Which taxes are primarily involved in export agency businesses?

According to the latest "VAT Management Measures for Cross-Border Taxable Behaviors" issued in 2025,agents of export enterprises need to pay special attention to three types of taxes:

• Value-addedTax:Exportgoodsaresubjecttoazerotaxrate,butcompletionisrequired.Declaration
• Tariffs:DeterminethetaxratebasedontheHScodeofthegoods,withsomeproductseligibleforpreferentialagreementrates.
• CorporateIncomeTax:Agencyservicefeeincomeisincludedintaxableincome.

How to handle VAT for export agency?

In 2025,the export tax rebate rate will remain stable,mainly divided into three tiers (13%,9%,and 6%).Specifically,the following points need to be noted during the implementation process:

• Manufacturingenterprisesentrustingagentsforexportareeligibleforthe"exemption,credit,andrefund"policy.
• Enterprisesentrustingagentsforexportareeligibleforthe"exemptionandrefund"policy.
• Implementedfrom2023onwards.E-TaxBureauExportTaxRebateModuleItnowcoverstheentirecountry,withtheapplicationcycleshortenedto15workingdays.

How is the corporate income tax paid on agency service fees?

According to the Implementing Regulations of the Enterprise Income Tax Law of 2025:

• Theregularagencyfeeiscalculatedbasedonthetotalincome.25%Levy
• Qualifiedforeigntradecomprehensiveserviceenterprisesmayapply.Verifiedcollection(Taxableincomerate4%-10%)
• Cross-borderservicerevenueexceeding5millionyuanmustbeaccountedforseparately.

Which taxes and fees can be reduced or exempted?

The preferential policies that will continue to be implemented in 2025 include:

• UrbanMaintenanceandConstructionTaxandEducationSurcharge:Exportgoodsandlaborservicesareexemptfromtaxation.
• Stampduty：Theforeigntradeagencycontractshallbestampedwithaservicefeeofthreeten-thousandths.
• Cross-borderservicestaxexemption:Eligibletechnologyexportservicescontinuetobeexemptfromtaxation.

Practical Case: Tax Cost Calculation for an Apparel Company’s Export Agency

An enterprise entrusted an agent to export $500,000 worth of women’s clothing (with a tax rebate rate of 13%):

• Value-addedtax:FOBprice×exchangerate×taxrebaterate=￥325,000(assuminganexchangerateof6.5)
• Withholdingtaxonagencyfee:Servicefee100,000×25%=￥25,000
• Tariff:Calculatedbasedontheagreedpreferentialtariffratesoftheexportingcountry(e.g.RCEPmemberstatesenjoyzerotariffs).

How to prevent tax risks?

It is recommended that enterprises focus on:

• maintainSubject-verbagreement(Customsdeclarationform,invoice,Voucher)
• CompletetheSAFE(StateAdministrationofForeignExchange)proceduresinatimelymanner.GoodsTradeMonitoringSystemDeclaration
• Newin2025Electronicretentionofexporttaxrebatefilingmaterialsrequirements