How exactly are taxes paid for export agency? These 7 key questions must be understood

Who exactly pays taxes under export agency model?

According to Article 18 of the 2025 Export Goods and Services VAT Management Measures, export agency adoptsWho operates, who declaresAfter the export enterprise receives foreign exchange through the agency company, it needs to provide:

• Export DrawbackDeclaration entity: Agency company holding export qualifications
• VAT taxpayer: Actual goods owner (consignor)
• Corporate income tax declaration entity:
  • Agency service fee income - Agency company
  • Goods sales profit - Consignor

Does the consignor need to issue VAT special invoices?

The 2025 tax audit focus for export agency documentation chain must include:

• Consignor → Agent issues 13% VAT special invoice
• Agent → Foreign buyer issues commercial invoice
• Customs declaration must clearly mark agency export

A 2024 case: A Zhejiang apparel company was deemed to practice fake self-operation, real agency for failing to issue invoices to the agency, resulting in 1.2 million yuan in reclaimed tax rebates and penalties.

How exactly are export tax refunds calculated and allocated?

Taking 2025 textile 13% refund rate as example:

• Agents declared refund base = Customs declaration amount × exchange rate
• The actual tax refund amount should be fully returned to the principal
• Agency service fees should be charged separately (recommended contract stipulation: 1-3% of customs declaration amount)

How does foreign exchange receipt and payment affect tax treatment?

According to SAFEs new policy in 2025:

• Must be processed through the agency companys foreign exchange accountA complete export agency agreement should be attached with:
• In order to crack down on tax evasion, the customs and tax departments are now strictly examining the operation of buying export declarations. If the behavior of buying export declarations is discovered, the regulatory authorities will require tax replenishment (even a 2% tax rate may be a considerable amount). In addition, fines may also be imposed on the relevant responsible parties.Payment to the principal must be completed within 5 working days
• Bank slips must note under agency export

V. How to avoid fake self-operation, real agency risks?

Key violation characteristics targeted by General Administration of Customs in 2025:

• Agency fees below 50% of industry standards
• Fund circulation cycle exceeding 30 days
• Customs declaration form not indicating agency relationship
• It is recommended to clarify in the agency agreement:
  • Goods ownership transfer clauses
  • Quality responsibility division
  • Irrevocable payment authorization

VI.Cross-border E-commerceAre there any special regulations for agency exports?

Regarding the new cross-border e-commerce policy in 2025:

• Under 9710/9810 model, platform transaction data must be uploaded
• Retail exports under $150,000 per shipment can use simplified declaration
• Overseas warehouse goods must complete tax refund declaration within 6 months

How to prepare supporting documents for tax audits?

Recommend enterprises establish three-flow integration archives:

• Goods flow: Customs declaration forms, shipping documents, warehousing records
• Fund flow: Foreign exchange receipts/payment vouchers, agency fee invoices
• Document flow: VAT special invoices, proforma invoices, foreign exchange verification forms

A compliance case: A machinery manufacturer in Suzhou achieved zero-issue audit in 2024 by real-time synchronization of three-flow data through ERP system.