1.Export Agent ServicesWhat are the main taxes involved in the service?

According to the latest 2025 "Value-Added Tax Law Implementation Regulations," export agency services primarily involve the following three types of taxes and fees:

• VAT:
  • The agency service fee is subject to a 6% tax rate (unified rate after the 2023 VAT reform).
  • Export goods are subject to the "exemption, credit, and refund" policy.
• Tariff:
  • Conventional export goods are exempt from tariffs.
  • The export of restricted goods may involve special tariffs.
• Corporate Income Tax:
  • Pay at 25% of the total profit (high-tech enterprises can enjoy a preferential tax rate of 15%).

II.Tax RebatesHow to operate specifically?

After the General Administration of Customs optimizes the tax refund process in 2025, agency companies need to pay special attention to:

• The tax refund voucher must include:
  • Customs Export Goods Declaration Form (Consistency Between Electronic and Paper Versions)
  • VAT Special Invoice (must be issued within 90 days after export)
  • Foreign Exchange?Forex Settlement?Voucher (special filing required for cross-border RMB settlement)
• The tax refund cycle has been shortened to:
  • Category I enterprises: Completion within 5 working days.
  • Category II enterprises: Completion within 10 working days.

III. What special circumstances may incur additional taxes?

Based on the real cases we have handled, the following situations require special attention:

• Re-export Services:
  • Goods not entering Chinese customs territory are still subject to a 0.05% stamp duty.
  • For fund settlement, it is necessary to provide the "three-flow alignment" supporting documents.
• Cross-border E-commerceBusiness:
  • The B2C model may incur postal tax.
  • Overseas warehouse inventory exceeding 365 days is subject to VAT replenishment.

IV. How to reasonably avoid tax risks?

It is recommended that enterprises establish a three-level tax control system:

• Prevention in advance:
  • The contract clearly stipulates the tax burden clause.
  • Establish a commodity HS code review mechanism
• In-process control:
  • Automatically verify using the Customs AEO Certification System.
  • Conduct a horizontal comparison of tax burden rates on a monthly basis.
• Post-audit:
  • Retain the original vouchers for at least 10 years.
  • Engage a third party to conduct a tax health check.

V. What Changes Will the 2025 Tax Policy Reform Bring?

In accordance with Announcement No. 45 of the Ministry of Finance, the key focus areas are:

• E-invoices fully replace paper invoices (the transition period was completed in 2024).
• Dynamic Adjustment Mechanism for Export Tax Rebate Rates:
  • The export tax rebate rate for mechanical and electrical products has been raised by 2 percentage points.
  • The tax rebate rate for textiles has been lowered to 9%.
• Tax Policies for Customs Special Supervision Zones:
  • The VAT refund ratio for comprehensive bonded zones has been increased to 95%.