I.Agency export,Does the "profit portion" belong to service fees or trade price differentials?

According to the Measures for the Administration of Value - Added Tax on Cross - border Taxable Activities in 2025, the profits from agency exports need to be classified into two categories for handling:

• Explicit service fees: The agency service fees clearly stipulated in the contract, and a 6% special value - added tax invoice shall be issued
• Implicit price differences: The difference between the purchase price and the export price needs to meet three conditions:
  • The profit - sharing mechanism is stipulated in the agency agreement
  • Keep complete capital transfer vouchers
  • The price difference does not exceed 30% of the industrys average profit rate

In 2024, a clothing export enterprise was ordered by the tax authorities to pay back 820,000 yuan in taxes due to its failure to clearly distinguish between service fees and price differences. This case warns that the profit composition needs to be planned in advance.

II. Can the profit from agency exports be directly invoiced with a pro - forma invoice?

Year 2025Transboundary PaymentsThe new regulatory requirements state:

• Cross - border RMB payment: A value-added tax invoice must be issued with the remark "cross-border taxable activities."
• Foreign exchange receipt and payment: A pro - forma invoice can be supplemented but needs to meet the requirements:
  • The single - payment amount does not exceed 50,000 US dollars
  • The annual cumulative amount does not exceed 5% of the total revenue

Recommended adoption"VAT invoice + proforma invoice" dual-document modelmeets both tax requirements and conforms to the banks foreign exchange review standards.

III. What taxes and fees are involved in cross - border payment profit - sharing?

Take a typical agency export business as an example:

• Corporate income tax: Pay 25% of the profit - sharing amount
• Value Added Tax: 6% for the agency service fee part
• Withholding tax: A 10% withholding income tax needs to be levied on the share of overseas institutions

Newly implemented in 2025The Cross - border Digital Service Tax Treatystipulates that if the payment in a consecutive 12 - month period is less than 1 million yuan, an application for tax - exemption filing can be made. Enterprises should make good use of policy preferences.

IV. How to avoid the profit - sharing being recognized as transfer pricing?

The tax inspection focuses on three dimensions:

• Whether the transaction price deviates from the arms - length principle
• Whether the profit - distribution ratio conforms to the function and risk assumption
• Whether the disclosure of related - party information is complete

It is recommended to prepareThree supporting documents:

1. A comparison table of prices of similar services from third parties
2. An explanation of the profit - distribution calculation process
3. Proof of the consistency between bank statements and contract terms

V. What are the compliant receipt and payment paths for the profit from agency exports?

The compliant fund channels in 2025 include:

• Cross - border RMB two - way fund pool: Applicable to internal settlement within the group
• Foreign exchange derivative instruments: Forward foreign exchange settlement and sales to lock in exchange rate risks
• Cross - border e - commerce receipt and settlement channel: A fast - track for single - payment amounts below 200,000 US dollars

Special attentionThree strict prohibitions:

• Enterprise profits shall not be received or paid through personal accounts
• Cross - border payments with fictitious trade backgrounds are prohibited
• The use of illegal channels such as underground banks is eliminated

It is recommended that enterprises be established in 2025.Four-in-one risk prevention and control system: ① Review of contract terms ② Management of transaction vouchers ③ Tax filing and registration ④ Monitoring of capital flow. When necessary, enterprises can apply for AEO certification from the customs to enjoy the facilitation policies for customs clearance and tax rebates.