What Are the Main Taxes That Export Agency Companies Need to Pay?

According to the latest in 2025foreign tradeTax policies: The main taxes involved for export agency companies include:

• Value - added Tax: Zero tax rate applies to export services, but attention must be paid to input tax credit rules
• Corporate Income Tax: Levied based on agency service income after deducting reasonable costs
• Urban maintenance and construction tax (7% of the value - added tax amount): Including urban construction tax, education surcharge, etc., linked to actual VAT payment amount

II. How to calculate VAT for export agency business?

VAT treatment for export agency followsdifferential taxation principle:

• Using collected agency service fees as tax base
• Input VAT directly related to agency business can be deducted
  • Such as special VAT invoices for customs clearance fees and transportation fees
  • Partial input tax from office space rental expenses
• Starting from 2025, cross-border digital services require separate tax accounting

III.Export DrawbackWho should apply? The agent or the principal?

According to the Value-added Tax Management Measures for Export Goods and Labor revised by the State Taxation Administration in 2024:

• Principals self-operated exports: The actual exporter applies for tax refund
• Agent - export mode:
  • Agency companies must file Agency Export Certificate with tax authorities
  • The tax refund entity remains the actual manufacturer
  • In 2025, a new electronic filing system will reduce processing time to 3 working days

IV. How to confirm corporate income tax for agency service fee income?

Special attention should be paid to the following tax treatment points:

• Income recognition timing: Based ongoods completionExport Clearanceas benchmark
• Cost deduction scope:
  • Direct costs: Customs clearance fees, documentation fees, etc.
  • Indirect costs: Reasonably allocated personnel and facility expenses
• In 2025, SME corporate income tax incentives will continue, qualifying companies may reduce tax burden to 5%

V. What tax risks are involved in collecting foreign exchange payments on behalf?

Agency companies must pay special attention to:

• Strictly distinguishCollection on deliveryandService fee income
• Foreign exchange payments should be processed throughAccounts pending settlementAccounting
• Year 2025 SAFE strengthens cross-border capital flow monitoring:
  • Transactions exceeding USD 500,000 require supplementary documentation
  • Payment/receipt time gaps exceeding 180 days require filing

How to avoid tax compliance risks in export agency?

It is recommended to establishTriple prevention mechanism:

• Contract management: Clearly stipulate tax liability clauses
• Document management: Ensure customs declaration forms, VAT invoices,A complete export agency agreement should be attached with:documents three-document consistency,
• Declaration management:
  • Monthly verification of export tax rebate declaration data
  • Quarterly cross-border tax compliance self-inspection

(Note: This article is based on tax policies published before April, 2025. Specific operations should follow the interpretation of the competent tax authority. Cross-border tax matters are recommended to consult professional foreign trade service agencies.)