I.Export agentWhat are the main taxes involved in enterprises?

According to the latest 2025 tax policy, factory export agency businesses mainly involve three categories of taxes and fees:

• Value Added Tax
  • Agency service fees subject to 6% VAT (general taxpayers)
  • Small-scale taxpayers applicable to 3% collection rate
• Corporate income tax
  • Base tax rate 25%
  • Qualified small and micro-profit enterprises subject to 20% rate
• Additional taxes and fees
  • Urban construction tax (7% of VAT amount)
  • Education surcharge (3% of VAT amount)
  • Local education surcharge (2% of VAT amount)

How is VAT calculated for agency service fees?

Taking an agency firm with annual turnover of 5 million yuan as an example:

• General taxpayer enterprise
  • Output VAT: 5 million × 6% = 300,000 yuan
  • Input VAT deduction (such as office expenses, etc.)
• Small-scale taxpayer enterprise
  • Payable VAT: 5 million × 3% = 150,000 yuan
  • Exempt for quarterly amounts below 300,000 yuan

Special note: Starting from 2025Cross-border e-commercePilot zone agency enterprises can enjoy VAT refund-upon-collection policy, with refunds available for actual tax burdens exceeding 3%.

Third,Export tax refundIs the agency fee tax-inclusive?

Special attention should be paid to two processing methods in practice:

• Lump-sum charging system
  • Typically charged at 1%-3% of the tax refund amount
  • Must specify whether tax-inclusive in the contract
• Segmented charging system
  • Basic service fee + success-based commission for tax refund
  • Different tax rates for various projects must be accounted separately

Typical case: An agency charged CNY 100,000 service fee (tax-exclusive), paid CNY 6,000 VAT and CNY 720 surtax, with actual received amount being CNY 93,280.

IV. 2025Export tax refundWhat are the policy changes?

According to MOF Announcement No. 45, major adjustments include:

• Electromechanical products refund rate remains unchanged at 13%
• Textile refund rate increased from 11% to 13%
• New fast-track channel for 3C certification products
• Electronic document filing expanded to all export enterprises

Special Notice: Starting from January 2025, the "Intelligent Audit" system for export tax rebates will be implemented nationwide, reducing the average processing time to 5 working days.

How to avoid tax risks?

Enterprises should focus on these compliance priorities:

• Agency contracts must clearly specify service content and charging methods
• customs clearanceMatching of "Domestic Consignor" and "Production & Sales Unit"
• Alignment between foreign exchange receipts and export amounts
• Transboundary PaymentsTax filing requirements for service fees

Risk case: An agency was ordered to repay refunds plus 0.5x penalty (total loss exceeding CNY 2 million) for failing to retain customs documentation.

What tax details should be noted when selecting an agency firm?

Clients should verify:

• Whether possessing AEO certification
• Three-year tax compliance record
• Availability of professional tax team
• Usage of formal financial management systems

Professional recommendation: Request agencies latest tax payment certificates and refund success rate data, prioritizing providers with over 95% success rate.