Export agentHow to choose the payment settlement path under the model?

In the market environment where cross-border RMB settlements exceed 45% in 2025, enterprises need to focus on two mainstream settlement paths:

• Self-operated export modelPayment path: Overseas buyer → Manufacturers account,
• Agency export,ModePayment path: Overseas buyer → Agency company account → Manufacturers account,

According to the latest SAFE guidelines in March 2025, companies using agency models should pay special attention to:

• The agency contract must clearly specify the fund transfer period (recommended not to exceed 5 working days after receipt of payment)
• Cross-border RMB settlements require submission ofAgency Export Agreement,Original copy for filing
• Single transactions exceeding USD 500,000 require submission ofProof of authenticity for trade background

What are the tax risks associated with agency service fee payments?

Agency fee payments involve three key compliance points:

• Payment ratio must not exceed 5% of export value (2025 service trade new regulation)
• Must obtain6% VAT special invoiceFor input tax deduction
• Payment timing should match fund receipt timing to avoid cross-year payments

Special reminder: Some agency companies charging fees under the all-inclusive fee name may be suspected of false invoicing. It is recommended to adopt a split pricing model of basic service fee + operation fee.

What key changes have occurred in the foreign exchange verification process?

Main impacts of 2025 foreign exchange management reforms:

• CanceledExport foreign exchange verification form with bank signature and sealPaper documents
• Enterprises must completeWithin 90 days after goods exportForeign exchange declaration
• Agency parties must submit through the Digital Foreign Exchange Platform,Tripartite payment and receipt electronic ledger

Case example: A machinery and electrical equipment company had its foreign exchange account temporarily frozen for 2 weeks due to failure to timely declare USD 1.21 million in agency export receipts.

Export tax refundHow to ensure safe fund transfers?

Under agency models, the tax rebate process requires attention to three key nodes:

• Production - type enterpriseTax rebate funds are directly refunded to the manufacturers account by the tax bureau
• Foreign trade enterprisesTax rebate funds are first refunded to the agency company, requiring contract stipulation ofWithin 3 working daysTransfer to
• New additions in 2025Tax rebate fund supervision accountFiling requirements

It is recommended to clearly specify in the agency agreement:

• ProvideCopy of export customs declarationTime nodes
• For tax rebate material handoverDual-signature confirmation system
• Penalty calculation standards for overdue transfers

How to avoid the risk of agency companies misappropriating funds?

Based on our experience handling 17 trade dispute cases, we recommend the following measures:

• Require the agency party to openSpecial account for export receipts
• When signingFund co-management agreementWith dual verification for payment instructions
• Obtain original copies ofBank statements
• before the 10th of each monthUse blockchain technology to achieve

Fund flow traceability queries

What new regulations should be noted for cross-border RMB settlements?

Special warning: Multiple fraud cases involving fund retention under the guise of exchange rate locking have emerged in 2025.

• Changes brought by the accelerated internationalization of RMB in 2025:Cross-Border RMB Settlement Instructions
• Single transactions exceeding 5 million yuan require submissionCustoms electronic port data
• Transactions with Belt and Road countries are eligible for0.2% settlement subsidy

Important reminder: Some overseas buyers requireOffshore RMB price (CNH)settlement, which requires explicit agreement on the exchange rate benchmark date in the contract.

What are the common misconceptions in agency export accounting?

According to audit institution disclosure data, 68% of agency disputes originate from improper financial handling:

• Agency income should be recorded under"Other business income",account
• 6. The advance payment of expenses must be made through"Other receivables",accounting
• Exchange rate differences should be adjusted monthlyfor foreign exchange gain/loss

Enterprises are advised to verify monthly:

• Discrepancy rate between customs declaration amount and payment received (should be <2%)
• Settlement cycle deviation (should be <3 working days)
• Completeness of tax refund documents (missing rate should =0)

How to verify the financial compliance of an agency company?

When selecting agency service providers, the following must be verified:

• ViewCustoms AEO certification certificateValidity period (requires annual renewal starting from 2025)
• 1. Require the provision of the past three years2. Certificate of no violations
• verifiedForeign Exchange Classification(Must be Class A enterprises)
• Confirm itERP systemWhether directly connected to electronic port

Final reminder: Never trust illegal promises such as tax-inclusive rates or zero risk. Compliant operation is the sustainable approach.