• Welcome to China Foreign Trade Agency!

How should one pay taxes after obtaining tax rebates through agency export? Come and find out!

NO.20251203*****

Problem Analysis: *****, Solution: *****, Process and Cost: *****

Get the solution

Our company obtains tax rebates by exporting goods through an agent and is not very clear about the specific operations regarding subsequent tax payments. I would like to ask, after obtaining tax rebates through agency export, how should we pay taxes? Should we pay according to the tax rebate amount or the sales amount of the exported goods? What specific tax types are involved and what are the tax rates? I hope that professionals can answer in detail. Thank you!

Quick Consultation :

Professional consultant answers

Andrew Huang
Andrew HuangYears of service:7Customer Rating:5.0

Supply chain optimization expertConsult

Regarding tax payment after obtaining tax rebates through agency export, first, it should be clear that the export tax rebate itself is to refund the value-added tax and consumption tax actually paid in the domestic production and circulation of exported goods. Therefore, generally, there is no need to pay additional taxes on the tax rebate amount after obtaining the tax rebate.

In terms of value-added tax, if the export business complies with the exemption, credit, and refund policy, production enterprises implement the "exemption, credit, and refund" tax method, and the calculated "exempted and credited amount" needs to pay additional taxes and fees such as urban maintenance and construction tax and education surcharge. For example, if the "exempted and credited amount" is 100,000 yuan, assuming the urban maintenance and construction tax rate is 7%, the education surcharge rate is 3%, and the local education surcharge rate is 2%, then the additional taxes and fees to be paid = 10×(7% + 3% + 2%) = 12,000 yuan.

For foreign trade enterprises, generally, there is no situation of additional value-added tax and additional taxes and fees payment due to tax rebates. However, if there is a situation where the exported goods are regarded as domestic sales, value-added tax needs to be paid according to the domestic sales goods, and the tax rate is determined according to the category of the goods, such as the tax rate of general goods is 13%. At the same time, enterprises also need to pay attention to enterprise income tax. The profit from the export business should be included in the total profit of the enterprise, and enterprise income tax is paid at 25% (the tax rate for general enterprises).

David Li
David LiYears of service:6Customer Rating:5.0

Senior customs declaration consultantConsult

When obtaining tax rebates through agency export, it depends on the nature of your company. There are differences in tax payment between production enterprises and foreign trade enterprises. For production enterprises, if they apply the exemption, credit, and refund policy, the exempted and credited amount needs to pay additional taxes. For foreign trade enterprises, if there are no abnormal situations with the exported goods, there are basically no additional taxes generated due to tax rebates. But in either case, enterprise income tax should be paid normally, calculated based on profits.

Elizabeth Li
Elizabeth LiYears of service:3Customer Rating:5.0

Compliance and risk managerConsult

It mainly involves value-added tax and additional taxes and fees. If the export business is eligible for normal tax rebates, the production enterprise needs to pay the additional tax corresponding to the exempted and credited amount. If the export business does not meet the tax rebate regulations and is regarded as domestic sales, value-added tax needs to be paid at the domestic sales tax rate. Enterprise income tax is paid according to the overall profit situation, with a general tax rate of 25%.

Emily Liu
Emily LiuYears of service:10Customer Rating:5.0

Settlement and payment expertConsult

Regarding tax payment after obtaining tax rebates through agency export, focus on the handling of value-added tax. If it is a compliant tax rebate, foreign trade enterprises usually do not need to pay additional value-added tax on the tax rebate amount. If there is a situation regarded as domestic sales, pay tax at the corresponding tax rate. At the same time, do not forget about enterprise income tax, which is calculated based on the business profit situation of the enterprise.

Robert Chen
Robert ChenYears of service:6Customer Rating:5.0

Customer service consultantConsult

The key to tax payment depends on the nature of the export business. Under normal tax rebates, production enterprises should pay attention to the payment of additional taxes on the exempted and credited amount. If the exported goods are determined to be regarded as domestic sales, value-added tax is paid at the domestic sales goods tax rate. Enterprise income tax is calculated in the usual way, based on the profit after subtracting costs and expenses from income.

Michelle Chen
Michelle ChenYears of service:3Customer Rating:5.0

Business coordination consultantConsult

After obtaining tax rebates through agency export, for value-added tax, if calculated according to the exemption, credit, and refund method, production enterprises have additional taxes on the exempted and credited amount. If the export is in violation of regulations and converted to domestic sales, value-added tax is paid at the domestic sales tax rate. Enterprise income tax must always be paid according to regulations based on profits and cannot be overlooked.

