What taxes need to be paid for agency export? The latest tax analysis in 2025

I. What are the main taxes involved in agency exports?

According to international trade practices and Chinas current tax laws, agency export business mainly involves the following three types of taxes and fees:

• Value - added Tax: The zero - tax rate applies to the export link (tax - free and tax - refundable)
• Corporate Income Tax: Pay 25% of the total profit (high - tech enterprises can enjoy a preferential tax rate of 15%)
• Tariff: Levied by the customs of the importing country (pay attention to the latest tax rate of the target country)

II. How to handle the value - added tax for agency exports?

2025Export DrawbackThe policy continues the exemption, credit and refund system, but there are three important adjustments:

• The tax - refund review cycle is shortened towithin 10 working days(originally 20 working days)
• Newly addedCross-border E-commerceB2B出口退税绿色通道
• Cancel the paper verification form and fully implementelectronic document filing

Typical case: A clothing enterprise exports throughforeign tradeCompany as an agent and needs to ensureSpecial VAT Invoice,Export Clearanceform,A complete export agency agreement should be attached with:VoucherThe tax refund can be smoothly processed only when the information of the three parties is consistent.

III. What are the special handling rules for corporate income tax?

Agent export enterprises need to pay special attention to two types of income:

• Agent service fee income: Include it in the taxable income in full.
• Exchange rate gains and losses: It needs to be carried out monthly.Special accounting for foreign exchange gains and losses

Risk warning: Tax inspections will be closely monitored in 2025.Pricing of related party transactions, it is recommended to keep a completeService agreementandCost sharing certificate.

IV. How to avoid tariff disputes?

The agent exporter needs to assist the client in making three preparations:

• Accurate declarationCommodity code (HS CODE)
• Standard productionCommercial InvoiceandIt is recommended to verify through the following methods:Technical data
• Pre - review of the target countryAnti - dumping duty rate(especially in sensitive industries such as steelphotovoltaicetc.)

Latest news: Since January 2025, the EU has implementedCarbon Border Adjustment Mechanism (CBAM), and six categories of goods including steel and aluminum products need to declare carbon emission data additionally.

V. Common tax misunderstandings in agency exports

• Myth 1: Non - tax refund means tax exemption,
  • Actual situation: Export goods for which tax refund has not been applied still need to be treated as domestic sales and calculate output tax.
• Myth 2: Agent fees are not included in the business volume,
  • Compliance practice: Agent service fees should be fully recognized as income and value - added tax should be paid.

VI. Tax planning suggestions for agency exports in 2025

• Give priority to service providers whose import proportion ofComprehensive Bonded ZoneCarry outEntrepot Trade
• Reasonable applicationMarket procurement trade mode(1039 mode)
• EstablishCross - border payment and receipt electronic accountReal - time monitoring of foreign exchange risks

Special reminder: According to Document Cai Shui 〔2024〕 No. 3, since 2025Export tax refund (exemption) filingNeeds to submit simultaneouslySupply chain security commitment letter.