What major taxes do export agency enterprises need to pay?

As a professional foreign trade service provider, export agency enterprises mainly involveValue-added tax, corporate income tax, stamp dutyThree major taxes. Among them, the value-added tax implements the "exemption, credit, and refund" policy, the corporate income tax is levied at 25% of the total profit (small and micro-profit enterprises enjoy preferential tax rates), and the stamp duty is paid at 0.03% of the contract amount.

How to handle VAT? Can tax refunds be enjoyed?

Policies continuing to be implemented in 2025Export tax refundinclude the following key points:

• Exemption: VAT exemption for export procedures
• Credit: Input tax can be credited against domestic sales VAT
• Refund: Uncredited input tax is refunded according to the refund rate

Taking the 2023 policy adjustment as an example, the refund rate for mechanical and electrical products was uniformly increased to 13% at that time, and the current policy still maintains this standard. Enterprises need to pay special attention tocustoms clearancethe three-document matching requirements forinvoices, VAT special invoices, and foreign exchange receipts.

What special provisions apply to corporate income tax?

Export agency enterprises need to focus on two special treatments:

• Revenue recognition: Agency service fees are recognized as revenue on an accrual basis
• Cost deduction:
  • The actual prepaidExport tax refunddifference (between the tax rate and refund rate) can be deducted before tax
  • Overseas commission expenses not exceeding 5% of the contract amount are deductible

Which hidden taxes and fees are easily overlooked?

Tax items that are often overlooked in practice include:

• Customs duty deposit: May arise from special supervision zone operations
• Late payment fees: Fees incurred from overdue amendment of customs declarations
• Cross-border service tax: Additional services such as overseas warehousing may involve

What should be noted for tax compliance in 2025?

According to the latest General Administration of Customs announcement, enterprises are advised to focus on:

• Electronic invoice management: The coverage of fully electronic invoices has reached 98%
• Related-party transaction declaration: Cross-border payments require preparation of contemporaneous documentation
• Foreign exchange verification timeline: The foreign exchange collection deadline remains April 30 of the year following export

How are tax responsibilities divided between the principal and the agent?

Analysis of typical dispute cases:

• Export tax rebate entity: Taxpayer status is determined by the consignor on the customs declaration form
• Invoice issuance: Agents are prohibited from issuing VAT invoices under the buyers name
• Violation penalties: False exports shall bear legal liability by the actual perpetrator

Special reminder: The cross-border e-commerce comprehensive pilot zone policy will expand nationwide by 2025, adopting"Tax-free without a ticket"model enterprises must ensure annual export amounts do not exceed the 5 million yuan limit. Companies are advised to conduct quarterly tax health checks, with particular attention to changes in RCEP agreement countries rules of origin.