The types of taxes involved in export agency mainly include value-added tax and customs duties, etc. Generally speaking, in terms of value-added tax, if the exported goods are subject to the tax refund (exemption) policy, in the case of a manufacturing enterprise entrusting an export agent, the manufacturing enterprise is the subject of value-added tax. If it complies with the method of exemption, credit and refund, the manufacturing enterprise calculates the amount of exemption, credit and refund, etc. The agent is not involved in the payment of value-added tax, but will assist in handling relevant procedures. If the goods are not subject to the tax refund (exemption) policy, they may need to be regarded as domestic sales and pay value-added tax.
In terms of customs duties, they are usually paid by the consignor and consignee of the actual imported and exported goods, that is, the consignor. However, the export agent will assist in declaring customs duties based on the goods information provided by the consignor. The basis for calculating customs duties is generally the dutiable value of the goods. In actual operation, the agency contract will clarify the responsibilities and obligations of both parties in tax treatment to ensure the smooth progress of tax work.
Professional consultant answers
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
The types of taxes involved in export agency mainly include value-added tax and customs duties, etc. Generally speaking, in terms of value-added tax, if the exported goods are subject to the tax refund (exemption) policy, in the case of a manufacturing enterprise entrusting an export agent, the manufacturing enterprise is the subject of value-added tax. If it complies with the method of exemption, credit and refund, the manufacturing enterprise calculates the amount of exemption, credit and refund, etc. The agent is not involved in the payment of value-added tax, but will assist in handling relevant procedures. If the goods are not subject to the tax refund (exemption) policy, they may need to be regarded as domestic sales and pay value-added tax.
In terms of customs duties, they are usually paid by the consignor and consignee of the actual imported and exported goods, that is, the consignor. However, the export agent will assist in declaring customs duties based on the goods information provided by the consignor. The basis for calculating customs duties is generally the dutiable value of the goods. In actual operation, the agency contract will clarify the responsibilities and obligations of both parties in tax treatment to ensure the smooth progress of tax work.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Tax payment by export agents depends on the specific business model. In pure agency business, the agent mainly involves value-added tax on its own service income, at a tax rate of 6%. The consignor pays relevant taxes according to the situation of goods export.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
If the agent purchases the export rights, the agent shall pay value-added tax according to the goods sales. In addition, stamp duty may also be involved, which is paid according to a certain proportion of the contract amount.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
If the exported goods involve taxable consumer goods, the consignor shall pay consumption tax, and the agent shall assist in handling relevant matters.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
The key to the tax payment subject depends on the contract agreement. Some consignors will require the agent to handle all tax matters, and then the agent shall declare and pay relevant taxes according to the regulations.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Export agents may also involve surtaxes, with value-added tax and consumption tax as the basis for tax calculation, such as urban construction tax, education surcharge, etc.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
For export business in some special areas, the tax payment rules may be different, such as in comprehensive bonded areas, etc. Pay special attention.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
The time for tax declaration is also very important. Value-added tax is generally declared on a monthly basis, and customs duties are declared when the goods are imported and exported. Don't miss the time and cause fines.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Export agents need to pay attention to changes in tax policies, such as adjustments to the tax refund rate, which will affect the amount of tax payment and tax refund.