I. What Type of Foreign Exchange Payment Does the Agency Fee Belong To?

According to the Guidelines for the Administration of Foreign Exchange for Trade in Services of the State Administration of Foreign Exchange in 2025,Export agentCosts belongUnder trade in servicesUnder the 'Other Business Services' category (Code: 228021). Enterprises must accurately report when handling foreign exchange payments at banks:

• Nature of Transaction: Trade in Services
• Transaction Code: 228021
• Transaction remarks: Must clearly indicate 'Export agency service fee'

II. What Documents Are Needed to Remit the Agency Fee?

In 2025, cross - border trade in services payments will implementA dual - track mechanism of filing system + authenticity reviewand the following need to be prepared:

• Basic files
  • Notarized agency agreement (including service content, pricing method)
  • Proforma invoice (the amount should be consistent with the contract agreement)
  • Cross - border RMB Receipt and Payment Instructions (template provided by the bank)
• Supplementary materials (when the single - transaction amount exceeds $50,000)
  • Service Completion Certificate (such as export declaration form, freight documents)
  • Service Value Assessment Report (when an overseas institution provides services)

III. How to Calculate the Agency Fee Tax Rate?

In 2025, there areregional differences in the tax treatment of cross - border trade in services:

• Domestic payer
  • Value-added tax: 6% (input tax deductible)
  • Income tax: 10% withholding tax (reducible or exemptible according to bilateral tax treaties)
• Overseas recipient
  • Need to pay attention to the service income tax policies of the recipients country
  • It is recommended to require the other party to provideCertificate of tax residence

IV. How to Avoid Foreign Exchange Regulatory Risks?

Launched by SAFE in 2023Pilot program for the facilitation of foreign exchange in trade in services(Expanded to the whole country in 2025):

• Give priority to the channel for Class A enterprises (no need for individual review for single - payment transactions)
• MaintainThree - flow integrationPrinciple
  • Capital flow: The payment amount is consistent with the contract
  • Goods flow: The corresponding exported goods actually exist
  • Document flow: The time sequence conforms to the transaction logic

V. Solutions to Common Problems

Case 1:Is the agency fee ratio too high to be questioned by the bank?

• Provide proof of the industry average rate (China Chamber of International Commerce 2025 standard)
• Supplement a detailed description of service content items (such as including value - added services like overseas warehousing)

Case 2:Does the overseas agency company refuse to provide a tax payment certificate?

• Change toCross-border currency settlementAvoid foreign exchange control
• Add tax clauses to the agency agreement to clarify the party responsible for tax payment

VI. New Policy Changes in 2025

Implemented since February 20241Negative list management of trade in servicesThe Request:

• Prohibited payment list: Includes agency services in sensitive areas such as military industry
• Restricted payment list: Special approval is required if the technology agency fee exceeds 15% of the contract amount
• It is recommended to regularly check the official website of SAFEUpdate the announcement section