An export agency company is usually involved in the following types of taxes:
First is the value-added tax. In the export agency business, if the agency company only charges the agency fee, the value-added tax on the exported goods themselves is generally handled by the consignor for export tax rebate. The agency fee income obtained by the agency company needs to pay value-added tax according to "Business Auxiliary Services - Brokerage Agency Services". The tax rate for general taxpayers is 6%, and the levy rate for small-scale taxpayers is 3% (currently the phased preferential rate is 1%).
Secondly is the stamp duty. The export agency contract belongs to an economic contract and needs to pay stamp duty according to a certain proportion of the contract amount. For example, the stamp duty rate for purchase and sale contracts is three ten-thousandths.
There is also corporate income tax. The export agency company pays corporate income tax based on its operating income. The general tax rate is 25%. Those that meet the preferential conditions such as small and micro-profit enterprises can apply a lower tax rate.
At the same time, it may also be involved in urban maintenance and construction tax, education surcharge and local education surcharge. They are based on the actual amount of value-added tax paid. The urban maintenance and construction tax has different tax rates according to different regions (7% in urban areas, 5% in county towns and 5% in other areas), the education surcharge rate is 3%, and the local education surcharge rate is generally 2%.
Professional consultant answers
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
An export agency company is usually involved in the following types of taxes:
First is the value-added tax. In the export agency business, if the agency company only charges the agency fee, the value-added tax on the exported goods themselves is generally handled by the consignor for export tax rebate. The agency fee income obtained by the agency company needs to pay value-added tax according to "Business Auxiliary Services - Brokerage Agency Services". The tax rate for general taxpayers is 6%, and the levy rate for small-scale taxpayers is 3% (currently the phased preferential rate is 1%).
Secondly is the stamp duty. The export agency contract belongs to an economic contract and needs to pay stamp duty according to a certain proportion of the contract amount. For example, the stamp duty rate for purchase and sale contracts is three ten-thousandths.
There is also corporate income tax. The export agency company pays corporate income tax based on its operating income. The general tax rate is 25%. Those that meet the preferential conditions such as small and micro-profit enterprises can apply a lower tax rate.
At the same time, it may also be involved in urban maintenance and construction tax, education surcharge and local education surcharge. They are based on the actual amount of value-added tax paid. The urban maintenance and construction tax has different tax rates according to different regions (7% in urban areas, 5% in county towns and 5% in other areas), the education surcharge rate is 3%, and the local education surcharge rate is generally 2%.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Besides the above, some regions may also be involved in the water conservancy construction fund, which is paid according to a certain proportion of the operating income. However, policies vary from place to place and the proportions are also different.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Don't forget to withhold and remit personal income tax. If the company pays salaries to employees, it should withhold and remit the personal income tax of employees according to the provisions of the Individual Income Tax Law.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
If the company has its own real estate and land, it has to pay real estate tax and land use tax. The real estate tax is calculated and paid based on the remaining value after deducting 10% to 30% of the original value of the real estate once. The land use tax is based on the actual land area occupied by the taxpayer.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
If the company has vehicles or ships, it has to pay vehicle and vessel tax, which is declared annually. The tax amount is determined according to the type and displacement of vehicles and ships.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
If the company fails to arrange the employment of disabled people to reach the stipulated proportion, it has to pay the disabled employment security fund. Generally, it is calculated and paid based on the product of the difference in the number of people who failed to reach the stipulated proportion of disabled people arranged by the employer in the previous year and the annual average salary of the on-duty employees of this unit.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
If the export agency company has advertising agency and other related advertising service businesses, it needs to pay the cultural undertakings construction fee. The rate is 3% and it is based on the billed sales amount obtained from providing relevant services.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
If the export agency involves resource products, when purchasing untaxed mineral products, it may be required to withhold and remit resource tax. The specific implementation is based on the resource type and local regulations.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
If the company's business activities generate taxable pollutant emissions, such as sewage, exhaust gas, etc., it may be involved in environmental protection tax, which is taxed based on the pollutant emissions, etc.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
If the company is engaged in the export agency business of purchasing tobacco leaves, it has to pay tobacco leaf tax. The tax rate is 20% and the tax basis is the total price actually paid for purchasing tobacco leaves.