What isExport Agent ServicesWhat is the differential taxation on services?

Differential taxation is a special tax calculation method within the VAT chain., applicable to enterprises providing cross-border agency services. According to the provisions of Document Cai Shui [2016] No. 36, international freight forwarding services,Tax RebatesFor agency and other services, the value-added tax can be calculated and paid based on the balance after deducting the payments made to overseas entities.

Specifically for export agency services, the total consideration and additional charges received by the enterprise include,The balance after deducting government funds or administrative fees collected on behalf.As sales revenue. For example, in the case of export tax rebate agency services, the tax rebate collected on behalf of clients is not included in taxable sales revenue.

II. Which export agency services are eligible for differential taxation?

• International freight forwarding services
  • Maritime transport/Air freight/Land Freight Forwarding Services
  • Multimodal transport agency services
• Export Tax Rebate Declaration Agency
  • Customs declaration document agency
  • Foreign Exchange Verification Agency
• Logistics services in special customs supervision zones
  • Bonded warehousing agency
  • Cross-border E-commerceCustoms clearance agent

3. What is the specific calculation method for differential taxation?

Calculation formula:Tax payable = (Total payment + Additional charges - Collected payments) ÷ (1 + 6%) × 6%

Taking a certain export agency company in 2025 as an example:

• Agency service fee: 500,000 yuan
• Collection of export tax rebate: 1 million yuan
• Declarable sales amount = (50 + 100 - 100) ÷ 1.06 ≈ 471,700 yuan
• Value-added tax payable = 47.17 × 6% ≈ 28,300 yuan

4. What documents are required for differential taxation?

• Proof of Collection Documents
  • State Administration of Foreign Exchange?Forex Settlement?Voucher
  • Customs-issued tax refund certificate
• Service Contract Terms
  • Clearly specify the nature of the funds to be collected
  • Specify the method of fund transfer.
• Bank statement voucher
  • Income and Expense Allocation Record
  • Payment Voucher (for cross-border payments)

5. What are the new regulatory requirements in 2025?

According to the announcement issued by the State Taxation Administration at the end of 2024, the following new regulations will be implemented starting from 2025:

• Electronic Voucher Filing System
  • All difference deduction vouchers must be uploaded to the Golden Tax Phase IV system.
  • Cross-border payment documents must be accompanied by a notarized translation.
• Special Provisions on Connected Transactions
  • Affiliated party agency services must provide proof of independent transactions.
  • Transfer pricing documentation must be filed separately.
• Update of Risk Warning Indicators
  • A deduction ratio exceeding 85% will trigger a tax audit.
  • For three consecutive months of zero declaration, a written explanation is required.

VI. How to Prevent Common Risks in Differential Taxation?

• Bill Management Risk
  • Case: A company was required to repay 320,000 yuan in taxes due to the loss of its customs duty drawback documents.
  • Countermeasure: Establish a dual backup system for electronic records.
• Accounting division of risks
  • Case: Confusing agency fees with payment for goods leading to overpayment of taxes
  • Countermeasure: Establish a dedicated accounting subject for handling collections and payments on behalf of others.
• Risk of policy application
  • Case: Incorrect Application of Differential Taxation to Domestic Transport Agency Services
  • Countermeasure: Establish a Business Type Determination Flowchart

VII. What tax issues should be considered when selecting a proxy service provider?

• Inspect service providers'Cross-border Service Qualification Filing
• Confirm that the contract includesSpecial Terms for Collection of Funds
• (Pay attention to the completeness of declaration elements)VAT Differential Taxation Filing FormPhotocopy
• Regularly obtainTax payment certificate for collected funds