The tax and fee payment situation involved in export by agency is as follows:
Firstly, in terms of value-added tax, if the exported goods belong to the items exempt from value-added tax, then generally no value-added tax needs to be paid. However, if the exported goods are regarded as domestic sales, the agency shall calculate and pay value-added tax according to the applicable tax rate based on the sales amount of the goods, and the tax calculation basis is the sales amount excluding tax. Usually, the consignor shall issue a special value-added tax invoice to the agency, and the agency shall handle matters related to export tax rebates. If the tax rebate cannot be obtained, value-added tax needs to be paid.
Secondly, in terms of customs duties, customs duties are generally paid by the consignor or consignee of the imported and exported goods or their agents, that is, the agency shall pay when declaring customs, and the tax calculation basis is the dutiable value of the imported and exported goods.
Additionally, for additional taxes and fees, such as urban maintenance and construction tax, education surcharge, etc., the tax calculation basis is the actually paid amounts of value-added tax and consumption tax. If value-added tax is paid, the corresponding additional taxes and fees also need to be paid. In actual operation, the specific paying entities and details can be clearly stipulated by the consignor and the agency in the agency agreement.
Professional consultant answers
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
The tax and fee payment situation involved in export by agency is as follows:
Firstly, in terms of value-added tax, if the exported goods belong to the items exempt from value-added tax, then generally no value-added tax needs to be paid. However, if the exported goods are regarded as domestic sales, the agency shall calculate and pay value-added tax according to the applicable tax rate based on the sales amount of the goods, and the tax calculation basis is the sales amount excluding tax. Usually, the consignor shall issue a special value-added tax invoice to the agency, and the agency shall handle matters related to export tax rebates. If the tax rebate cannot be obtained, value-added tax needs to be paid.
Secondly, in terms of customs duties, customs duties are generally paid by the consignor or consignee of the imported and exported goods or their agents, that is, the agency shall pay when declaring customs, and the tax calculation basis is the dutiable value of the imported and exported goods.
Additionally, for additional taxes and fees, such as urban maintenance and construction tax, education surcharge, etc., the tax calculation basis is the actually paid amounts of value-added tax and consumption tax. If value-added tax is paid, the corresponding additional taxes and fees also need to be paid. In actual operation, the specific paying entities and details can be clearly stipulated by the consignor and the agency in the agency agreement.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Generally, the tax rebates involved in export by agency are handled by the agency, and the consignor shall provide relevant documents. If tax supplementation is involved, it is mostly because it does not meet the tax rebate regulations and is regarded as domestic sales, and the agency shall calculate and supplement the tax according to the regulations.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
For consumption tax, if the exported goods are subject to consumption tax and are exported after being recovered through commissioned processing, the consignor shall pay consumption tax, and the tax calculation basis shall be determined according to the relevant regulations of consumption tax. The agency only assists in handling relevant procedures.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
In terms of stamp duty, the export by agency contract may involve stamp duty, which is generally paid according to a certain proportion of the contract amount, and both parties need to pay, and the tax calculation basis is the amount stated in the contract.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
In some regions, local education surcharge may also be involved, and the tax calculation basis is also the actually paid amounts of value-added tax and consumption tax, similar to the education surcharge, and is paid by the party that pays value-added tax and consumption tax.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
In the process of export by agency, if the goods are subject to special regulatory policies, such as some specific environmental protection requirements, etc., there may also be relevant fees, which shall be determined specifically according to local policies.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
When the agency handles export tax rebates, it shall pay attention to the declaration period. Exceeding the period may affect the tax rebate or even result in being regarded as domestic sales and taxed. The information provided by the consignor must be accurate, otherwise it will also affect the handling of taxes and fees.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
For some specific export products, there may be different preferential tax policies. It is necessary to pay attention to the relevant documents issued by the State Taxation Administration, enjoy the preferences in a timely manner, and avoid overpaying taxes and fees.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
When calculating customs duties, the determination of the dutiable value is very important. It includes the price of the goods, the transportation and related expenses before unloading at the place of entry into China, insurance premiums, etc.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
In the process of paying taxes and fees for export by agency, it is necessary to communicate with the tax authorities in a timely manner to ensure the compliance of tax payment and avoid tax risks caused by misunderstandings of policies.