I.Under the agency export mode,which party should bear the value - added tax?

According to 2025Article 15 stipulates that in agency export business: As the actual owner of the goods,the manufacturing enterprise needs to issue a special value - added tax invoice to the agent.

• Theenterprisehandles[matters]withvoucherssuchastheagencyagreementand[documents]
• Cross-borderpaymentservicefeesaresubjecttovalue-addedtaxatarateof6%Inpractice,therewasatypicalcasewhereatextileenterprisefailedtoclarifythecorrespondingrelationshipbetweentheinvoiceflowandthecapitalflowwiththeagencycompany,resultingina3-monthdelayinexporttaxrebates.Itisrecommendedtospecificallystipulatetax-handlingclausesintheagencyagreement.
• AnnouncementNo.47oftheGeneralAdministrationofCustomsin2025clearlystates:

Direct expenses such as [fees] and insurance premiums should be included in the Free on Board (FOB) price of exportsAgent service fees need to be listed separately and a service - type invoice should be issuedThe capital transaction voucher must indicate the words collection and payment on behalf,

II.How should foreign trade companies handle the tax for the advanced expenses?

In 2025,the General Administration of Customs announced in Notice No.47 that:

• Regardingthetaxrebatecalculationundertheagencymode,attentionshouldbepaidto:
• Themanufacturingenterpriseneedstoissuea13%value-addedtaxinvoiceaccordingtotheactualtransactionprice
• Thefundtransactionvouchermustbemarkedwiththewords"collectionandpaymentonbehalf."

Calculation formula: Tax rebate amount = (Invoice amount × Tax rebate rate) - Agent service feeSpecial reminder: In 2025,agency export enterprises in the newly added comprehensive pilot zones can enjoy a 0.5% tax rebate bonus policy.According to the 2025 operation guidelines of the State Administration of Foreign Exchange: Real cases of concurrent fines are worthy of warning.

III.How to calculate the export tax rebate amount?

Points to note in tax refund calculation under the agency model:

• Manufacturingenterprisesneedtoissue13%VATinvoicesaccordingtotheactualtransactionprice.
• Thetaxrebaterateisdeterminedbasedonthecustomscommoditycode(withanaveragetaxrebaterateof9.2%in2025).
• Calculationformula:Taxrefundamount=(Invoiceamount×Taxrefundrate)-Agencyservicefee

Special reminder: New additions in 2025Integrated Pilot ZoneAgency export enterprises in can enjoy a 0.5% tax refund bonus policy.

IV.How to handle cross - border foreign exchange payments in compliance?

According to the 2025 Operating Guidelines of the State Administration of Foreign Exchange:

• Thecostandexpensescorrespondingtotax-exemptincomeItneedstobehandledwithin5workingdaysafterwards.
• Whenmakingforeignexchangepaymentstothemanufacturer,completeExportVerificationofCollectionformsshouldbeprovided.
• Theservicefeepaymentmustbeseparatelydeclaredunderthe"Cross-BorderServiceTrade"category.

V.How to prevent tax risks in agency exports?

It is recommended to establish a three - tier prevention and control mechanism:

• Atthecontractlevel
  • Clarifythetermsforthedivisionoftaxresponsibilities
  • Agreeonthetimenodesforthetransferofinvoices
• At the operational level
  • Establishareviewsystemforexportdocuments
  • Regularlyconductconfirmationandreconciliationofaccountsbyletter
• At the regulatory level
  • Retaincompletecustomsdeclarationmaterialsfor10years
  • Carryouttaxhealthinspectionseveryyear

VI.What should be done if an agency export encounters a tax inspection?

The proposed response strategy can be carried out in three steps:

• Thefirststage:ProvideOriginalagencyagreements,customsdeclarations,foreignexchangecollectionvouchersandotherbasicmaterials
• Thesecondstage:CooperatetoexplaintheauthenticityofthebusinessandapplyforVerificationoftradeauthenticityifnecessary
• Thethirdstage:Fordisputedmatters,taxadministrativereconsiderationcanbefiled

The special audit data for 2025 in a certain province shows that in the tax disputes involving export agency business,Incomplete documentsAccount for 67% of the total problems,highlighting the importance of daily data management.