I. What exactly does the real income from agency export include?

The real income from agency export refers to the total economic benefits actually obtained by the principal after completing the export transaction through a professional foreign - trade company, mainly including three components:

• Net amount of export payment for goods: The foreign exchange settlement amount after deducting costs such as agency commission and logistics fees
• Export tax refundIncome: The value - added tax refund calculated according to the tax rebate rate corresponding to the HS code of the commodity
• Additional service income: Including implicit income such as exchange - rate locking income and savings from logistics price negotiation

II. 3 key steps in calculating the income from agency export

Taking the current export policy in 2025 as an example, calculate the real income from the export of a batch of clothing with an FOB price of 1 million yuan:

• Step 1: Calculate the net income from payment for goods
  • Total payment for goods is 1 million yuan (converted at the real - time exchange rate)
  • Deduct 1.5% agency commission: 1 million × 1.5% = 15,000 yuan
  • Actual foreign exchange receipt: 985,000 yuan
• Step 2: CalculateExport tax refund
  • The tax rebate rate for clothing is 13% (after the adjustment of the tax rebate rate for textiles in 2023)
  • Tax rebate amount = 1 million ÷ (1 + 13%) × 13% = 115,000 yuan
• Step 3: Calculate the total comprehensive income
  • Net income from payment for goods 985,000 yuan + tax rebate 115,000 yuan = 1.1 million yuan

III. 4 common cognitive misunderstandings of enterprises

• Myth 1: Equating the agents quotation directly with revenue

  In fact, implicit costs such as bank handling fees (about 0.1%) and document certification fees need to be deducted

• Myth 2: Ignoring the tax refund realization cycle

  In 2025, the average cycle under the electronic tax refund system still requires 45 working days

• Myth 3: Confusing the pricing differences between CIF and FOB

  Marine insurance premiums and freight need to be accounted for separately from the total revenue

• Myth 4: Failing to consider the impact of exchange rate fluctuations

  It is recommended to use foreign exchange derivative tools to lock in the exchange rate and avoid exchange losses

IV. 4 practical suggestions to ensure real income

• Suggestion 1: Choose Class A foreign trade comprehensive service enterprises

  The tax refund speed of customs AEO - certified enterprises is 20% faster than that of ordinary enterprises

• Suggestion 2: Clearly define the account - splitting terms in the contract

  It is necessary to stipulate that the account - splitting procedure should be started within 3 working days after the payment arrives

• Suggestion 3: Establish an electronic reconciliation system

  Track the foreign exchange receipt data in real - time through the single window for international trade

• Suggestion 4: Regularly review the tax refund ledger

  Check the customs export date and the accuracy of the applicable tax refund rate every month

V. Authoritative answers to frequently - asked questions

Q: Does agency export earn less than self - export?
A: Data in 2025 shows that the comprehensive income of small and medium - sized enterprises through agency export is instead 3 - 5% higher, because they can enjoy large - scale logistics bargaining and accelerated tax refund services.

Q: How to verify the income data provided by the agency company?
A: The original data can be queried through the China Electronic port law - enforcement system, and the correlation between the foreign exchange receipt slip and the export invoice can be checked.customs clearanceQ: Does the special trade method affect the income calculation?

A: For processing trade, the bonded materials part needs to be accounted for separately. The market procurement trade (1039) applies the verified collection policy and different calculation methods need to be adopted.
How exactly is the real income of agency export calculated? These 5 key points must be mastered