Export AgencyWhat taxes are specifically involved in the fees?

According to the current tax policies in 2025, export agency services primarily involve three major types of taxes:

• Value - added Tax: General taxpayers are subject to a 6% tax rate, while small-scale taxpayers are subject to a 3% collection rate.
• Corporate Income Tax: A 25% tax is levied on corporate profits (eligible small and micro enterprises may enjoy preferential tax rates).
• Urban maintenance and construction tax (7% of the value - added tax amount): Including urban maintenance and construction tax (7%), education surcharge (3%), and local education surcharge (2%)

Are there any special regulations regarding the VAT treatment of agency services?

The Detailed Rules for the Implementation of the Value-Added Tax Law in 2025 clarify:

• International freight forwarding services continue to enjoy the VAT exemption policy (subject to meeting three conditions simultaneously):
  • Entrusted to handle international transportation-related business.
  • Pay relevant fees to overseas entities
  • Obtain legally valid certificates
• General taxpayers can issue special value-added tax invoices for the agency service fees they collect.
• Small-scale taxpayers with monthly sales not exceeding 150,000 yuan are exempt from value-added tax.

How can enterprises accurately calculate taxes and fees related to agency services?

It is recommended to follow these steps:

• Confirm the taxpayer's status (general taxpayer/small-scale taxpayer).
• VAT Calculation:
  • General taxpayer: Output tax = Tax-inclusive revenue ÷ 1.06 × 6%
  • Small-scale taxpayers: Tax payable = Tax-inclusive income ÷ 1.03 × 3%
• Corporate income tax prepayment:
  • Quarterly prepayment: Actual profit × 25%
  • Adjusting tax differences during the annual settlement and payment.
• Additional tax calculation: Current VAT payable × 12% (7% + 3% + 2%)

How to Ensure Compliance and Tax Savings for Agency Service Fees?

Enterprises are advised to focus on the following four key points:

• Give priority to service items eligible for tax exemption policies.
• Rational Utilization of Tax Incentives for Small and Micro Enterprises:
  • Annual taxable income ≤ 3 million yuan
  • Number of employees ≤ 300
  • Total assets ≤ 50 million yuan
• Standardizing the Management of Expense Vouchers:
  • Request the agent to provide a special VAT invoice.
  • Overseas payment documents require compliant translation and notarization.
• Establish a dedicated tax ledger:
  • Distinguish between taxable/exempt items
  • Separately account for cross-border service revenue

What are the common misconceptions in the tax treatment of agency fees?

According to the 2025 audit cases from the General Administration of Customs, special attention should be paid to:

• Misconception 1: Believing that all agency fees are tax-deductible.

  In practice, only international transportation-related agency services that comply with the regulations are eligible for tax exemption.

• Misconception 2: Confusing Agency Services with Goods Transactions

  Agency services are subject to a 6% tax rate, while goods exports are eligible for a 0% tax refund rate.

• Misconception 3: Neglecting Input Tax Credit Deduction

  General taxpayers should request suppliers to issue special VAT invoices, which can be used to deduct 6% input tax.

It is recommended that enterprises maintain communication with professional tax advisors or competent tax authorities when handling tax issues related to agency services. Particularly for complex matters such as cross-border service tax exemption filings and the application of tax treaties, extra caution should be exercised in handling the relevant tax declaration work.