Whether to pay taxes in the country for entrepot trade depends on specific circumstances. From the perspective of turnover tax, since the goods in entrepot trade do not enter the domestic customs territory, it does not involve value-added tax and consumption tax. Because value-added tax and consumption tax are mainly levied on imported goods, domestic production and sales, etc. The goods in entrepot trade are not actually imported, so they are not levied.
However, from the perspective of income tax, if an enterprise obtains profit from entrepot trade, it needs to pay enterprise income tax. The enterprise should include the income from entrepot trade in the total taxable income, deduct corresponding costs, expenses, etc., and pay enterprise income tax according to the applicable tax rate. For example, if an enterprise's entrepot trade income is 1 million yuan and the cost is 800,000 yuan, and there are no other adjustment items, it should pay enterprise income tax according to the 200,000 yuan profit at the applicable tax rate. In addition, in terms of stamp duty, if an entrepot trade contract is signed and it falls within the scope of taxable contracts, stamp duty needs to be paid as required.
Professional consultant answers
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Whether to pay taxes in the country for entrepot trade depends on specific circumstances. From the perspective of turnover tax, since the goods in entrepot trade do not enter the domestic customs territory, it does not involve value-added tax and consumption tax. Because value-added tax and consumption tax are mainly levied on imported goods, domestic production and sales, etc. The goods in entrepot trade are not actually imported, so they are not levied.
However, from the perspective of income tax, if an enterprise obtains profit from entrepot trade, it needs to pay enterprise income tax. The enterprise should include the income from entrepot trade in the total taxable income, deduct corresponding costs, expenses, etc., and pay enterprise income tax according to the applicable tax rate. For example, if an enterprise's entrepot trade income is 1 million yuan and the cost is 800,000 yuan, and there are no other adjustment items, it should pay enterprise income tax according to the 200,000 yuan profit at the applicable tax rate. In addition, in terms of stamp duty, if an entrepot trade contract is signed and it falls within the scope of taxable contracts, stamp duty needs to be paid as required.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Although the goods in entrepot trade do not enter the country, if relevant contracts such as purchase and sales contracts are involved, stamp duty may need to be paid, which is calculated as a certain percentage of the contract amount.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Under normal circumstances, entrepot trade does not involve customs duties, after all, the goods do not enter the domestic customs territory. But if for special reasons, the goods enter the country briefly and then are transshipped, there may be customs duty issues.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
If an enterprise conducts entrepot trade through an agency company, the agency fees paid, if compliant invoices are obtained, can be deducted as expenses when calculating enterprise income tax.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Transportation documents related to entrepot trade, etc., if they fall within the scope listed for stamp duty, may also need to pay stamp duty. Pay attention to the details.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
In entrepot trade, if there are expenditures such as insurance premiums, as long as they meet the regulations, they can also be treated as cost expenses when declaring enterprise income tax.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
If there are foreign exchange receipts and payments in entrepot trade, pay attention to the foreign exchange management regulations. Although it has little to do with tax payment, it is very important for the compliance of the business.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
If there is a return of goods in entrepot trade due to quality issues, etc., the relevant tax treatment needs to be determined in communication with the tax department according to the specific situation.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
When calculating the profit of entrepot trade, accurately collect costs and revenues, otherwise it may affect the amount of enterprise income tax paid.