Agency export serviceWhat tax items are included in the fees?

Agency export,The fees mainly consist of three parts:

• Basic Service Costs: Charged at 0.8%-1.5% of contract amount, including basic services like document preparation and customs declaration
• Value-added tax related fees:
  • Agency fee VAT (6%)
  • Export tax refundFund escrow service fee (0.2%-0.5%)
• Additional taxes and fees: Including urban construction tax (7%), education surcharge (3%), etc., levied at 10% of VAT amount

Year 2025Export tax refundWhat are the new changes in tax rates?

According to the adjustment announcement issued by the Ministry of Finance in December 2024, the main changes in 2025 include:

• Electromechanical products refund rate remains unchanged at 13%
• Textile export tax rebate rate increased from 11% to 12%
• Three new categories of new energy products eligible for 15% rebate rate
• Cancellation of tax rebate eligibility for five categories of high-pollution products

Note that the applicable rebate rate is subject to the latest HS code directory. Real-time data should be checked via the General Administration of Customs website.

How is VAT calculated for agent exports?

VAT calculation adopts the difference taxation method:

• Agency service fee VAT = (Agency fee income - Advance costs) × 6%
• Export VAT implements the 'exemption, credit, and refund' policy
• Tax refund amount calculation:
  Refundable amount = Export goods value × Rebate rate - Input tax transferred out

Case example: A company exports goods worth 1 million yuan with 13% rebate rate and 10,000 yuan agency fee:
Agency VAT = 10,000 × 6% = 600 yuan
Export tax refund = 1,000,000 × 13% = 130,000 yuan (subject to input tax credit deduction)

How to avoid tax risks in export agency?

• Certificate management:
  • Ensure consistency among customs declaration form, VAT special invoice, and foreign exchange verification documents
  • Retain shipping documents for at least 5 years
• Funds supervision:

  Establish dedicated foreign exchange account
  Keep tax refund receipt cycle within 90 days
   

• Compliance review:

  Regularly verify correspondence between export commodity codes and tax rates
  Agency contracts must specify tax liability clauses
   

What tax incentives are available for export agency?

Major preferential policies effective in 2025 include:

• 50% reduction in surtax for small export enterprises (annual export volume below 5 million yuan)
• Cross-border e-commerce B2B export VAT exemption policy extended to 2027
• Foreign trade comprehensive service enterprises can apply for verified collection (income tax rate reduced to 1.5%)
• Export credit insurance premiums can be deducted from corporate income tax

Special note: Some free trade zones (such as Hainan and Shanghai Lingang) have additional local tax incentive policies, which need to be analyzed in combination with specific business scenarios.

What are the common tax misconceptions in export agency?

• Misunderstanding 1Refund rate equals actual received proportion (actual deduction includes agency fees and financing costs)
• Misunderstanding 2Buying export documents can avoid taxes (Customs has strengthened inspection of document buying exports in 2025)
• Misunderstanding 3Cross-border e-commerce exempt from income tax (only VAT exempt, income tax still paid on profits)
• Misconception 4Foreign exchange amount can be arbitrarily adjusted (foreign exchange differences exceeding 5% will trigger tax inspection)