The export agency company does need to pay taxes. Generally speaking, the types of taxes mainly involved in the export agency company are value-added tax and corporate income tax. Regarding value-added tax, if the export agency company only provides agency services and charges agency fees, then it pays value-added tax according to the service industry, and the tax rate is usually 6%. If the export agency company is involved in situations such as buying out the goods and then exporting them during the agency process, it needs to pay value-added tax according to the normal sales of goods. The tax rate varies depending on the goods, usually 13%, etc.
In terms of corporate income tax, the export agency company takes its operating income as the basis for calculating the tax and applies the basic tax rate of 25%. If it meets the preferential conditions such as being a small and micro-profit enterprise, it can enjoy the corresponding tax preferences. The difference from general export enterprises is that the export agency company focuses more on the service nature, and the tax payment is mainly based on the agency fee income or the income from the buyout operation, while general export enterprises may focus more on paying taxes on the value-added part of the goods sales.
Professional consultant answers
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
The export agency company does need to pay taxes. Generally speaking, the types of taxes mainly involved in the export agency company are value-added tax and corporate income tax. Regarding value-added tax, if the export agency company only provides agency services and charges agency fees, then it pays value-added tax according to the service industry, and the tax rate is usually 6%. If the export agency company is involved in situations such as buying out the goods and then exporting them during the agency process, it needs to pay value-added tax according to the normal sales of goods. The tax rate varies depending on the goods, usually 13%, etc.
In terms of corporate income tax, the export agency company takes its operating income as the basis for calculating the tax and applies the basic tax rate of 25%. If it meets the preferential conditions such as being a small and micro-profit enterprise, it can enjoy the corresponding tax preferences. The difference from general export enterprises is that the export agency company focuses more on the service nature, and the tax payment is mainly based on the agency fee income or the income from the buyout operation, while general export enterprises may focus more on paying taxes on the value-added part of the goods sales.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Besides what has been mentioned above, in some places, stamp duty may also be involved. For example, when signing an export agency contract, stamp duty will be paid according to a certain proportion of the contract amount.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
If the export agency involves the situation of exemption from value-added tax for cross-border services, it must carry out tax exemption filing according to the regulations, otherwise it may not be able to enjoy the tax exemption policy.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
If the export agency company has the business of export tax rebate, when calculating the value-added tax, it must consider the relevant regulations on tax rebate and cannot calculate it simply as in domestic sales.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
When calculating the corporate income tax, the deduction of costs and expenses must comply with the tax regulations. For example, the costs corresponding to the agency fee income, such as office expenses, etc., should be reasonably listed.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
If the export agency company has the right to engage in import and export operations, in terms of customs duties, if the goods are involved in the import and export links, it must also pay or enjoy the corresponding reductions and exemptions according to the regulations.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
If the export agency company meets the conditions of the additional deduction policy, the input tax amount of value-added tax for providing agency services can enjoy the additional deduction preference.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
If the export agency company is a small-scale taxpayer, the levy rate of value-added tax is usually 3%, and there are corresponding preferential policies during the epidemic period.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
When paying corporate income tax, the equity investment income such as dividends and bonuses obtained by the export agency company from other resident enterprises can be tax-exempt if they meet the conditions.