I.Export agentDo services need to pay value added tax?

According to the latest revised Value-Added Tax Management Measures for Cross-border Taxable Activities by the Ministry of Finance in December 2024, export agency service fees are applicableZero tax policyHowever, three key conditions must be met:

• Service recipients are foreign units or individuals
• Agency services directly related to the export of goods
• Companies must be kept complete.customs clearanceTransportation documents and other documents

Special reminder: If the agency simultaneously provides additional services such as domestic warehousing, this part of the revenue must be based on6%Pay value-added tax. A cross-border e-commerce company overpaid taxes by 120,000 yuan in 2024 due to incorrect separation of mixed business operations. It is recommended that the company establish a detailed ledger for service items.

Is it possible to deduct agency fees from the tax?

Exporting enterprises pay to the agencys expenses, the deduction of the input tax shall be treated separately:

• Parts can be deducted:
  • International transport agency fees (value added tax special invoice required)
  • Customs reporting service fees (applicable6% tax rate)
• Untouchable part:
  • External transportation costs
  • External trade consultancy services

Calculation Example: A company pays an agency fee of 500,000 yuan (tax included) in 2024, with 60% of the amount being deductible. The input tax credit = 500,000 × 60% / (1 + 6%) × 6% ≈ 16,981 yuan

Third,Export tax refundWhat does it have to do with agency fees?

Direct impact of agent expensesExport tax refundTwo key links:

• Calculation of tax refundInternational transportation charges must be deducted from offshore prices
• Certificate managementLack of agent contract may result in delayed tax refund

2024 Typical Case: An electromechanical export enterprise was audited for overclaiming a tax refund of 230,000 yuan by failing to deduct freight forwarding fees from the FOB price. It is recommended that enterprises establishCost Distribution CalculationClearly distinguish between CIF and FOB price components.

Fourth,Transboundary PaymentsDo agency fees need to be deducted from income tax?

According to the latest interpretation of the Corporate Income Tax Law:

• Payment of overseas agency services6% VATand10% Corporate Income Tax
• If the other country has concluded a tax agreement with our country, preferential tax rates may apply.

Risk Warning: A special inspection by the tax authorities of a certain province in 2024 found that 37% of foreign trade enterprises had errors in cross-border payment tax treatment. It is recommended to clearly stipulate tax burden clauses in contracts and conduct advanceTax Treatment Agreement.

V. How to legally reduce the agent fees related tax burden?

Based on 2024-2025 tax policy, three optimization paths are recommended:

• Restructuring of business modelTransitioning Part of Agent Services to Supply Chain Management Services
• Tax preferences applyComprehensive foreign trade services enterprises that are eligible can benefit from the deduction of input tax
• Reasonable Distribution of CostsDistinguish between core agency services and value-added services

If a clothing export company passes the optimization scheme, 2024 annual tax saving effect reaches the operating income of 0.8%.Transfer PricingThe regulatory red line recommends professional tax planning.

(Note: The policy described in this article expires2025 year3 month effective, the specific business is determined by the competent tax authority.