Agency export,Do enterprises really need to pay taxes?

As someone engaged in import...Export agentAs a professional with 20 years of experience, I can clearly state:An export agency enterprise is required to pay relevant taxes and fees in accordance with the law., but the specific tax categories and calculation methods differ fundamentally from those applicable to self-operated exports. The latest revisions to the "Value-Added Tax Law" and the "Corporate Income Tax Law Implementation Regulations" in 2025 explicitly stipulate that agency services constitute taxable activities and must undergo tax treatment in accordance with statutory procedures.

How is the value-added tax (VAT) handled for export agency enterprises?

According to the latest interpretation announcement from the Ministry of Finance in 2025, agency export business involves two levels of value-added tax (VAT) treatment:

• Agency Service Fee VAT：Pay at a 6% tax rate.
  • A special VAT invoice is required.
  • Eligible items may apply for input tax deduction.
• Value-added tax on export links: Applicable to tax exemption policies
  • It must meet the requirements for foreign exchange verification and cancellation.
  • Must be processed.Export tax refundrecorded

Typical case: In 2025, an agency company handled the export of goods worth $1 million and charged a 3% service fee. The company is required to pay value-added tax (VAT) on the $30,000 service fee ($30,000 × 6% = $1,800), while the exported goods themselves enjoy VAT exemption.

Detailed Explanation of Corporate Income Tax Payment Rules

Special attention should be paid to the income tax treatment of export agency enterprises:

• Taxable income = Agency service fee + Other operating income
• Deductible items:
  • Salaries and social insurance expenses
  • Office space rental costs
  • Compliant business entertainment expenses (subject to deduction limits)

Key Focus of Tax Audits in 2025: Some companies include prepaid export freight, insurance premiums, and similar expenses as costs. However, these are considered collection and payment items on behalf of others and should not be recorded as cost expenditures.

Three Common Tax Misconceptions to Be Aware Of

• Misconception 1: Agency exports are entirely tax-free.

  Actual: Only the export goods link is tax-free, and the agency service income must be taxed.

• Misconception 2: No need to pay corporate income tax

  Actual: Corporate net profits are subject to a 25% tax rate (preferential policies apply if the enterprise meets the criteria for small and micro businesses).

• Misconception 3: Foreign exchange income does not need to be declared.

  Actual: The new regulations from the State Administration of Foreign Exchange in 2025 require all cross-border receipts and payments to be filed on the service platform.

Compliance Operation Recommendations for Export Agency in 2025

• Confirmation of Business Nature: Strictly distinguish between self-operated export and agency export contract terms.
• Certificate management:
  • Retain the original copy of the agency agreement in its entirety.
  • Retain foreign exchange receipt vouchers for at least 5 years.
• tax filing:
  • Complete the VAT declaration by the 15th of each month.
  • Submit the "Cross-border Taxable Services Tax Exemption Filing Form" during the annual tax settlement.

Special Reminder: The "Single Window" 3.0 version implemented by the General Administration of Customs in 2025 has achieved tax data linkage. It is recommended that enterprises conduct quarterly tax health checks.

Authoritative policy reference basis

• "Circular of the Ministry of Finance and the State Administration of Taxation on Comprehensively Implementing the Pilot Program to Replace Business Tax with Value-Added Tax" (Cai Shui [2016] No. 36) Annex 4
• "Announcement of the State Taxation Administration on Issues Concerning the Declaration of Export Tax Refund (Exemption)" (No. 1 [2025])
• "Regulations on the Application of Zero VAT Rate and Tax Exemption Policies for Cross-Border Taxable Activities" 2025 Revised Edition

(Note: This article is based on policies effective before May 2025. For specific implementation, please refer to the interpretation by the competent tax authorities.)