What taxes are specifically involved in the fees?

According to the current tax policy in 2025,export agency services mainly involve three types of taxes:

• Value-addedTax:Generaltaxpayersaresubjecttoa6%taxrate,whilesmall-scaletaxpayersaresubjecttoa3%collectionrate.
• CorporateIncomeTax:A25%taxisleviedoncorporateprofits(eligiblesmallandmicroenterprisesmayenjoypreferentialtaxrates).
• Urbanmaintenanceandconstructiontax(7%ofthevalue-addedtaxamount):Includingurbanmaintenanceandconstructiontax(7%),educationsurcharge(3%),andlocaleducationsurcharge(2%)

Are there any special regulations regarding the VAT treatment of agency services?

The Implementing Regulations of the Value-Added Tax Law of 2025 clearly stipulate that:

• InternationalfreightforwardingservicescontinuetoenjoytheVATexemptionpolicy(subjecttomeetingthreeconditionssimultaneously):
  • Entrustedtohandleinternationaltransportation-relatedbusiness.
  • Payrelevantfeestooverseasentities
  • Obtainlegallyvalidcertificates
• General taxpayers can issue special value-added tax invoices for the agency service fees they collect.
• Small-scale taxpayers with monthly sales not exceeding 150,000 yuan are exempt from value-added tax.

How can enterprises accurately calculate taxes and fees related to agency services?

It is recommended to follow these steps:

• Confirmthetaxpayer’sstatus(generaltaxpayer/small-scaletaxpayer).
• VATCalculation:
  • Generaltaxpayer:Outputtax=Tax-inclusiverevenue÷1.06×6%
  • Small-scaletaxpayers:Taxpayable=Tax-inclusiveincome÷1.03×3%
• Corporate income tax prepayment:
  • Quarterlyprepayment:Actualprofit×25%
  • Adjustingtaxdifferencesduringtheannualsettlementandpayment.
• Additional tax calculation: Current VAT payable × 12% (7% + 3% + 2%)

How to Ensure Compliance and Tax Savings for Agency Service Fees?

Enterprises are advised to focus on the following four key points:

• Giveprioritytoserviceitemseligiblefortaxexemptionpolicies.
• RationalUtilizationofTaxIncentivesforSmallandMicroEnterprises:
  • Annualtaxableincome≤3millionyuan
  • Numberofemployees≤300
  • Totalassets≤50millionyuan
• Standardizing the Management of Expense Vouchers:
  • RequesttheagenttoprovideaspecialVATinvoice.
  • Overseaspaymentdocumentsrequirecomplianttranslationandnotarization.
• Establish a dedicated tax ledger:
  • Distinguishbetweentaxable/exemptitems
  • Separatelyaccountforcross-borderservicerevenue

What are the common misconceptions in the tax treatment of agency fees?

According to the inspection cases of the General Administration of Customs in 2025,special attention should be paid to the following points:

• Misconception1:Believingthatallagencyfeesaretax-deductible.

In practice,only international transportation-related agency services that comply with the regulations are eligible for tax exemption.

It is recommended that enterprises maintain communication with professional tax advisors or competent tax authorities when handling tax issues related to agency services.Particularly for complex matters such as cross-border service tax exemption filings and the application of tax treaties,extra caution should be exercised in handling the relevant tax declaration work.