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 followsThe Differential 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:Document Triple Consistency requirement
• 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.)