Whether tax is paid for agent export depends on the situation. First, for the consignor, if the goods entrusted for export are consumer goods subject to consumption tax, consumption tax needs to be paid when the consignor delivers the goods to the consignee. If they are goods subject to value-added tax, in the export stage of the goods, if they meet the export tax refund conditions, the exemption, credit, and refund policy is implemented, that is, value-added tax in the export stage is exempted, the corresponding input tax credits are offset against the tax payable for domestic sales, and the part that has not been offset is refunded; if they do not meet the export tax refund conditions, value-added tax needs to be paid as required.
For the agent, the agent export business itself belongs to agency services. The agency fees received by the agent need to be subject to value-added tax according to "Modern Services - Business Support Services - Brokerage and Agency Services". The tax rate for general taxpayers is 6%, and the collection rate for small-scale taxpayers is 3% (there are preferential policies due to the epidemic currently). For example, Company A entrusts Zhongshitong to export a batch of clothing on its behalf. The clothing itself meets the export tax refund conditions, so Company A does not need to pay value-added tax in the export stage; while Zhongshitong needs to pay value-added tax on the agency fees it receives as required.
Professional consultant answers
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Whether tax is paid for agent export depends on the situation. First, for the consignor, if the goods entrusted for export are consumer goods subject to consumption tax, consumption tax needs to be paid when the consignor delivers the goods to the consignee. If they are goods subject to value-added tax, in the export stage of the goods, if they meet the export tax refund conditions, the exemption, credit, and refund policy is implemented, that is, value-added tax in the export stage is exempted, the corresponding input tax credits are offset against the tax payable for domestic sales, and the part that has not been offset is refunded; if they do not meet the export tax refund conditions, value-added tax needs to be paid as required.
For the agent, the agent export business itself belongs to agency services. The agency fees received by the agent need to be subject to value-added tax according to "Modern Services - Business Support Services - Brokerage and Agency Services". The tax rate for general taxpayers is 6%, and the collection rate for small-scale taxpayers is 3% (there are preferential policies due to the epidemic currently). For example, Company A entrusts Zhongshitong to export a batch of clothing on its behalf. The clothing itself meets the export tax refund conditions, so Company A does not need to pay value-added tax in the export stage; while Zhongshitong needs to pay value-added tax on the agency fees it receives as required.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Generally, if the consignor is an export tax refund enterprise and meets the tax refund conditions, there is basically no additional tax payment involved in the export stage. However, the agent needs to pay value-added tax on the agency fees it receives as required.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
If the products exported by the consignor do not meet the tax refund standards, then the consignor has to pay value-added tax. As for the agent, in any case, the agency fees have to be taxed.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
When exporting through an agent, if the consignor is a manufacturing enterprise, many self-produced goods can enjoy tax refunds when exported, so there is no need to pay value-added tax in the export stage. The agent pays value-added tax according to the agency fees.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
The key to tax payment for agent export depends on the nature of the consignor's goods and whether the tax refund conditions are met. If the tax refund conditions are met, the consignor has less tax in the export stage; if not, value-added tax may have to be paid. The agent always pays tax on the agency fees.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
For the consignor, if the exported goods are those encouraged by the country to export, they can generally get tax refunds and do not need to pay taxes. The agent pays value-added tax on the agency fees.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
For agent export, if the consignor's goods do not meet the tax refund requirements, value-added tax has to be paid. The agent pays value-added tax based on the agency fees it obtains.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
If the consignor's exported goods meet the tax refund policy, there is no need to pay tax in the export stage; if not, tax has to be paid. The agent pays value-added tax according to the agency fees.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
If the consignor's exported products are on the tax refund list, basically no tax needs to be paid. The agent has to pay value-added tax on the agency fees it receives.