I.Export agentWhat taxes are specifically involved in the fees?

According to the "Value-Added Tax Management Measures for Cross-Border Taxable Services" jointly issued by the Ministry of Finance and the State Taxation Administration in 2023,Export agentThe services mainly involve:

• Value Added Tax: General taxpayers are subject to a 6% tax rate, while small-scale taxpayers are subject to a 3% collection rate.
• Additional taxes and fees: Calculated at 12% of the actual paid value-added tax (urban construction tax 7% + education surcharge 3% + local education surcharge 2%).

It is worth noting that eligible foreign trade comprehensive service enterprises can continue to enjoy the benefits from 2025 onwards.13. the value - added tax zero - rate policy, but the export tax refund (exemption) filing procedures must be completed.

II. What tax rate applies to export agency fees?

There are three scenarios for tax rate application:

• Zero-rated scenarios:
  • The agent enterprise obtains the "Registration Form of Foreign Trade Operator Record Filing".
  • The service targets are overseas entities or individuals.
  • The service content pertains to cross-border taxable activities such as international transportation and customs declaration.
• Tax exemption scenarios:
  • Acting as an export agent for domestic manufacturers
  • The cross-border taxable service revenue has not been accounted for separately.
• General taxation:
  • Acting as an agent for domestic enterprises in import-export business transitioning to domestic sales.
  • Failure to complete cross-border service registration as required

III. How to Calculate the Actual Tax Burden of Export Agency Services?

Taking the export agency business of a comprehensive foreign trade service enterprise in 2025 as an example:

• Agency service fee income: 1 million yuan
• When applying the zero tax rate policy:
  • Value-added tax: 1,000,000 × 0% = 0 yuan
  • Surcharge: 0 yuan
• If the error applies to the 6% tax rate:
  • Value-added tax: 1 million × 6% = 60,000 yuan
  • Additional tax: 60,000 × 12% = 7,200 yuan
  • Comprehensive tax burden rate: 6.72%

Practical cases demonstrate that the correct application of tax policies can lead to savings.￥67,200 per millionCost.

IV. Which expenses may be deemed as taxable items by the tax authority?

According to the latest import and export service fee calculation standards for 2025, special attention should be paid to:

• Taxable items:
  • Documentation Preparation Fee
  • Customs Declaration and Inspection Service Fee
  • Foreign exchange settlement fee
• Controversial project:
  • Overseas storage fees (lease agreement for the premises must be provided)
  • Quality certification fee (distinguish between domestic and international service ratios)
• Tax-exempt items:
  • Export credit insurance premium (special invoice from the insurance company must be obtained)
  • Cross-border express fee (international waybill required)

5. What are the key risk areas for tax audits in 2025?

According to recent joint inspection cases by the General Administration of Customs and the State Taxation Administration, enterprises need to guard against:

• Incorrect tax rate applied: Incorrectly declaring tax-exempt business as zero-rated.
• Missing voucher: Missing cross-border service contract, foreign exchange payment receipt
• Interperiod business processing: The tax rate transition for 2024 business transactions invoiced in 2025.
• Underreported non-price charges: Bank interest, liquidated damages, etc. generated from agency business

It is recommended that enterprises conduct quarterlyCross-border Service Tax Health Check, with a focus on the consistency between contract terms and tax filing.

6. How to ensure tax compliance for export agency fees?

Here are three practical suggestions:

• Clauses of the contract are clear:
  • Separately list cross-border service items
  • Specify the location of the service recipient.
• Voucher Management Specification:
  • Keep a copy of the original customs declaration.
  • Bank receipts and payment vouchers shall be retained for 6 years.
• Professional team support:
  • Hire an AEO-certified customs broker
  • Regularly review declaration data with tax advisors.