enteredExport agentIs the company considered a taxpayer or withholding agent?

According to current tax policies, import and export agency companies have dual identities:

• VAT general taxpayer: Must pay 6% VAT on agency service fees collected
• Customs duty withholding agent: When handling customs declaration, must declare and pay customs duties, import VAT/consumption tax on behalf of clients

Notably, Article 56 of the revised Customs Law in 2023 clearly states that agency companies cannot transfer tax liability in any form, and the actual tax burden remains with the commissioning enterprise.

What taxes are applicable to agency service fees?

Taxes applicable to agency service fees mainly include:

• Value Added Tax: Calculated at 6% of service fees
  • Small-scale taxpayers may opt for simplified taxation at 3%
  • Must issue special VAT invoices for client deductions
• Corporate income tax: Levied at 25% of profits (small and micro enterprises may enjoy preferential rates)
• Additional taxes and fees: Including urban construction tax (7%), education surcharge (3%), and local education surcharge (2%)

How do agency companies handle clients customs duties?

Standard operating procedures for professional agency companies:

• Collect customs duty deposit in advance (typically 110% of declared amount)
• Use electronic payment systems to pay customs duties on behalf
• Provide original customs payment certificates and split documents
• Conduct regular duty settlements (recommended monthly reconciliation)

According to the latest 2025 policy, agencies must use the "Single Window" system for tax payment on behalf of clients and retain complete electronic payment records for inspection.

Can agency business lead to double taxation?

With proper operations, double taxation will not occur. Pay attention to three key points:

• Customs duty document splitting: Must obtain duty split certificates issued by customs
• Complete value - added tax chain: Ensure matching of input and output VAT
• Clear fee accounting: Agency service fees and advanced payments must be listed separately

Special reminder: The VAT Law Implementation Regulations effective from 2025 require agency service contracts to separately specify collection and payment clauses.

How to verify the tax compliance of an agency company?

Recommended verification dimensions:

• Qualification documents: View customsAEOCertification documents, SAFE filing certificates
• 15. Bill management: Check timeliness of customs payment documents and VAT invoice issuance
• system connected: Confirm use of Golden Tax Phase III system for tax declarations
• Capital flow: Request bank payment vouchers for tax payments made on behalf

Professional agency companies typically voluntarily provideQuarterly tax health reportsDisclose relevant tax treatment details.

What tax risks should be considered when selecting an agency company?

Three types of risks need special prevention:

• Bill risksAvoid accepting "tax-inclusive" quotes (which may involve fraudulent invoicing).
• Late payment penalty risks: Clearly define responsibility division for tax payment deadlines
• Exchange rate risk: Agree on the benchmark date for exchange rates in foreign currency tax settlements

It is recommended to clearly stipulate in the agency agreement that fines, late payment penalties, etc. arising from improper tax treatment shall be borne by the responsible party.

Agency companies can assist with processingExport tax refundAnnouncement No. 38 of the State Taxation Administration in 2025 clearly states that:

Legitimate agency companies can provide tax refund assistance services, but note:

• The entity eligible for tax refunds is always the exporting enterprise
• Agency companies are only responsible for document collection and preliminary review
• Must operate using the client enterprises electronic port IC card
• New 2025 requirement: Export tax refund filing documents must be retained for 10 years

Special reminder: Agency companies are prohibited from holding tax refund accounts on behalf of exporting enterprises, which is explicitly forbidden by the State Taxation Administration.