
• Misconception 2:関連企業による支払代理手數料は、自主的に価格設定が可能
  • Correct answer: Must comply with the arm’s length principle to avoid transfer pricing adjustments
• Misconception 3:小口支払いでは源泉徴収は不要です
  • Correct Answer: The withholding obligation must still be fulfilled even for amounts below 50,000 yuan.

VI. What are the new changes in tax policies for 2025?

This year’s focus is on two key adjustments:

• Electronic Tax Bureau Upgrade:Full electronic filing for cross-border payment registration
• Strengthened anti-tax-avoidance oversight:An agency fee payment ratio exceeding 5% of revenue will trigger an alert

It is recommended that companies review the tax treatment procedures for agency fees on a quarterly basis, and, when necessary, apply to the competent tax authority.Advance rulingサービス。