5. Does an agency export need to pay value - added tax?

12. According to the current policies in 2025, agency export businesses apply13. the value - added tax zero - rate policy:

• 14. No value - added tax is paid in the goods export link
• 15. The service agency fee is subject to value - added tax at a rate of 6%
• 16. Special circumstances:
  • 17. For goods prohibited/restricted from export, the already - refunded tax amount needs to be repaid
  • 18. Failure to declare for tax rebates within the specified time limit is regarded as domestic sales and tax needs to be supplemented

Export tax refund19. How to determine the rate?

Year 2025Export tax refund20. The rate remains21. A differential export tax rebate rate system:

• 22. A full 13% tax rebate is maintained for electromechanical products
• 23. A 9% export tax rebate rate is implemented for textiles
• 24. A 5% tax rebate ratio is applied to iron and steel products
• 25. For specific commodities, the latest export tax rebate rate can be queried through the customs HS code

7. How to calculate the corporate income tax?

26. The income from agency services needs to be included in the taxable income of corporate income tax:

• 27. The service fee income is taxed at a rate of 25%
• 28. The profit of the principals goods is not included in the taxable income of the agent
• 29. For cross - border payments, attention should be paid to:
  • 30. Payment vouchers for the agent - paid ocean freight need to be kept
  • 31. Income tax needs to be withheld and remitted for commission payments

8. Under what circumstances do we need to pay customs duties?

32. Generally, agency exports33. do not involve the payment of customs duties34., but special attention should be paid to:

• 35. For goods on the export control list, a license needs to be applied for
• 36. For anti - dumping goods, a certificate of origin needs to be provided
• Special Trade Methods:
  • 37. Special customs duty policies apply to entrepot trade in the bonded area
  • 38. Guarantee procedures need to be handled for goods temporarily leaving the country

9. How to declare for export tax rebates?

39. In 2025, the implementation of40. full - process electronic tax rebates:

• 41. The declaration cycle is shortened to 15 working days
• 42. Essential documents:
  • 43. Agency export agreement (tax responsibilities need to be specified)
  • 44. Customs exportcustoms clearanceOrder
  • 45. Special value - added tax invoice (issued by the principal)
• 46. The new policy allows47. tax rebates to be accumulated in batches

10. What are the common tax risks?

48. Inspection cases in the past three years show the main risk points:

• 49. Lack of tax clauses in the agency agreement
• 50. Export proceeds from foreign exchange are not written off overdue
• The certification of input invoices is non - compliant.
• Special attention:
  • The intelligent tax refund audit system will be launched in 2025.
  • Cross - border RMB settlement requires simultaneous declaration.

11. How to choose a compliant agency service provider?

It is recommended to evaluate from three dimensions:

• Qualification requirements:
  • Holds AEO (Authorized Economic Operator) certification from customs
  • Possess the first - class export tax refund qualification.
• Service capabilities:
  • Support collaborative declaration across customs areas.
  • Provide tax compliance training.
• Risk control system:
  • Have a tax dispute resolution team.
  • Be equipped with an intelligent customs declaration system.