What isExport agent48. Differential tax collection for services?

49. Differential tax collection is a unique VAT collection method for foreign trade agency businesses. According to50. Caishui 〔2016〕No. 36Regulations state that for an agency enterprise,the sales amount is the balance obtained by deducting the advanced expenses from the total consideration and extra charges received.The latest policy in 2025 continues this tax - calculation method, but requires that the agency contract must clearly stipulate the cost - bearing clause.

WhichExport agentservices are subject to differential taxation?

Three core conditions must be met simultaneously:

• The agency contract relationship is clear: A written agency agreement must be signed
• The cost - bearing is clear: Clearly stipulate the scope and payment method of the advanced expenses
• The documentary vouchers are complete:
  • Customscustoms clearanceThe document shows dual - headings
  • The foreign exchange receipt and payment vouchers correspond to the foreign exchange receipt and payment records
  • The cost allocation separately lists the details of the advanced expenses

42. What is the specific calculation formula for differential tax collection?

The formula continued in 2025 is:

• Tax payable = (Total consideration - Advanced expenses) × 6%
• The advanced expenses must obtain legal and valid vouchers
• attention toNon - deductible items:
  • The agency enterprises own operating costs
  • Estimated expenses that have not been actually paid
  • Indirectly related overseas expenses

43. How to declare differential tax collection to meet customs requirements?

Special attention should be paid to the declaration in 2025:

• Customs reporting"Consignee/Consignor within the territory" columnMust fill in the agency enterprise
• "Consumer/User Unit" columnFill in the actual owner enterprise of the goods
• Foreign exchange receipts and payments must be operated through the agency enterprises account
• Submit to the competent tax authority on a quarterly basisthe List of Deduction Items for Cross - border Taxable Activities

44. What risk points should be noted when choosing differential tax collection?

According to the latest inspection cases, special attention should be paid to:

• The contract trap.：Avoid using terms such as "purchase and sale" that may be identified as self-operated business.
• Voucher flaws: Overseas documents need to be notarized and authenticated, and the translation should be stamped with the official seal of the translation company
• Time - limit risk: The advanced expenses need to bewithin 180 daysto complete foreign exchange verification
• An abnormal agency fee ratio may trigger an anti - tax - avoidance investigation

45. What are the latest policy changes in 2025?

• Added newThe electronic voucher filing systemrequires uploading scanned copies of the original documents
• Export tax refundThe review will simultaneously verify the compliance of differential taxation
• Expandthe list of non - deductible expensesand add items such as digital service fees
• Establish a credit rating system for agency servicesand enterprises in violation of regulations will be restricted: All overseas expenses can be deducted

46. How to avoid common declaration misunderstandings?

• Misunderstanding 1In fact, only

  expenses directly related to the goods such as transportation and insurance can be deducted...

• Misunderstanding 21. If the amount of foreign exchange received is insufficient, it can be deducted later.

  Mandatory,3. Collect the foreign exchange in the current period4. before being able to declare for deduction

• Misunderstanding 35. : The payment made by the principal on its own does not affect the deduction.

  6. The advance payment of expenses must be made through7. the account of the agency enterprisePayment

47. Professional advice: How to make the most of the differential tax collection policy?

• 8. It is recommended to sign with the agency enterprise9. a framework agreement + a specific implementation agreement
• Established10. a special account11. Track the progress of foreign exchange receipt and payment for each shipment
• 12. Conduct it quarterly13. a tax health check14., and discover flaws in vouchers in advance
• 15. UtilizeCustoms AEO certification16. to enjoy the advantages of the linkage between rapid customs clearance and tax refund