I.What are the main taxes involved in the service?

According to the latest Implementing Regulations of the Value-Added Tax Law in 2025,the export agency business mainly involves the following three types of taxes and fees:

• VAT:
  • Theagencyservicefeeissubjecttoa6%taxrate(unifiedrateafterthe2023VATreform).
  • Exportgoodsaresubjecttothe"exemption,credit,andrefund"policy.
• Tariff:
  • Conventionalexportgoodsareexemptfromtariffs.
  • Theexportofrestrictedgoodsmayinvolvespecialtariffs.
• Corporate Income Tax:
  • Payat25%ofthetotalprofit(high-techenterprisescanenjoyapreferentialtaxrateof15%).

II.How to operate specifically?

After the General Administration of Customs optimized the tax refund process in 2025,agents are required to pay special attention to the following points:

• Thetaxrefundvouchermustinclude:
  • CustomsExportGoodsDeclarationForm(ConsistencyBetweenElectronicandPaperVersions)
  • VATSpecialInvoice(mustbeissuedwithin90daysafterexport)
  • ForeignExchangeVoucher(specialfilingrequiredforcross-borderRMBsettlement)
• The tax refund cycle has been shortened to:
  • CategoryIenterprises:Completionwithin5workingdays.
  • CategoryIIenterprises:Completionwithin10workingdays.

III.What special circumstances may incur additional taxes?

Based on the real cases we have handled,the following situations require special attention:

• :
  • GoodsnotenteringChinesecustomsterritoryarestillsubjecttoa0.05%stampduty.
  • Forfundsettlement,itisnecessarytoprovidethe"three-flowalignment"supportingdocuments.
• Business:
  • TheB2Cmodelmayincurpostaltax.
  • Overseaswarehouseinventoryexceeding365daysissubjecttoVATreplenishment.

IV.How to reasonably avoid tax risks?

It is recommended that enterprises establish a three-level tax control system:

• Preventioninadvance:
  • Thecontractclearlystipulatesthetaxburdenclause.
  • EstablishacommodityHScodereviewmechanism
• In-process control:
  • AutomaticallyverifyusingtheCustomsAEOCertificationSystem.
  • Conductahorizontalcomparisonoftaxburdenratesonamonthlybasis.
• Post-audit:
  • Retaintheoriginalvouchersforatleast10years.
  • Engageathirdpartytoconductataxhealthcheck.

5.What changes will the new tax policies bring in 2025?

In accordance with Announcement No.45 of the Ministry of Finance,the key focus areas are:

• Electronicinvoiceshavecompletelyreplacedpaperinvoices(thetransitionperiodwascompletedin2024).
• DynamicAdjustmentMechanismforExportTaxRebateRates:
  • Theexporttaxrebaterateformechanicalandelectricalproductshasbeenraisedby2percentagepoints.
  • Thetaxrebateratefortextileshasbeenloweredto9%.
• Tax Policies for Customs Special Supervision Zones:
  • TheVATrefundratioforcomprehensivebondedzoneshasbeenincreasedto95%.