Under normal circumstances, in the entrusted agency export, the agent does not need to pay VAT and consumption tax. Because in the agency export business, the agent only provides agency services, and the VAT and consumption tax on the goods export link are usually handled by the principal for export tax rebates or payment of relevant taxes and fees as required. The agent mainly pays VAT on the agency commission income it obtains. The applicable tax rate for general taxpayers is 6%, and the applicable levy rate for small-scale taxpayers is 3% (currently, there are relevant preferential policies for small-scale taxpayers, and the levy rate may be adjusted). In addition, it is also necessary to calculate and pay urban maintenance and construction tax (7% in urban areas, 5% in county towns and townships, and 1% in other areas), education surcharge (3%), and local education surcharge (2%) based on the paid VAT. At the same time, the agency commission income will be incorporated into the company's total profit and corporate income tax will be calculated and paid.
The specific situation still needs to be further confirmed in combination with the actual business and local tax policies.
Professional consultant answers
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Under normal circumstances, in the entrusted agency export, the agent does not need to pay VAT and consumption tax. Because in the agency export business, the agent only provides agency services, and the VAT and consumption tax on the goods export link are usually handled by the principal for export tax rebates or payment of relevant taxes and fees as required. The agent mainly pays VAT on the agency commission income it obtains. The applicable tax rate for general taxpayers is 6%, and the applicable levy rate for small-scale taxpayers is 3% (currently, there are relevant preferential policies for small-scale taxpayers, and the levy rate may be adjusted). In addition, it is also necessary to calculate and pay urban maintenance and construction tax (7% in urban areas, 5% in county towns and townships, and 1% in other areas), education surcharge (3%), and local education surcharge (2%) based on the paid VAT. At the same time, the agency commission income will be incorporated into the company's total profit and corporate income tax will be calculated and paid.
The specific situation still needs to be further confirmed in combination with the actual business and local tax policies.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
If agency export involves agency fees, then VAT will be involved. Small-scale taxpayers pay at a rate of 3%. If the business meets the tax exemption policy, VAT may not need to be paid, but it is necessary to understand the relevant policies in advance.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Generally, agency export itself does not pay the export link tax, but if the agent has agency fee income, it has the obligation to pay taxes. In addition to VAT, relevant surcharges also need to be paid, such as urban construction tax, etc. The specific amount depends on local regulations.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Whether the entrusted agent for export pays taxes mainly depends on whether the agent makes a profit. If the agency fee is profitable, in addition to VAT, corporate income tax also needs to be considered. As for other tax types, it depends on the specific requirements of the local tax authorities.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
The key to tax payment in agency export lies in the agency service fee. If there is a charge, it involves taxes. In addition to VAT, surcharges also need to be paid, such as education surcharge, etc. The specific proportion shall be implemented according to local regulations.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
The taxes on agency export goods are basically handled by the principal, and the agent mainly pays VAT on the agency fee. If the enterprise meets some tax preferences, some taxes and fees may also be reduced or exempted.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
In the entrusted agency export business, the tax issue is a bit complicated. The agency fee needs to pay VAT, and if the enterprise makes a profit in its operation, corporate income tax also needs to be paid. The specific tax rates shall be in accordance with the regulations.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
For general agency export, the goods export tax is handled by the principal, and the agent only pays VAT on the agency fee. The surcharge is calculated according to the proportion of VAT. The actual situation still needs to consult the local tax authorities.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Tax payment in agency export mainly depends on the agency fee income. VAT is paid, and at the same time, relevant surcharges are paid at a certain proportion of VAT. The proportion may vary in different regions.