一、代理輸出「利益部分」はサービス料に該當(dāng)しますか、それとも貿(mào)易差益に該當(dāng)しますか？

Pursuant to the 2025 Measures for the Administration of Value-Added Tax on Cross-Border Taxable Activities, profits from export agency services must be categorized into two distinct types for treatment:

• Explicit service fee: The agency service fee explicitly stipulated in the contract shall be invoiced with a 6% special VAT invoice.
• Hidden spread: The difference between the purchase price and the export price must meet three conditions:
  • Stipulate a profit-sharing mechanism in the agency agreement
  • Retain complete documentation of fund transfers
  • The price difference shall not exceed 30% of the industry’s average profit margin

In 2024, a garment export company was ordered by the tax authority to pay an additional RMB 820,000 in taxes for failing to clearly distinguish service fees from price differences; the case serves as a warning that profit composition must be planned in advance.

II. Can the profit from an agency export transaction be invoiced directly via a pro forma invoice?

2025クロスボーダー決済Regulatory requirements under the new rules:

• Cross-border RMB payment：增值稅インボイスの発行が必須であり、「跨境應(yīng)稅行為」と備考してください。
• Foreign exchange receipts and payments: A proforma invoice may be supplemented provided that:
  • A single payment does not exceed USD 50,000
  • Annual cumulative amount not exceeding 5% of total revenue

It is recommended to adopt「増値稅インボイス＋プロフォーマ?インボイス」の二重証憑モデル, while meeting both tax requirements and the foreign-exchange review standards of banks.

III. What taxes and fees are involved in the profit-sharing of cross-border payments?

Taking a typical agency export transaction as an example:

• Corporate Income Tax: Pay 25% of the profit-sharing amount
• Value-added tax: Agency service fee portion 6%
• withholding tax: Withholding of 10% withholding income tax is required on profit distributions to overseas institutions

Newly implemented in 2025Cross-border Digital Services Tax AgreementRegulations stipulate that enterprises whose payments remain below RMB 1 million over any consecutive 12-month period may apply for tax-exempt filing; companies should make full use of this policy benefit.

IV. How to Prevent Profit-Sharing from Being Classified as Transfer Pricing?

Tax audits focus on three key dimensions:

• Does the transaction price deviate from the arm's length principle?
• Does the profit-sharing ratio align with the assumption of functions and risks?
• Is the disclosure of related-party information complete?

Suggested preparationThree supporting documents：

1. Third-Party Comparable Service Price Comparison Table
2. Explanation of the Profit Distribution Calculation Process
3. Proof of Consistency Between Bank Statements and Contract Terms

V. What are the compliant channels for receiving and paying profits from export agency services?

2025 compliant funding channels include:

• Cross-border RMB two-way cash pooling: Applicable to intra-group settlement
• Foreign exchange derivative instruments: Forward exchange settlement and sale for locking in exchange rate risk
• Cross-border e-commerce collection and settlement channel: Fast-track for single transactions under USD 200,000

Special AttentionThree Strict Prohibitions：

• Corporate profits must not be received or paid through personal accounts.
• Prohibiting cross-border payments based on fictitious trade backgrounds
• Eliminate the use of illegal channels such as underground banks.

It is recommended that companies establish it in 2025Four-in-One Risk Prevention and Control System: ① Contract clause review ② Transaction voucher management ③ Tax filing and registration ④ Fund flow monitoring. When necessary, one may apply for customs AEO certification to enjoy facilitation policies for customs clearance and tax rebates.