What Are the Main Taxes That Export Agency Companies Need to Pay?

According to the latest data for 2025,Tax policies: The main taxes involved for export agency companies include:

• Value-addedTax:Zerotaxrateappliestoexportservices,butattentionmustbepaidtoinputtaxcreditrules
• CorporateIncomeTax:Leviedbasedonagencyserviceincomeafterdeductingreasonablecosts
• Urbanmaintenanceandconstructiontax(7%ofthevalue-addedtaxamount):Includingurbanconstructiontax,educationsurcharge,etc.linkedtoactualVATpaymentamount

II.How to calculate VAT for export agency business?

VAT treatment for export agency followsThe principle of "taxation on the difference":

• Usingcollectedagencyservicefeesastaxbase
• InputVATdirectlyrelatedtoagencybusinesscanbededucted
  • SuchasspecialVATinvoicesforcustomsclearancefeesandtransportationfees
  • Partialinputtaxfromofficespacerentalexpenses
• From 2025 onwards,cross-border digital services will need to be accounted for separately for tax purposes.

III.Who should apply?The agent or the principal?

According to the revised "Management Measures for Value-Added Tax on Export Goods and Services" issued by the State Taxation Administration in 2024:

• Principalsself-operatedexports:Theactualexporterappliesfortaxrefund
• Agent-exportmode:
  • AgencycompaniesmustfileAgencyExportCertificatewithtaxauthorities
  • Thetaxrefundentityremainstheactualmanufacturer
  • In2025,anewelectronicfilingsystemwillbeintroduced,andtheprocessingtimewillbeshortenedtothreeworkingdays

IV.How to confirm corporate income tax for agency service fee income?

Special attention should be paid to the following tax treatment points:

• Incomerecognitiontiming:Basedongoodscompletionasbenchmark
• Costdeductionscope:
  • Directcosts:Customsclearancefees,documentationfees,etc.
  • Indirectcosts:Reasonablyallocatedpersonnelandfacilityexpenses
• In 2025,the income tax incentives for small and micro enterprises will be continued,and the tax burden of eligible enterprises can be reduced to 5%

V.What tax risks are involved in collecting foreign exchange payments on behalf?

Agency companies must pay special attention to:

• StrictlydistinguishCollectionondeliverywithServicefeeincome
• ForeignexchangepaymentsshouldbeprocessedthroughAccountspendingsettlementAccounting
• In2025,theStateAdministrationofForeignExchange(SAFE)willstrengthenthemonitoringofcross-bordercapitalflows:
  • TransactionsexceedingUSD500,000requiresupplementarydocumentation
  • Payment/receipttimegapsexceeding180daysrequirefiling

How to avoid tax compliance risks in export agency?

It is recommended to establishTriple prevention mechanism:

• Contractmanagement:Clearlystipulatetaxliabilityclauses
• Documentmanagement:Ensurecustomsdeclarationforms,VATinvoices,Voucher"ThreeDocumentsMatching"
• Declarationmanagement:
  • Monthlyverificationofexporttaxrebatedeclarationdata
  • Quarterlycross-bordertaxcomplianceself-inspection

(Note: This article is written based on tax policies published before April 2025.Please refer to the interpretation of the competent tax authority for specific operations.It is recommended to consult a professional foreign trade service agency for cross-border tax matters.)