I. Who should bear the tax - paying obligation for foreign trade agency exports?

According to the current Interim Regulations on Value - Added Tax, for foreign trade agency exports, the"Whoever operates, whoever pays taxes"principle is adopted.

• In actual operations, attention should be paid to:customs clearanceThe "operating unit" on the list shall bearExport tax refundoperating unit on the form, undertakes
• The principal shall provide genuine and valid input invoices, which form the basis for tax rebates.
• Joint liability under special circumstances:
  • The agent declares tax rebates despite knowing that the principal issues false invoices.
  • The two parties signed a "tax package agreement" to evade tax obligations.

II. How to calculate and refund the VAT for agency exports?

In 2025, the VAT "exemption, credit, and refund" policy for exported goods and services will continue to be implemented, with the specific process as follows:

• Exemption:VAT is exempted in the export link.
• Credit:Input tax credits can be used to offset the tax payable on domestic sales.
• Refund:The un - offset input tax credits will be refunded.

Example calculation: For a batch of exported goods, the input tax is 100,000 yuan, and the tax payable on domestic sales is 60,000 yuan. Then the actual tax refund amount = 100,000 - 60,000 = 40,000 yuan.

III. What declaration materials are needed for agency exports?

In 2025, when filing declarations through the e - tax bureau, the following scanned documents need to be uploaded simultaneously:

• Agency export agreement (tax responsibilities shall be clearly stipulated).
• Original customs declaration form and packing list.
• Special VAT invoice (deduction voucher).
• Foreign exchange receipt voucher (the foreign exchange receipt ratio shall not be less than 85%).
• Certificate of Agency Export of Goods issued by the principal.

Fourth,Transboundary PaymentsWhat taxes and fees are involved in service fees?

Regarding the overseas service fees charged by foreign trade agents, the following points should be noted:

• VAT: Zero - rate applies to cross - border taxable services.
• Income tax:
  • If the agent enterprise does not have an establishment overseas, it shall be determined according to the place where the service occurs.
  • If it involves a permanent establishment, tax shall be declared and paid in the source country.

V. How to handle the tax rebates already received after the goods are returned?

According to the latest regulations in 2025, the return of exported goods shall be handled differently according to the circumstances:

• If tax rebates have not been declared: Directly modify the export declaration data.
• If the tax rebates have been received for less than 3 years: Re - pay the tax rebates already received and the late - payment fines.
• Special handling circumstances:
  • If the return is due to quality reasons, an application for tax - free treatment can be made.
  • If the returned goods are repaired and then re - exported, a new declaration can be made.

VI. How to prevent tax risks in agency exports?

It is recommended that enterprises establish a three - tier risk control mechanism:

• Contract review:Clearly stipulate terms such as invoice provision and tax liability assumption.
• Document Management:Establish a corresponding relationship chain among customs declaration forms, invoices, and transport documents.
• Fund monitoring:Ensure that the foreign exchange receipt and payment paths are consistent with the contract parties.

VII. In 2025,Export tax refundWhat are the new changes in policies?

Policy adjustments worth considering this year include:

• The tax rebate review period is shortened to within 10 working days (for Class - I enterprises).
• A green channel for tax rebates for cross - border e - commerce B2B direct exports (Mode 9710) is newly added.
• Strictly investigate violations such as "exporting through purchasing invoices" and establish a blacklist sharing mechanism.