The tax types involved in agency export enterprises mainly include value-added tax, urban construction tax, education surcharge and local education surcharge, stamp duty, etc.
In terms of value-added tax, if the agency export enterprise only charges agency fees, its agency service applies a 6% value-added tax rate, and the input tax amount can be deducted according to regulations. If it is an agency export in the form of deemed buyout, value-added tax shall be paid according to the applicable tax rate for goods sales.
The urban construction tax is calculated based on the actually paid value-added tax, with a tax rate of 7% in urban areas, 5% in county towns, and 1% in other areas. The education surcharge is 3% of the value-added tax amount, and the local education surcharge is 2%.
Stamp duty, if an agency export contract is signed, stamp duty shall be paid according to the "economic contract" tax item, and the tax rate is usually three ten-thousandths. Overall, understanding and familiarizing yourself with these tax types and relevant regulations, and doing a good job in tax accounting and reporting, the tax work is not complicated.
Professional consultant answers
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
The tax types involved in agency export enterprises mainly include value-added tax, urban construction tax, education surcharge and local education surcharge, stamp duty, etc.
In terms of value-added tax, if the agency export enterprise only charges agency fees, its agency service applies a 6% value-added tax rate, and the input tax amount can be deducted according to regulations. If it is an agency export in the form of deemed buyout, value-added tax shall be paid according to the applicable tax rate for goods sales.
The urban construction tax is calculated based on the actually paid value-added tax, with a tax rate of 7% in urban areas, 5% in county towns, and 1% in other areas. The education surcharge is 3% of the value-added tax amount, and the local education surcharge is 2%.
Stamp duty, if an agency export contract is signed, stamp duty shall be paid according to the "economic contract" tax item, and the tax rate is usually three ten-thousandths. Overall, understanding and familiarizing yourself with these tax types and relevant regulations, and doing a good job in tax accounting and reporting, the tax work is not complicated.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Besides the above common tax types, if the agency export enterprise has real estate, it also needs to pay real estate tax. If the enterprise has the right to use land, it shall pay urban land use tax. These taxes are calculated according to the value of the real estate, land area, etc., and the specific tax rates may vary in different places.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Corporate income tax is also something that agency export enterprises should pay attention to. Its taxable income is the balance after deducting non-taxable income, tax-exempt income, various deductions and losses in previous years that are allowed to be made up from the total income, and the general tax rate is 25%. Small and micro-profit enterprises also have preferential tax rates.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
If the agency export enterprise has its own vehicles, it also has to consider vehicle and vessel tax. It is calculated and paid according to the type, displacement, etc. of the vehicles. However, relatively speaking, the proportion of this part of the tax amount may be small.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Consumption tax may also be involved in some cases. If the goods exported by the agency belong to taxable consumer goods subject to consumption tax and the consignor fails to fulfill its tax payment obligations, the agency export enterprise may be required to bear the relevant consumption tax payment responsibilities.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
In addition, the taxes withheld and remitted cannot be ignored. For example, if overseas partners are involved, it may be necessary to withhold and remit withholding income tax, etc., which depends on the actual situation of the business and relevant tax treaties.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
The disabled employment security fund is also an expense. Enterprises need to arrange the employment of disabled people according to the local policy and the prescribed proportion. Those who fail to meet the standard shall pay the disabled employment security fund, which is calculated according to the number of enterprise employees and the local standard.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
The water conservancy construction fund is also required to be paid in some areas, and it is generally calculated and levied according to a certain proportion of the enterprise's sales revenue, and the proportion varies in different areas.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
The cultural undertakings construction fee, if the agency export enterprise has related businesses such as advertising agency, may have to pay this fee. The payable amount is calculated according to the billed sales amount obtained from providing relevant services and a 3% rate.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Resource tax generally does not involve agency export enterprises, but if the goods exported by the agency are taxable resource products, it may be necessary to pay resource tax, which depends on the resource category to which the goods belong and relevant regulations.