Does an export agency need to pay value-added tax?

Pursuant to the current policy as of 2025, the agency export business is applicableZero VAT Rate Policy：

• No value-added tax is levied at the export stage of goods.
• The service agency fee is subject to a 6% value-added tax.
• Special Cases:
  • Prohibited/restricted export goods require repayment of the refunded tax.
  • Failure to file for a tax refund within the prescribed time limit will be treated as domestic sales and subject to supplementary tax.

輸出稅還付How is the rate determined?

2025輸出稅還付rate retentiona differentiated export tax rebate rate system：

• Electromechanical products maintain a full 13% tax rebate.
• Textiles subject to a 9% export tax rebate rate
• Steel products are subject to a 5% tax rebate rate
• The specific products’ latest export tax rebate rates can be looked up using their customs HS codes.

How is corporate income tax calculated?

Revenue from agency services must be included in taxable income for corporate income tax purposes:

• Service fee income is taxed at a rate of 25%.
• The profit from the principal's goods shall not be included in the agent's taxable income.
• Cross-border payment considerations:
  • When paying ocean freight on behalf of others, keep the payment receipt.
  • Commission payments are subject to withholding and remittance of income tax.

Under what circumstances are customs duties required to be paid?

General Agency ExportNo customs duties involved, but special attention must be paid:

• Items on the export control list require a license.
• Anti-dumping goods must provide a certificate of origin.
• Special trade mode:
  • Bonded zone re-export trade is subject to special tariff policies
  • Temporarily exported goods require the completion of guarantee procedures.

How do I file for export tax rebates?

Rolled out in 2025Full-process electronic tax refund：

• The declaration period has been shortened to 15 working days.
• Required Documents:
  • Agency Export Agreement (Tax Liability Must Be Clearly Defined)
  • Customs Export通関Single
  • Special VAT Invoice (Issued by the Principal)
• The new policy allowsBatch-based cumulative tax refund

What are the common tax risks?

The audit cases of the past three years indicate the following key risk areas:

• Missing tax clauses in the agency agreement
• Overdue export proceeds not yet verified and written off
• Non-compliant input invoice certification
• Special Focus:
  • Smart Tax Refund Audit System to Launch in 2025
  • Cross-border RMB settlement must be declared simultaneously.

How to Choose a Compliant Proxy Service Provider?

It is recommended to evaluate from three dimensions:

• Qualification Requirements:
  • Holder of Customs AEO Certification
  • Qualified as a Category-A export tax rebate enterprise
• Service Capability:
  • Supports cross-customs-district collaborative declaration
  • Provide tax compliance training
• Risk Management System:
  • with a tax dispute resolution team
  • Equipped with an intelligent customs declaration system