Our company has just ventured into export business and is unfamiliar with the procedures. We are looking for a professional and reliable agency that can handle export business, including customs declaration and other related services. The best answer suggests searching online and seeking recommendations from industry associations. Zhongmaoda is given as an example, highlighting its professional team, comprehensive services, and abundant resources as a trustworthy choice.
What taxes are generally involved in agency export services?
Resolved
Our company plans to use an agency for export business and wants to understand the taxes involved in agency export services in advance. I've heard that taxes vary depending on the business situation, and I want to know what common taxes are payable, such as VAT and customs duties, and how they are paid specifically. I hope to have a detailed explanation, so I can have a clear understanding and communicate effectively with the agency on related matters.
Trade Expert Insights Answers
Agency export services typically involve the following types of taxes:
First is Value-Added Tax (VAT). If the agency only provides agency services and collects agency fees, then VAT is paid on the agency fees. The tax rate for general taxpayers is 6%, and the collection rate for small-scale taxpayers is 3% (currently, there may be policy preferential treatments).
Secondly, for the exported goods themselves, if they are goods subject to consumption tax and the principal is a consumption tax taxpayer, the agency export company needs to handle the consumption tax rebate with the competent tax authority after customs declaration and export.
In addition, customs duties are paid by the consignor or consignee of imported and exported goods, or their agents. In agency export, the actual burden of customs duties is generally borne by the principal, and the agency company assists in handling related procedures.
Concurrently, surcharges such as urban maintenance and construction tax, education surcharges, and local education surcharges are calculated based on the actual amount of VAT and consumption tax paid. If VAT or consumption tax is paid, these surcharges also need to be paid.
In addition to the above, stamp duty should also be noted. Agency export contracts may involve stamp duty, which is affixed at a certain percentage of the contract amount. For example, the stamp duty rate for sales contracts is 3/10,000.
During agency export, if transportation is involved, transportation costs may be subject to stamp duty. The stamp duty rate for transportation contracts is 5/10,000. Also, if the agency company receives agency fee income, it will involve corporate income tax.
If the exported goods involve procedures such as certificates of origin, there may be some fees during the handling process, but these are not strictly taxes. In some special circumstances, exported goods may be subject to special taxes such as anti-dumping duties.
Some regions may also have local fees such as water conservancy construction funds, the calculation basis of which may be related to the enterprise's sales revenue, and agency export service enterprises may also need to pay them.
Regarding customs duties, different goods have different tax rates, which depend on the specific products being exported. Furthermore, if certain preferential policies such as free trade agreements are met, the customs duty rate may be preferential or even exempt.
In terms of export tax rebates, the agency company should assist the principal in handling them. If the operation is improper during this process, it may affect the tax rebate and consequently the enterprise's tax cost. Therefore, the process should be taken seriously.
If agency export involves cross-border e-commerce models, there may be special regulations in tax policies, and relevant policy changes should be monitored.
For agency export services in certain industries, such as high-tech products, there may be special preferential tax policies, which enterprises need to understand and strive for.