Joseph Zhou
Joseph ZhouYears of service:10Customer Rating:5.0

Senior foreign trade managerConsult

Note that for production enterprises under the exemption, credit, and refund method, the exempted and credited amount needs to pay additional taxes and fees. Foreign trade enterprises have no additional value-added tax payment for normal tax rebates. However, enterprise income tax is calculated based on the overall profit of the enterprise, including the export profit, and is paid at the specified tax rate.

William Yang
William YangYears of service:5Customer Rating:5.0

International logistics consultantConsult

Regarding tax payment after obtaining tax rebates through agency export, production enterprises should pay attention to the additional tax corresponding to the exempted and credited amount. Once there are changes in the export business, such as conversion to domestic sales, value-added tax is paid according to domestic sales. Enterprise income tax is based on the total profit of the enterprise, and the profit from the export part also participates in the tax calculation.

Sarah Zhang
Sarah ZhangYears of service:8Customer Rating:5.0

Document expertConsult

First, clarify the value-added tax. For production enterprises, the exemption, credit, and refund method involves additional taxes on the exempted and credited amount. For foreign trade enterprises, there is no additional value-added tax for compliant tax rebates. Enterprise income tax is paid according to the enterprise's profit, including the export profit, at the applicable tax rate.

James Liu
James LiuYears of service:10Customer Rating:5.0

Foreign trade tax refund consultantConsult

After obtaining tax rebates through agency export and paying taxes, it involves value-added tax and enterprise income tax. For value-added tax, see if the business is regarded as domestic sales. If so, pay tax at the domestic sales tax rate. Enterprise income tax is paid according to the business results of the enterprise, including the export profit, at the tax rate.

The relevant questions or replies only represent the user’s personal stance and do not represent any views of this website.

You may also like

Is the process of paying taxes for import business agency complicated? How to operate?

The company plans to carry out import business and asks how to pay taxes on behalf of the import business, whether the process is complicated and what materials need to be prepared. The best answer says that the process is relatively complicated. First, it is necessary to clarify the classification of goods and tax rates, prepare documents such as commercial invoices, entrust a qualified agency company to declare to the customs. After the customs review, a tax payment statement will be issued, and the tax shall be paid within the specified time. Pay attention to the accuracy of documents and timely declaration during operation.

Do you need to pay taxes for agency imports? Let’s find out!

Planning to hire an agency to import goods, inquiring whether taxes are required for agency imports, which taxes are involved, the tax payment process, and who is responsible for payment. The best answer states that taxes are required for agency imports, generally involving tariffs and VAT, with some goods subject to consumption tax. Taxes are usually paid by the agency during customs declaration, and the fees are often borne by the client. The tax payment process should be handled carefully.

Does the agency export business need to pay taxes?

The company plans to carry out the agency export business and asks whether this business needs to pay taxes. If so, which tax categories are involved and what is the tax payment process. The best answer states that the tax payment for the agency export business varies depending on the situation. The agent shall pay value-added tax on the agency fees received according to "Modern Services - Business Auxiliary Services - Brokerage and Agency Services". The tax rate for general taxpayers is 6%, and the collection rate for small-scale taxpayers is 3% (currently with a temporary preferential rate of 1%). The agency fee income also needs to be included in the taxable income to pay corporate income tax, and tax payment must be declared as required.

How should one pay taxes for the agency import business? Does anyone know?

The company intends to engage in the agency import business and wants to understand the tax payment situation, such as the tax types involved, tax rates, and procedures. The best answer states that agency import mainly involves import duties, value-added tax, and some products may also have consumption tax. The duty rate depends on the commodity classification, and the common value-added tax rates are 13% or 9%. When paying taxes, either the agent or the principal shall declare to the customs first. After the customs issues the tax payment notice, pay the tax on time, and also keep relevant materials.

Who should pay taxes in export agency? Learn more now!

The company plans to engage an agency for export business but has doubts about tax payment, asking whether the principal or the agent should pay taxes in export agency, as well as the involved tax types and payment procedures. The best answer indicates that generally the principal pays taxes, as the principal is the actual owner of the goods and the main entity of export operations, involving VAT and consumption tax. The principal should prepare documents and declare to the tax authority within the specified period.

What are the key points in paying taxes on import agency service fees? Come and consult everyone!

The company hires an agent to import goods and incurs import agency service fees. It asks about the tax regulations, including under which tax category to pay, what the tax rate is, whether there are differences due to the type of goods, and the tax declaration process. The best answer states that this fee is usually subject to value-added tax under "Modern services - Business assistance services - Brokerage and agency services". The tax rate for general taxpayers is 6%, and for small-scale taxpayers, it is reduced to 1% before December 31, 2023. The declaration can be made through the Electronic Tax Bureau, and it is not greatly affected by the type of goods. Specific details can be consulted with the local tax authorities.