Export agentWho is the taxpayer for service VAT?

According to the latest Interim Regulations on Value-Added Tax Implementation Rules in 2025,Export agentVAT treatment for services requires distinguishing between two scenarios:

• Agency export model: When the agent handles exports in the name of the principal, VAT is borne by the actual cargo owner
• Self-operated export model: When the agent purchases goods outright and exports them independently, they must fulfill VAT obligations as a taxpayer

In practice, special attention should be paid to the tax attributes stipulated in the contract terms. It is recommended to clearly separate the amounts of "agency service fees" and "goods value" in the agency agreement.

How is the VAT calculation base determined for export agency services?

VAT calculation involves two key components:

• Agent Service Fee: Levied at a 6% tax rate
  • Example: For a service fee of 1 million yuan, VAT payable = 1 million/(1+6%)×6% = 56,600 yuan
• Goods transaction amount: Subject to export tax refund (exemption) policy
  • Manufacturing enterprise: Implementing the "exemption, credit, and refund" policy
  • Foreign trade enterprises: Applicable to the "exemption and refund" policy.

Export tax refundHow to coordinate with VAT declaration?

After the State Taxation Administration optimized the tax refund process in 2025, special attention should be paid to three key time points:

• Pre - declaration stage: Complete detailed export declaration within 15 days after goodscustoms clearanceexport
• Input tax certification: Ensure purchase invoices are certified before tax refund declaration
• Tax refund declaration cycle: Manufacturing enterprises declare monthly, foreign trade enterprises can declare quarterly

A recent cross-border e-commerce company lost 2 million yuan in tax refunds due to delayed declaration, highlighting the importance of timeliness management.

What are the differences in VAT treatment under different trade modes?

• General trade: Full entitlementExport tax refundPolicies
• Cross-border e-commerce: Need to distinguish between B2B and B2C models
  • B2B applicable to 9710/9810 regulatory codes, eligible for tax refund
  • B2C exported through 9610/1210, subject to retail tax policy
• Market procurement trade: Under 1039 regulatory method, eligible for VAT exemption without refund

How to prevent compliance risks in export agency VAT?

According to 2025 General Administration of Customs audit cases, it is recommended to focus on:

• four-flow alignment: Contract flow, goods flow, capital flow, and document flow must be consistent
• Certificate management: Retain customs declaration forms, special VAT invoices, and foreign exchange receipts for at least 10 years
• Exchange rate conversionConvert foreign currency income at the exchange rate of the first working day in the export month

How to handle VAT in special circumstances?

• Returned goodsPay back the tax refund received, calculated based on the export tax refund rate applicable at the time of return
• Sample exportGoods valued below 5,000 RMB may qualify for duty-free policy
• Cross-border servicesServices entirely consumed overseas are eligible for zero-rate policy

What are the important changes in the 2025 VAT new policies?

• Newly added in electronic tax bureauIntelligent export tax refund reviewModule
• Adjusted classification standards for export enterprises, with proportion of Class A enterprises increased to 35%
• Expanded VAT exemption scope for offshore service outsourcing
• Full implementation of electronic documentation for cross-border e-commerce B2B exports