What are the key points for a company engaged in agency export to pay taxes?

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Our company plans to engage in agency export business and is not very familiar with the tax situation in this regard. We would like to know specifically how companies engaged in agency export should handle taxation, what tax types are involved, and what the tax basis is. We hope for a detailed explanation to help us with tax planning in advance and avoid future tax risks.
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Companies engaged in agency export are mainly subject to Value-Added Tax and Corporate Income Tax.

Regarding Value-Added Tax, agency export business itself falls under brokerage and agency services. General VAT taxpayers apply a tax rate of 6%, and small-scale VAT taxpayers apply a collection rate of 3% (currently, there may be exemptions or reductions due to policy reasons). The tax basis is the agency service fee collected. If the agency export company also engages in foreign trade business, self-operated export goods may be eligible for export tax rebates.

Regarding Corporate Income Tax, the tax basis is the company's taxable income. The general tax rate is 25%. If the company meets the conditions for tax preferential policies, such as for small low-profit enterprises, a lower tax rate may apply. Taxable income is the balance after deducting non-taxable income, tax-exempt income, various deductions, and allowable carryover of previous years' losses from the company's total income. Agency export companies must accurately calculate all income and costs and expenses, and declare and pay taxes according to regulations.

References: Re-export Trade Fees? Everything Explained Here!

Companies engaged in agency export must pay taxes promptly. Regardless of whether there is business, tax returns must be submitted to the tax authorities within the prescribed time. Furthermore, relevant contracts, invoices, and other documents should be properly kept for tax inspection.

Improper handling of funds collected and paid on behalf of others by an agency export company may lead to tax risks. Funds collected and paid on behalf of others must be accounted for separately from agency service fees and not be mixed up, otherwise, it will affect the accuracy of the tax basis.

When an agency export company is involved in export tax rebates, it must be familiar with relevant policies and procedures. For example, it must collect, organize, and submit the required documents for export tax rebates according to regulations, and ensure that export business is genuine and compliant, otherwise, it will not be able to enjoy the tax rebate policy.

For some special businesses, such as agency for cross-border e-commerce exports, tax policies may differ. It is important to closely follow the policy adjustments made by the tax authorities for these emerging businesses and pay taxes accurately.

If an agency export company meets the conditions, it can apply for some tax incentives. For example, technology advanced service enterprises that meet the conditions can enjoy preferential corporate income tax rates. It is advisable to pay close attention to relevant policies.

When declaring Value-Added Tax, the declaration form must be filled out accurately. Agency service fee income should be filled in the corresponding taxable service columns, and mistakes should be avoided to ensure the accuracy of the tax declaration.

Daily financial accounting should be standardized, and the charging of costs and expenses should comply with tax laws. For example, unreasonable expenses cannot be deducted before calculating corporate income tax, and relevant regulations should be understood in advance.

If an agency export company is involved in the agency export of taxable consumer goods subject to consumption tax, it must understand the regulations on the collection and payment of consumption tax on behalf of others and handle relevant tax matters as required.

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