Does the agency need to pay import VAT on behalf of the client?

According to the 2025 "Value-Added Tax Management Measures for Cross-Border Taxable Activities," agency import and export businesses are divided into two tax treatment methods:

• Pure agency service model: Pay 6% value-added tax (VAT) on the service fee amount (non-goods transaction).
• Trade agency model:
  • Import agentGoods must be shipped as cargo.Finished tax price.Payment of 13% VAT on behalf
  • Export agentVAT refund service available.

In practice, special attention must be paid: The agency contract must clearly specify the party responsible for tax obligations to avoid joint liability due to ambiguous clauses.

What tariffs are involved in import and export agency services?

According to Announcement No. 58 of the General Administration of Customs in 2025, agency enterprises are generally not liable for customs duties, but it should be noted that:

• Statutory taxpayer: Actual consignor/consignee of the goods (the principal)
• Exception scenario:
  • The agency agreement explicitly stipulates the tax-inclusive clause.
  • Involving special tariffs such as anti-dumping duties.

It is recommended that a supplementary agreement must be attached when signing the agency agreement in 2025.Tariff Risk Isolation Clause, clearly define the reporting entities and legal liabilities.

How to pay corporate income tax on agency service fees?

According to the Implementation Regulations of the Enterprise Income Tax Law in 2025:

• Calculation of taxable income: Service fee income - Reasonable costs and expenses
• Key audit items:
  • Cross-border payment service fee transfer pricing
  • Compliance of cost and expense vouchers

Typical case: A certain agency company was required to pay back taxes and late fees totaling 3.8 million yuan for the years 2019-2023 due to failure to retain overseas documents as required.

Export tax refundHow to operate in agency business?

Year 2025Export tax refundThe policy continues to adhere to the principle of "who exports, who gets the tax refund":

• Agency export model：The client shall handle the tax refund independently.
• double - header declaration: Supporting documents such as a proxy agreement are required.
• 31. Special reminder：Factoring exports carry significant tax risks.

It is recommended to chooseClass A Customs Declaration QualificationThe agency company can shorten the tax refund cycle to 15 working days (2025 average level).

How to Avoid Tax Risks in Agency Import and Export?

Based on 20 years of practical experience, it is recommended to focus on:

• Contract Specifications: Clarify tax provisions and division of responsibilities
• Certificate management: Keep complete customs declaration forms, payment vouchers, and other relevant documents.
• Compliance review:
  • Accuracy of Commodity Code Classification
  • Royalty Declaration Completeness

Special Notice: Customs has achieved full implementation by 2025.Intelligent bill - auditing systemFull coverage, any reporting errors will directly trigger a risk alert.