What taxes and fees does the company need to pay on behalf?

According to the latest Implementing Regulations of the Value-Added Tax Law of 2025,export agents are mainly involved in the following tax and fee processing:

• VATdeclaration
  • Agencyexportbusinessapplieszerotaxratepolicy
  • Monthlydeclarationrequiredforcross-bordertax-exemptsales
  • Inputtaxmustbeaccountedseparatelyandnotmixedwithdomesticsalesbusiness
• Corporate Income Tax
  • Quarterlyprepayment,annualfinalsettlement
  • Agencyservicefeeincomemustbeincludedintaxableincome
• Urban maintenance and construction tax (7% of the value - added tax amount)
  • Educationsurcharge(3%ofthevalue-addedtaxamount)
  • Localeducationsurcharge(2%ofthevalue-addedtaxamount)

What are the key time nodes for declaration?

After the Tax Administration General Office optimized the tax refund process in 2025,the following points require special attention:

• Documentfilingdeadline
  • Customsdeclarationformsmustbefiledwithin90daysafterexport
  • ForeignexchangeverificationformsmustbesubmittednolaterthantheAprildeclarationperiodoftheyearfollowingexport
• Tax refund declaration deadline
  • Manufacturingenterprises:BeforeApril30oftheyearfollowingexport
  • Enterprises:BeforeJune30oftheyearfollowingexport
• Special case handling
  • Cross-yeartransactionsrequireseparateledgermanagement
  • Returnedgoodsrequiredeclarationadjustmentsinthemonthofoccurrence

What are the major upgrades to the tax filing system in 2025?

The Golden Tax IV Project of the State Taxation Administration achieved three major breakthroughs in 2025:

• Intelligentverificationsystem
  • AutomaticmatchingratebetweencustomsdeclarationsandVATinvoicesincreasedto98%
  • Real-timewarningresponsetimeforabnormaldatashortenedto30minutes
• Electronic document interoperability
  • Standardizeddatasharinginterfacesbetweencustoms,taxation,andforeignexchangeauthorities
  • Electronicdocumentationraterequirementfortaxrefundsreaches100%
• Risk monitoring indicators
  • NewlyaddedRetailexportmonitoringmodule
  • Automaticidentificationfunctionforabnormalrelated-partytransactionpricinglaunched

How to avoid common tax risks?

Based on our experience handling 300+ export enterprises,special attention should be paid to:

• Documentmanagementrisk
  • From2025onwards,customsdeclarationformsforspecialsupervisionareasmustbeaccompaniedbyanelectronicsignature
  • Billofladingconsignee/shipperinformationmustexactlymatchcustomsdeclarationforms
• Exchange rate conversion risks
  • TheChinaBankmiddlerateonthelastworkingdayofeachmonthservesastheconversionbenchmark
  • Foreignexchangegains/lossesrequirespecialdisclosureinannualauditreports
• Misuse of tax incentives
  • Narrowedapplicationscopeforcross-bordere-commercecomprehensivepilotzonepolicies
  • Thetax-freequotaformarketprocurementtradehasbeenadjustedto$150,000pertransaction

How to choose a compliant export agency company?

It is recommended to evaluate the tax handling capabilities of agency companies from the following dimensions:

• Keypointsofqualificationreview
  • MustpossessClassAEnterprisecertification
  • Atleast3staffholdingInternationalTradeDocumentationSpecialistqualifications
• System integration capability
  • Supportdirectdataconnectionwithelectronicportsystems
  • Possessmulti-currencyaccountingprocessingsystems
• Risk prevention and control mechanisms
  • Shouldestablishafour-leveltaxriskearlywarningsystem
  • Mustprovideannualtaxhealthcheckreports

How can export enterprises optimize tax costs?

The following legal and compliant tax planning solutions are recommended:

• Trademethodcombinations
  • Combineduseofgeneraltradeandcross-bordere-commercemodels
  • RationalUtilizationoftheVAT"Exemption,Credit,andRefund"PolicyinComprehensiveBondedZones
• Supply Chain Restructuring
  • Establishprocurementcentersinfreetradepilotzones
  • Achieve"1210"bondedexportthroughoverseaswarehouses
• Tax treaty applications
  • FullyutilizedoubletaxationavoidanceagreementssuchasChina-SingaporeandChina-Australia
  • Reasonableapplicationofroyaltyclausesincross-borderpayments