The types of taxes involved in an import and export agency company mainly include value-added tax, enterprise income tax, urban maintenance and construction tax, education surcharge, local education surcharge, etc.
Regarding value-added tax, if it is a general taxpayer, the applicable tax rate for agency services is 6%. The output tax amount is calculated based on the total price obtained and the out-of-price fees as the sales amount, and the input tax amount can be deducted at the same time. If it is a small-scale taxpayer, the levy rate is 3% (there are preferential policies during the epidemic period).
For enterprise income tax, the general tax rate is 25%, and the taxable income is used as the tax calculation basis. The taxable income is the balance after deducting non-taxable income, tax-free income, various deductions, and the losses of previous years that are allowed to be made up from the total income of each tax year of the enterprise.
For urban maintenance and construction tax, value-added tax and consumption tax are used as the tax calculation basis. The tax rate in urban areas is 7%, the tax rate in county seats and towns is 5%, and the tax rate in areas other than urban areas, county seats or towns is 1%. The education surcharge rate is 3%, and the local education surcharge rate is generally 2%. Regarding the tax payment process, it usually involves making a tax declaration first, which can be operated through online platforms such as the Electronic Tax Bureau, and then paying the tax within the specified period after the declaration.
Professional consultant answers
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
The types of taxes involved in an import and export agency company mainly include value-added tax, enterprise income tax, urban maintenance and construction tax, education surcharge, local education surcharge, etc.
Regarding value-added tax, if it is a general taxpayer, the applicable tax rate for agency services is 6%. The output tax amount is calculated based on the total price obtained and the out-of-price fees as the sales amount, and the input tax amount can be deducted at the same time. If it is a small-scale taxpayer, the levy rate is 3% (there are preferential policies during the epidemic period).
For enterprise income tax, the general tax rate is 25%, and the taxable income is used as the tax calculation basis. The taxable income is the balance after deducting non-taxable income, tax-free income, various deductions, and the losses of previous years that are allowed to be made up from the total income of each tax year of the enterprise.
For urban maintenance and construction tax, value-added tax and consumption tax are used as the tax calculation basis. The tax rate in urban areas is 7%, the tax rate in county seats and towns is 5%, and the tax rate in areas other than urban areas, county seats or towns is 1%. The education surcharge rate is 3%, and the local education surcharge rate is generally 2%. Regarding the tax payment process, it usually involves making a tax declaration first, which can be operated through online platforms such as the Electronic Tax Bureau, and then paying the tax within the specified period after the declaration.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
If an import and export agency company is involved in the import and export of goods, there may also be customs duties. The customs duty rate has different regulations according to different commodities and depends on the specific HS code of the commodity. When paying taxes, it is generally collected by the customs when the goods are declared for import or export.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Stamp duty also needs to be paid attention to. For example, agency contracts signed, etc. may need to pay stamp duty. Contracts such as purchase and sale contracts and processing and contracting contracts have corresponding tax rates. For example, purchase and sale contracts are stamped at 0.3‰ of the purchase and sale amount.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
If the company has its own real estate, it also needs to pay real estate tax. For ad valorem assessment, the tax rate is 1.2%, and it is calculated and paid based on the remaining value after deducting 10% - 30% from the original value of the real estate once. For assessment based on rent, the tax rate is 12%, and the rent income of the real estate is used as the tax calculation basis.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Land use tax may also be involved if the company occupies land. The tax amount is calculated and paid according to the local regulations based on the land grade and the occupied area.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
In terms of withholding and remitting, if payments are made to non-resident enterprises outside the country, it may involve withholding and remitting enterprise income tax, value-added tax and surcharges, etc.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Vehicle purchase tax needs to be paid if the company purchases vehicles for its own use. The tax rate is 10%, and the taxable price is the total price actually paid by the taxpayer to the seller, excluding the value-added tax amount.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
For the disabled employment security fund, if the proportion of disabled people employed is not up to the stipulated proportion according to the regulations, it needs to be paid. The calculation method is (the number of employees on the job of the employer in the previous year × the proportion of disabled people employed stipulated by the people's government of the province, autonomous region, or municipality directly under the Central Government where the employer is located - the actual number of disabled people employed by the employer in the previous year) × the average annual salary of the employees on the job of the employer in the previous year.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
For the cultural undertakings construction fee, if the company provides advertising services and is an advertising media unit and an outdoor advertising business unit, it needs to pay. The rate is 3%, and the payable amount = the billing sales amount × 3%. The billing sales amount is the balance after subtracting the tax-included advertising release fee paid to other advertising companies or advertising publishers from the total tax-included price and out-of-price fees obtained from providing advertising services.