What are the main taxes involved in export procurement agency?

In export procurement agency business, three main taxes are involved:

• Value Added Tax:Export goodsZero tax rate applies, but attention must be paid to input tax treatment during procurement
• The Customs: Calculated according to destination countrys tax rate (some goods require export tariffs)
• Corporate income tax: Levied at 25% of taxable income within China (high-tech enterprises can enjoy 15%)

Export tax refundHow to calculate specifically?

2025 continues the exemption, credit, and refund policy, with the calculation formula being:

• Tax refund amount = FOB price of exported goods × refund rate - deductible input tax
• Practical operation key points:
  • The latest refund rates for 2025 can be queried on the official website of Chinas State Taxation Administration
  • Agent service fees are not included in the tax refund calculation base
  • Cross-category goods require separate calculation of refund rates

What are the tax rate differences across trade methods?

Classification based on customs supervision methods:

• General trade:
  • Full payment of VAT in the procurement process
  • Refund rates are determined by the HS code of the goods
• Processing trade:
  • Bonded imported materials are exempt from import taxes
  • Only the value-added portion is taxed when finished products are exported
• Market procurement trade(Code 1039):
  • Applicable to tax exemption without refund policy
  • Single customs declaration limit of USD 150,000

What are common tax rate misconceptions in export procurement agency?

• Misunderstanding 1: Agent service fees are taxed at the goods tax rate (actually 6% for modern services)
• Misunderstanding 2: Related-party transaction pricing can be freely adjusted (must comply with arms length principle)
• Misunderstanding 3: All exported goods enjoy tax refund (except those requiring export licenses)

What are the important policy changes in 2025?

• VAT law officially implemented:Export tax refundDeclaration period shortened to 90 days
• Cross-border e-commerce tax incentives adjusted: Single transaction limit increased to 8,000 yuan
• Customs advance ruling system: Can apply in advance for tax rate confirmation letter

How to ensure tax compliance?

• EstablishedFour-document matchingMechanism (contract, invoice, bill of lading, customs declaration)
• Conducted regularlyTransfer pricing documentation preparation
• UseCustoms AEO certificationEnterprise logistics services
• 12. Conduct it quarterlyExport tax refund (exemption) risk self-inspection

Special reminder: The content described in this article is based on currently effective regulations in 2025. For specific business matters, please refer to the interpretation of the competent tax authorities. It is recommended that enterprises conductTax structure designandCompliance review.