Export Agent ServicesWhat are the main taxes a company needs to pay?

As a professional service provider, an export agency company is mainly involved in three core types of taxes and fees:

• Value - added Tax: Levied at 6% on the agency service fee (the reduction and exemption policy for small and micro enterprises will continue in 2025)
• Corporate Income Tax: Levied at 25% on total profits (a preferential rate of 15% for the Western Development Program can be enjoyed if conditions are met)
• Customs Surcharges: 0.2‰ supervision handling fee for customs declaration agency business

Tax RebatesWho actually bears the tax burden?

In a standard agency agreement, the right to the tax rebate belongs to the manufacturing enterprise, but it should be noted that:

• When the agency company advances the tax rebate funds, it needs to pay VAT on the capital occupation fee
• If there are tax rebate anomalies (such as documentary defects), the agency company may bear joint liability
• The new regulations of the General Administration of Customs in 2025 require the agent to establish a tax rebate risk reserve fund

What hidden taxes are included in the agency service fee?

In addition to the explicit service fee, enterprises should pay attention to:

• Stamp duty in the document certification fee (0.05% of the contract amount)
• Withholding income tax on cross-border payments (when paying for overseas services)
• Anti-dumping duty deposit in special circumstances (when the agent is involved in litigation cases)

What are the changes in tax preferential policies in 2025?

Three major adjustments worth noting this year:

• The scope of tax exemption for digital service exports is expanded to include supply chain management system services
• The VAT credit refund period for AEO certified enterprises is shortened to 5 working days
• Cross-border E-commerce50% corporate income tax reduction for agency service fees under the 9710 model

How to verify the tax compliance of an agency company?

It is recommended to check through three aspects:

• Check the validity of the "Customs Service Enterprise Filing and Registration Certificate"
• Request to see the original tax payment certificate for the latest quarter
• Check the enterprise classification management level of the State Administration of Foreign Exchange (Class B or above is preferred)

What agency risks can tax issues lead to?

Risk points revealed by typical cases in the last three years:

• A company's client lost a 1.2 million tax rebate due to accounting flaws by the agent
• The use of non-compliant invoices led to both the buyer and seller being blacklisted by customs
• Late payment penalties for delayed tax declarations on cross-border payments (daily interest of 0.05%)

What tax details should be noted when choosing an agency company?

It is recommended to clearly specify in the contract:

• The entity responsible for taxes and the dispute resolution mechanism
• The standard for division of responsibilities in abnormal situations
• The response plan for tax disputes and the compensation limit