Agency export,What are the components of profit?

The profit from export agency mainly consists of three parts:

• Service fee income: Collect agency service fees according to the proportion agreed in the contract.
• Tax refund sharing:Export tax refundThe proceeds allocated according to the agreed proportion.
• Exchange rate differential income: The exchange rate difference arising from foreign exchange settlement (must comply with foreign exchange management regulations).

What is the process for withdrawing profits?

The standardized operating procedures for 2025 are as follows:

• Phase 1: Contract Agreement
  • Clearly specify the profit distribution ratio in the agency agreement.
  • Agreed settlement currency and exchange rate calculation method
• Phase 2: Foreign Exchange Settlement
  • The agency company completes export foreign exchange collection through the bank.
  • Settle the foreign exchange into the RMB account at the daily exchange rate (or retain the foreign currency).
• Phase Three: Profit Distribution
  • Deducting agency service fees and advanced expenses
  • Complete the fund transfer through a corporate-to-corporate account.

What issues should be paid attention to in tax handling?

According to the latest policy in 2025:

• Service fee incomeSubject to 6% value-added tax and 25% corporate income tax.
• Tax refund sharingComplete customs declaration document chain must be provided.
• Foreign exchange settlement generatedExchange Gains and LossesIt must be declared during the annual settlement and payment.

Special Notice: Starting from 2025, any single transaction exceeding 500,000 yuanTransboundary PaymentsIt needs to be filed with the electronic tax bureau.

Which type of account is more conducive to fund withdrawals?

• General account of the agency company

  Advantages: High fund security, compliant with foreign exchange regulatory requirements.
  Disadvantages: The settlement cycle is relatively long (usually 3-5 business days).

• Offshore account

  Advantages: Foreign exchange can be preserved, with flexible exchange rate options.
  Disadvantages: Strengthened anti-money laundering regulations in 2025 require the provision of complete trade background documentation.

How to avoid the risk of fund withdrawal?

• Tax risks: Retain complete customs declaration forms, foreign exchange receipts, and expense invoices.
• Foreign exchange risks: The single transaction amount for foreign exchange settlement shall not exceed USD 5 million (new regulation effective 2025).
• Contract risks: Clearly specify the settlement period (recommended not to exceed 90 days).

Typical Case: A company was required to repay the allocated tax refund and fined for failing to retain the tax refund allocation slip.

What important policy changes occurred in 2025?

• Foreign exchange declaration: The electronic filing system has been upgraded, and a 3-working-day advance filing is required.
• Tax verification：The classification management standards for export tax refund (exemption) enterprises have been raised.
• Anti-Money Laundering: Transactions exceeding $50,000 require an attached scanned copy of the trade contract.

Special Reminder: The "Detailed Rules for Foreign Exchange Management in Cross-Border Trade," effective from January 2025, require agents to complete the declaration of foreign-related income within 10 working days after receiving the payment.