I.Export agentWhat taxable items are included in the fees?

According to the latest 2025 Cross-border Service VAT Management Measures,Export agentThe fees mainly involve three types of taxes:

• Value-added Tax (VAT)
  • Domestic service portion applies 6% tax rate
  • Agency services that occur entirely outside the country can apply for tax exemption
• The Customs
  • Only for taxes paid by the agent during goods import
  • Requires submission of customs payment documents and other tax certificates
• Corporate income tax
  • Calculated as 25% of agency service profit
  • High-tech enterprises can enjoy a preferential tax rate of 15%

How is VAT calculated for agency service fees?

2025 VAT calculation adoptsThe principle of "separating price and tax":

• Tax-inclusive quotation = service fee/(1-6%)
• Example: 100,000 yuan agency fee VAT payable = 100,000×6% = 6,000 yuan
• Special Attention:Customs declaration, inspection and other government fees are not within VAT taxable scope

Which agency fees may incur customs duties?

According to Announcement No. 12 of 2025 by the General Administration of Customs, special attention should be paid to the following two types of fees:

• Overseas segment service fee
  • If included in CIF price, it must be included in the dutiable value
  • Separately paid overseas logistics fees may apply for non-taxation
• Cost of licensing
  • Intellectual property fees in technical agency services
  • Additional tariff of 1% of the goods value is required

How to avoid double taxation?

Recommended adoptionThe "Three-Way Matching" Management Method:

• Service contracts must clearly delineate the proportion of domestic/overseas services
• Require agents to provide detailed fee allocation documents
• Retain payment vouchers from overseas service providers and SWIFT messages
• Conducted regularlyTransfer pricing documentation preparation

What new tax preferential policies will be available in 2025?

• Cross-border e-commerceComprehensive Pilot ZoneEnterprises
  • VAT on agency fees may enjoy 50% immediate refund upon collection
• RCEP member countriesTrade services
  • Cumulative service fees exceeding $500,000 may apply for tariff reduction
• Green tradesports event
  • Corporate income tax on new energy product export agency fees reduced by half

(Note: Specific policy applicability depends on company registration location, industry attributes, and trade mode. Professional tax due diligence is recommended before signing contracts.)