Agency export serviceWhat are the main taxes involved?

Under the current 2025 policies, export agency services mainly involve the following 4 types of taxes and fees:

• Value Added Tax
  • Service fee income is subject to 6% VAT
  • Agency goods export applies zero tax rate
• Corporate income tax
  • Service fee profits are taxed at 25% rate
  • Qualified small and micro enterprises can enjoy preferential tax rates
• Additional taxes and fees
  • Urban construction tax (7% of VAT amount)
  • Education surcharge (3% of VAT amount)
• Stamp duty
  • Agency contracts are subject to 0.03% stamping
  • customs clearanceSingle documents are charged at 5 yuan per copy

Export tax refundHow is it specifically calculated?

Year 2025Export tax refundTax rates remain stable, but the following calculation points should be noted:

• Determination of tax refund base
  • Based on the amount specified in the VAT special invoice issued by the manufacturer
  • Agency service fees are not included in the tax refund calculation
• Applicable tax refund rates
  • According to the tax rate corresponding to the customs commodity code (HS CODE)
  • The average tax refund rate for mechanical and electrical products in 2025 is 13%
• Calculation formula
  • Tax refund amount = Purchase invoice amount × Tax refund rate
  • The paid urban construction tax and education surcharge need to be deducted

What situations may lead to tax risks?

According to the 2025 audit cases by the General Administration of Customs, special attention should be paid to:

• Invoice management
  • Inconsistency between the goods invoice and the agency agreement subject
  • Splitting service fee invoices may constitute tax evasion
• Tax refund timeliness
  • Failure to declare tax refund within 90 days from the export date
  • Missing electronic information on customs declarations leading to delayed tax refunds
• Transboundary Payments
  • Failure to declare foreign exchange receipts as required
  • Failure to withhold and remit taxes on overseas commission payments

How to legally enjoy tax incentives?

The latest policies in 2025 allow tax optimization through the following methods:

• Comprehensive service platform application
  • Use the international trade "Single Window" for electronic tax refund.
  • Integration with the State Taxation Administrations invoice verification system
• Regional preferential policies
  • Enterprises in free trade zones can enjoy fast-track tax refund channels
  • Special tax arrangements for cross-border e-commerce comprehensive pilot zones
• Compliance planning solutions
  • Reasonable allocation of goods value to service fee ratio
  • Utilizing VAT exemption policies for cross-border services

3 Compliance Points You Must Know for Export Agency

• Contract signing specifications
  • Clarifying tax entities between agents and principals
  • Specifying customs declaration title and foreign exchange collection responsibilities
• Document management requirements
  • Ensure the "three documents consistency" (contract, invoice, customs declaration).
  • Retaining transportation documents and other tax refund supporting materials
• Time control nodes
  • Tax filing deadline by April of the year following export
  • 5-year retroactive period for export tax refund claims

When selecting export agency services, enterprises should require service providers to present complete qualification certificates and successful tax refund cases. For special business scenarios (such as entrepot trade, cross-border e-commerce, etc.), it is recommended to consult professional tax advisors in advance. This content is prepared based on 2025 Value-Added Tax Law and Export Tax Refund Management Measures and other regulations. Specific operations shall comply with the requirements of the competent tax authorities.