The taxes and fees involved in agency exports and the payment methods are as follows:
First is the value-added tax. If the exported goods are subject to the tax refund (exemption) policy, when a production enterprise entrusts an agency to export, the "exemption, credit, and rebate" tax method is implemented, that is, the value-added tax on the export link is exempted, the corresponding input tax amount is deducted from the value-added tax payable for domestic sales, and the part that has not been deducted is refunded; when a foreign trade enterprise entrusts an agency to export, the "levy first and refund later" method is implemented, that is, tax is levied according to domestic sales first, and then tax rebate is applied for with relevant documents.
Secondly is the customs duty. The taxable amount of export customs duty = the dutiable value of exported goods × the export customs duty rate, and the dutiable value is generally based on the FOB price.
In terms of the payment procedure, the enterprise needs to make a tax declaration first, fill in relevant forms truthfully, and then pay the tax within the prescribed period. If tax rebate is involved, relevant tax rebate materials should be collected and sorted out in a timely manner and applied to the tax authority for tax rebate. In short, the payment of taxes and fees for agency exports should be accurately operated according to specific business and policies.
Professional consultant answers
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
The taxes and fees involved in agency exports and the payment methods are as follows:
First is the value-added tax. If the exported goods are subject to the tax refund (exemption) policy, when a production enterprise entrusts an agency to export, the "exemption, credit, and rebate" tax method is implemented, that is, the value-added tax on the export link is exempted, the corresponding input tax amount is deducted from the value-added tax payable for domestic sales, and the part that has not been deducted is refunded; when a foreign trade enterprise entrusts an agency to export, the "levy first and refund later" method is implemented, that is, tax is levied according to domestic sales first, and then tax rebate is applied for with relevant documents.
Secondly is the customs duty. The taxable amount of export customs duty = the dutiable value of exported goods × the export customs duty rate, and the dutiable value is generally based on the FOB price.
In terms of the payment procedure, the enterprise needs to make a tax declaration first, fill in relevant forms truthfully, and then pay the tax within the prescribed period. If tax rebate is involved, relevant tax rebate materials should be collected and sorted out in a timely manner and applied to the tax authority for tax rebate. In short, the payment of taxes and fees for agency exports should be accurately operated according to specific business and policies.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Generally speaking, if agency exports involve taxable consumer goods, consumption tax may also be involved. When a production enterprise entrusts an agency to export taxable consumer goods, consumption tax is exempted; when a foreign trade enterprise entrusts an agency to export, the consumption tax already levied in the previous link is refunded.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Regarding value-added tax, it is necessary to pay attention to distinguishing different exported goods and enterprise types. Some special goods exports may not be subject to the tax refund (exemption) policy but should be taxed as if they were domestic sales.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
During the process of paying taxes and fees, special attention must be paid to the declaration period. Late declaration may face penalties such as fines, and at the same time, it is necessary to ensure that the declared data is accurate and error-free.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
The enterprise of agency exports needs to obtain legal and valid purchase invoices and other relevant vouchers as required, which is crucial for tax rebates or accurately calculating the taxable amount.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
In terms of customs duties, the tax rates of different goods vary greatly. It is necessary to understand clearly in advance the customs duty rates corresponding to the exported goods so as to accurately calculate the costs.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
When tax rebate business is involved, attention should be paid to the requirements of the tax authority for tax rebate materials, and they should be submitted accurately and in a timely manner. Otherwise, it may affect the progress of tax rebates.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
If agency export business involves new models such as cross-border e-commerce, there may be some special regulations and preferential policies on tax and fee payment. More attention should be paid to the relevant policy developments.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Enterprises can regularly sort out and summarize the tax and fee business involved in agency exports, and establish account books, so that they can better manage matters such as tax and fee payment and tax rebates.