1. How is value-added tax calculated for agency service fees?

According to the regulations that will take effect in 2025,Article 15 stipulates that in agency export business:, enterExport Agent ServicesServices are taxed in the following manner:

• Tax base: Amount specified in the agency contract (including reimbursed expenses)
• Applicable tax rate:
  • General taxpayer: 6% VAT rate
  • Small-scale taxpayers: 3% collection rate (preferential policy extended from the pandemic period to 2025)
• Special circumstances: Pure collection and payment businesses may apply for differential taxation based on valid supporting documents.

2. What taxes are required to be paid during the agency import process?

Agency import business involvesComposite tax, special attention should be paid to:

• Tariff: Levied according to the corresponding tax rate under the HS code.
• Value-added tax: 13% × (dutiable value + customs duty)
• Consumption tax: Additional levy on specific goods (e.g.Cosmetics30%)
• Additional taxes and fees: Urban Maintenance and Construction Tax and Education Surcharge (12% of VAT amount)

III. Can export agents benefit from the tax refund policy?

2025Tax RebatesThe rules are as follows:Three key points:

• Export agency enterprises may apply for "exemption, credit, and refund" tax.
• Tax Refund Rate Inquiry:
  • E-Tax Real-Time Inquiry System
  • General Administration of Customs HS Code Database
• Tax refund cycle: shortened to an average of 45 working days (30% faster than in 2023).

IV. Does the choice of agency service provider affect tax costs?

Agent'sQualifications and Operational MethodsDirectly impacts corporate tax burden:

• Qualification Impact:
  • AEO-certified enterprises enjoy customs clearance facilitation.
  • Failure to possess customs declaration qualifications will result in late payment fees.
• Operational Risk Case:
  • A company was required to pay back taxes and late fees totaling 1.27 million yuan due to its agent's failure to properly declare the HS code.
  • A certainCross-border E-commerceDue to the agent's failure to declare the 9810 model in a timely manner, a tax refund loss of 410,000 yuan was incurred.

5. How to verify the tax compliance of an agent?

It is recommended toTriple verification mechanism:

• Qualification Verification:
  • Customs registration certificate
  • Foreign Exchange Administration Directory Registration
• System Verification:
  • E-Port Enterprise Registration Inquiry
  • Taxpayer Status Inquiry - State Taxation Bureau
• Case Study: Provide tax payment certificates for more than three similar types of business transactions.