I. to enterExport agentWhat types of taxes are involved?

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

• Value Added TaxDomestic agency service applies6% tax rate, international transportation agents can enjoy VAT deduction
• Corporate income taxDomestic institutions are subject to a 25% tax rate, while foreign institutions are required to withhold 10% withholding tax at source.

Special attention is neededTransboundary PaymentsThe SceneWhen paying agency fees to overseas entities, in addition to withholding enterprise income tax, there may also be an obligation to withhold and remit 6% value-added tax.

How is the value added tax on agency services processed?

According to the tax document [2016]36:

• Domestic agency servicesTotal value added tax is calculated with6%
  • Example: For a 1 million yuan agency fee, 56,600 yuan VAT needs to be paid (100 ÷ 1.06 × 6%)
• International transportation agentsYou can choose tax-free policy
  • Transport certificates such as sea/air transport certificates must be provided

Specifically reminded:Export tax refundIn business, agency fees directly related to exports can be deducted as input tax.

What taxes are required for cross-border payments?

When paying agency fees abroad, two levy obligations must be fulfilled:

• Value Added Tax Deposit(6%)
  • Conditions of Application: No establishment of foreign agencies within the territory
  • Declaration deadline: within 15 day of payment
• Enterprise Income Tax Deposit(10%)
  • Article 7 of the Corporate Income Tax Law
  • You can apply for a tax agreement tax rate (for example, the new agreement is7%)

How to avoid agency tax risk?

We recommend that enterprises adopt the following three measures:

• Clauses of the contract are clear
  • Indicate "Pre-tax Amount" and "Tax Bearer"
  • Cross-border contracts must include tax resident declaration
• Bills management rules
  • Special VAT invoices must be obtained
  • External invoices must be accompanied by English translation.
• Tax records complete.
  • Single payment over5$100,000 required for tax registration
  • Storage of service authenticity documentation at least10 years

What are the common tax handling errors?

• Error zone 1:"Tax-exempt businesses do not need to obtain input invoices."
  • Correct answer: Even tax-free, you should also obtain compliance certificates.
• Error zone 2:"Affiliated enterprises may set their own prices for agency fee payments."
  • Respect the principle of independent transaction and avoid transfer pricing adjustments
• Error zone 3:"Small payments are exempt from tax withholding."
  • Correct answer:5Yuan is also required to comply with the obligation to deduct

VI.2025 What are the new changes in tax policy?

This year, we focus on two adjustments:

• Electronic Tax Office Upgrades:Electronic Transboundary Payments
• Strengthening the control of tax evasion:Proportion of agent fee payments over revenue5% will trigger early warning

It is recommended that enterprises review the process of tax handling of agent fees quarterly, and may apply to the competent tax authorities if necessary.Decided in advanceThe service.