Re - export trade mainly involves value - added tax, corporate income tax and other tax types. In terms of value - added tax, re - export trade usually belongs to the item of non - levying value - added tax, because the goods are not actually imported and sold in China. However, it should be noted that if an enterprise provides relevant services during the re - export trade process, such as agency services, it may need to pay value - added tax on the service income, and the general tax rate is 6%.
In terms of corporate income tax, the income obtained by an enterprise from re - export trade should be included in the taxable income, and corporate income tax should be paid at a tax rate of 25% (if it meets the preferential conditions such as small - scale and low - profit enterprises, the corresponding preferential tax rate applies). When calculating, the balance of re - export trade income minus relevant costs, expenses, etc. is the taxable income. In addition, the documentary materials should be complete to deal with the inspection of the tax authorities, and there may be slight policy differences in different regions. It is recommended to further communicate and confirm with the local tax department.
Professional consultant answers
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Re - export trade mainly involves value - added tax, corporate income tax and other tax types. In terms of value - added tax, re - export trade usually belongs to the item of non - levying value - added tax, because the goods are not actually imported and sold in China. However, it should be noted that if an enterprise provides relevant services during the re - export trade process, such as agency services, it may need to pay value - added tax on the service income, and the general tax rate is 6%.
In terms of corporate income tax, the income obtained by an enterprise from re - export trade should be included in the taxable income, and corporate income tax should be paid at a tax rate of 25% (if it meets the preferential conditions such as small - scale and low - profit enterprises, the corresponding preferential tax rate applies). When calculating, the balance of re - export trade income minus relevant costs, expenses, etc. is the taxable income. In addition, the documentary materials should be complete to deal with the inspection of the tax authorities, and there may be slight policy differences in different regions. It is recommended to further communicate and confirm with the local tax department.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
If a contract is signed in re - export trade, stamp duty may need to be paid. Stamp duty is affixed at a rate of 0.03% of the amount of the purchase and sales contract, and the tax basis is the amount stated in the contract. However, the regulations on the payment of stamp duty on re - export trade contracts may vary in different places, and it is best to consult the local tax department for confirmation.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
If the goods in re - export trade are stored in the transit place, relevant warehousing taxes and fees may be involved. For example, some places levy value - added tax on warehousing services, and the tax rate is generally also 6%. Pay attention to the specific policies of the warehouse location to clarify the tax and fee costs during the warehousing process.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
In the goods transportation link of re - export trade, if a transportation contract is involved, stamp duty may also be involved. The stamp duty rate for transportation contracts is 0.05%, and the tax is calculated based on the amount of transportation costs.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Pay attention to the foreign exchange management regulations involved in re - export trade. Although it is not a direct tax, compliant foreign exchange receipt and settlement have an impact on the enterprise's financial and tax treatment. Avoid affecting tax declarations due to foreign exchange issues.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
For some re - export trade businesses, if specific commodities are involved, there may be special tax policies. For example, for some resource - based commodities, understand the special regulations during the re - export process in advance.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
When calculating the costs and revenues of re - export trade, accurately divide various expenses and allocate them reasonably to ensure the accurate calculation of corporate income tax and avoid tax risks.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
When making tax declarations, accurately fill in the data related to re - export trade, and prepare materials to prove the authenticity of the business, such as contracts, bills of lading, invoices, etc., for inspection by the tax department.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Pay attention to tax treaties. If the re - export trade involves countries or regions that have signed tax treaties with China, relevant treaty preferences may be enjoyed to reduce tax costs.