AgentlyExport tax refundWhat are the main types of taxes that a company is required to pay?

According to the latest 2025 Measures for the Administration of Value-Added Tax and Consumption Tax on Exported Goods and Services, professionalAgency export,Tax refund companies mainly deal with three types of taxes and fees:

• Value - added tax:
  • The 6% output VAT corresponding to the agency service fee
  • Input tax reversal arising from advances paid on behalf
• Corporate Income Tax:
  • Pay 25% of the annual profit (small and micro enterprises may enjoy a preferential tax rate)
  • Cross-border service revenue must be distinguished between domestic and foreign income.
• Additional taxes and fees:
  • Urban construction tax (7% of VAT amount)
  • Education surcharge (3% of VAT amount)
  • Local education surcharge (2% of VAT amount)

How is VAT calculated on agency service fees?

After the 2025 VAT reform, agencyExport tax refundThe company’s tax calculation methods are exhibiting new characteristics:

• Routine business as"differential taxation"Method:
  • Tax payable = (Service fee revenue – Disbursements) × 6%
  • Legitimate documentation for the advanced expenses must be provided.
• Special circumstances apply"Full-amount taxation":
  • When valid documentation for the advance payment cannot be provided
  • Joint and several liability for issuing fraudulent VAT invoices

What are the special deductible items for corporate income tax?

State Taxation Administration Announcement No. 28 of 2023 (currently effective) clearly stipulates:

• Items eligible for additional deductions:
  • R&D expenses for the export tax rebate information system (175% super-deduction)
  • Foreign trade compliance training expenses (deductible at 120%)
• Limitations on deductible items:
  • Customer commissions must not exceed 5% of service revenue
  • Risk reserve provisioning must be filed for the record

How can we guard against the tax risks associated with export tax rebates handled by agents?

The 2025 AEO certification regulations issued by the General Administration of Customs require that an agency must possess:

• Three-Way Matching System:
  • Automatic cross-checking of customs declarations, logistics documents, and foreign-exchange receipts
  • The deviation rate must be kept within 0.5%.
• Risk warning mechanism:
  • Establish a customer credit classification management system
  • Any single tax refund exceeding RMB 500,000 requires dual-level review.
• Bill Management Standards:
  • The retention period for special VAT invoices has been extended to 10 years.
  • The foreign exchange verification form must be scanned and archived.

What tax qualifications should you look for when choosing an agency?

Based on our experience serving Fortune 500 companies, we recommend focusing your verification efforts on:

• Statutory Qualification Documents:
  • Customs AEO Advanced Certification Certificate (2025 Edition)
  • SAFE Classification Management Category A Certificate
• Proof of Practical Competency:
  • No record of tax administrative penalties in the past three years
  • Direct Certification Between ERP Systems and the Electronic Port
• Risk Safeguards:
  • Whether to purchase professional liability insurance
  • Is there a third-party audit report?