What are the main taxes a company needs to pay?

As a professional service provider,an export agency company is mainly involved in three core types of taxes and fees:

• Value-addedTax:Itshallbeleviedatarateof6%oftheagencyservicefee(thereductionandexemptionpolicyforsmallandmicroenterpriseswillbecontinuedin2025).
• CorporateIncomeTax:Leviedat25%ontotalprofits(apreferentialrateof15%fortheWesternDevelopmentProgramcanbeenjoyedifconditionsaremet)
• CustomsSurcharges::0.2‰supervisionhandlingfeeforcustomsdeclarationagencybusiness

Who actually bears the tax burden?

In a standard agency agreement,the right to the tax rebate belongs to the manufacturing enterprise,but it should be noted that:

• Whentheagencycompanyadvancesthetaxrebatefunds,itneedstopayVATonthecapitaloccupationfee
• Iftherearetaxrebateanomalies(suchasdocumentarydefects),theagencycompanymaybearjointliability
• In2025,thenewregulationsoftheGeneralAdministrationofCustomsrequireagentstoestablishataxrefundriskreservefund.

What hidden taxes are included in the agency service fee?

In addition to the explicit service fee,enterprises should pay attention to:

• Stampdutyinthedocumentcertificationfee(0.05%ofthecontractamount)
• Withholdingincometaxoncross-borderpayments(whenpayingforoverseasservices)
• Anti-dumpingdutydepositinspecialcircumstances(whentheagentisinvolvedinlitigationcases)

What changes will there be in the tax incentive policies in 2025?

Three major adjustments worth noting this year:

• Thescopeoftaxexemptionfordigitalserviceexportsisexpandedtoincludesupplychainmanagementsystemservices
• TheVATcreditrefundperiodforAEOcertifiedenterprisesisshortenedto5workingdays
• 50%corporateincometaxreductionforagencyservicefeesunderthe9710model

How to verify the tax compliance of an agency company?

It is recommended to check through three aspects:

• Checkthevalidityofthe"CustomsServiceEnterpriseFilingandRegistrationCertificate"
• Requesttoseetheoriginaltaxpaymentcertificateforthelatestquarter
• ChecktheenterpriseclassificationmanagementleveloftheStateAdministrationofForeignExchange(ClassBoraboveispreferred)

What agency risks can tax issues lead to?

Risk points revealed by typical cases in the last three years:

• Acompany’sclientlosta1.2milliontaxrebateduetoaccountingflawsbytheagent
• Theuseofnon-compliantinvoicesledtoboththebuyerandsellerbeingblacklistedbycustoms
• Latepaymentpenaltiesfordelayedtaxdeclarationsoncross-borderpayments(dailyinterestof0.05%)

What tax details should be noted when choosing an agency company?

It is recommended to clearly specify in the contract:

• Theentityresponsiblefortaxesandthedisputeresolutionmechanism
• Thestandardfordivisionofresponsibilitiesinabnormalsituations
• Theresponseplanfortaxdisputesandthecompensationlimit