Agency export,Which taxes need to be declared?

Under agency export mode, enterprises mainly involve the following tax declarations:

• Value Added Tax: Export goods apply zero tax rate, must be completed within 15 days after customs declarationExport tax refunddeclare
• Corporate income tax: Included in taxable income according to agency service fee revenue
• The Customs: Borne by the actual goods owner, the agent needs to handle collection and payment accounting properly

What changes occur in 2025 agency export VAT declaration processes?

According to the latest announcement of the State Taxation Administration in 2025, special attention should be paid to VAT declaration for agency export:

• Newly added in electronic tax bureauAgency relationship filing module, requires advance upload of tripartite agreement
• Tax refund declaration period shortened from original 180 days to150 days
• Export invoice must indicate'Agency Export'wording and consignor taxpayer identification number

AgentlyExport tax refundWhat core materials need to be prepared?

Complete tax refund materials should include:

• Basic documents:
  • Original agency export agreement
  • CustomsExport customs clearanceDocument (electronic version + signed paper version)
  • Proforma invoice (Commercial Invoice)
• Tax documents:
  • VAT special invoice (input)
  • Export tax refund application form (2025 version)
  • Foreign exchange settlement verification form

How to prevent tax risks under agency export models?

Common risk points and countermeasures:

• Three-stream inconsistency risks:
  • Ensure contract flow, goods flow, capital flow completely match invoice information
  • Maintain complete logistics tracking records
• Incorrect application of tax refund rate:
  • Regularly verify customs commodity codes with tax bureau tax refund rate table
  • Use official HS code query tool (integrated into single window in 2025)

Tax treatment differences between agency export and self-operated export?

Key differences comparison table:

• VAT treatment:
  • Agency export: Pay 6% VAT according to service income
  • Self-operated export: Export goods enjoy zero tax rate
• Tax refund subject:
  • Agency export: Actual supplier applies for tax refund
  • Self-operated export: Export enterprise applies independently

Impact of 2025 foreign exchange management new regulations on agency export?

According to SAFE Document No.15 requirements:

• Agency export foreign exchange receipts must go throughConsignors foreign exchange accountSettlement
• Single agency fee payment exceeding USD 50,000 requires attachment ofService authenticity proof
• Foreign exchange verification period shortened to90 days after export