Export tax rebate usually does not include agency fees. Export tax rebate is a policy implemented by the state to enhance the competitiveness of export commodities. It refunds the value-added tax and consumption tax actually paid on export goods during the domestic production and circulation links. Its calculation is mainly based on the purchase amount of export goods, export sales volume, and other tax bases related to the goods themselves.
Agency fees are service fees paid by enterprises to agency companies for handling export tax rebate business. They do not belong to the cost composition of export goods and have nothing to do with the value-added tax and consumption tax calculation of export goods themselves. Therefore, this agency fee should not be included when calculating the export tax rebate amount. However, although export tax rebate does not include agency fees, agency fees can be regarded as the operating expenses of enterprises. When calculating corporate income tax, the part that meets the regulations can be deducted before tax.
Professional consultant answers
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Export tax rebate usually does not include agency fees. Export tax rebate is a policy implemented by the state to enhance the competitiveness of export commodities. It refunds the value-added tax and consumption tax actually paid on export goods during the domestic production and circulation links. Its calculation is mainly based on the purchase amount of export goods, export sales volume, and other tax bases related to the goods themselves.
Agency fees are service fees paid by enterprises to agency companies for handling export tax rebate business. They do not belong to the cost composition of export goods and have nothing to do with the value-added tax and consumption tax calculation of export goods themselves. Therefore, this agency fee should not be included when calculating the export tax rebate amount. However, although export tax rebate does not include agency fees, agency fees can be regarded as the operating expenses of enterprises. When calculating corporate income tax, the part that meets the regulations can be deducted before tax.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Export tax rebate does not include agency fees. The agency fee is the cost for you to seek agency help, which is different from the tax rebate for export goods.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
The scope of export tax rebate is very clear. It only involves taxes and fees related to the goods themselves, and agency fees are not included.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Agency fees are not covered by export tax rebate. Tax rebate is for goods taxes, while agency fees are service fees.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Of course not. Export tax rebate is for goods taxes, and agency fees are additional service rewards.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Export tax rebate does not involve agency fees. Agency fees are additional service charges.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Agency fees have nothing to do with export tax rebate. Tax rebate is calculated according to the situation of goods, and agency fees are expenditures for agency services.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Export tax rebate does not include agency fees. These are fees of different natures, so don't confuse them.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Agency fees do not belong to the part of export tax rebate. Tax rebate is calculated based on the taxes of the goods themselves.