I.What are the main taxes involved in agency exports?

According to international trade practices and Chinas current tax laws,agency export business mainly involves the following three types of taxes and fees:

• Value-addedTax:Thezero-taxrateappliestotheexportlink(tax-freeandtax-refundable)
• CorporateIncomeTax:Pay25%ofthetotalprofit(high-techenterprisescanenjoyapreferentialtaxrateof15%)
• Tariffs:Leviedbythecustomsoftheimportingcountry(payattentiontothelatesttaxrateofthetargetcountry)

II.How to handle the value - added tax for agency exports?

2025The policy continues the "exemption,credit,and refund" system,but with three significant adjustments:

• Thetax-refundreviewcycleisshortenedtowithin10workingdays(originally20workingdays)
• NewlyaddedB2Bexporttaxrebategreenchannel
• Cancelthepaperverificationformandfullyimplementelectronicdocumentfiling

Typical case: A clothing enterprise exports throughCompany as an agent and needs to ensureSpecial VAT Invoice,Single,VoucherThe tax refund can be smoothly processed only when the information of the three parties is consistent.

III.What are the special handling rules for corporate income tax?

Agent export enterprises need to pay special attention to two types of income:

• Agentservicefeeincome:Includeitinthetaxableincomeinfull.
• Exchangerategainsandlosses:Itneedstobecarriedoutmonthly.Specialaccountingforforeignexchangegainsandlosses

Risk Warning: Tax Inspections Will Focus on Key Monitoring Areas in 2025Pricing of related party transactions,it is recommended to keep a completeService agreementandCost sharing certificate.

IV.How to avoid tariff disputes?

The agent exporter needs to assist the client in making three preparations:

• AccuratedeclarationCommoditycode(HSCODE)
• StandardproductionCommercialInvoiceandBook
• Pre-reviewofthetargetcountryAnti-dumpingdutyrate(especiallyinsensitiveindustriessuchassteeletc.)

Latest updates: Starting from January 2025,the European Union will implementCarbon Border Adjustment Mechanism (CBAM),and six categories of goods including steel and aluminum products need to declare carbon emission data additionally.

V.Common tax misunderstandings in agency exports

• Myth1:"Notaxrefundmeanstax-free"
  • Actualsituation:Exportgoodsforwhichtaxrefundhasnotbeenappliedstillneedtobetreatedasdomesticsalesandcalculateoutputtax.
• Myth 2: "Agency fees are not included in the turnover."
  • Compliancepractice:Agentservicefeesshouldbefullyrecognizedasincomeandvalue-addedtaxshouldbepaid.

VI.Tax planning suggestions for export agencies in the 2025 era

• GiveprioritytoserviceproviderswhoseimportproportionofComprehensiveBondedZoneCarryout
• ReasonableapplicationMarketprocurementtrademode(1039mode)
• EstablishCross-borderpaymentandreceiptelectronicaccountReal-timemonitoringofforeignexchangerisks

Special reminder: According to Document No.3 of 2024 of the Ministry of Finance and the State Taxation Administration,starting from 2025,Export tax refund (exemption) filingNeeds to submit simultaneouslySupply chain security commitment letter.