The payment of value-added tax for export agents can be divided into two situations. One is that the agent only provides agency services and charges an agency fee. In this case, the agent pays the value-added tax on the agency fee according to "Modern Services - Business Support Services - Brokerage Agency Services". The general tax rate is 6%, and the levy rate for small-scale taxpayers is 3% (there are currently preferential policies). The consignor who exports goods on its own enjoys the export tax rebate policy and does not involve the payment of value-added tax other than the agency fee.
The other situation is that the agent exports goods in its own name, that is, false self-operation and true agency. In this case, the agent declares the export tax rebate as self-export and pays the value-added tax on the sales amount of the exported goods. The applicable tax rate depends on the situation of the goods. If it meets the conditions for export tax rebate, the corresponding input tax amount will be refunded.
In terms of the payment process, generally, tax declaration needs to be made first, and relevant contracts, invoices and other materials need to be prepared. For specific details, consult the local tax authorities as there may be slight differences in different places.
Professional consultant answers
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
The payment of value-added tax for export agents can be divided into two situations. One is that the agent only provides agency services and charges an agency fee. In this case, the agent pays the value-added tax on the agency fee according to "Modern Services - Business Support Services - Brokerage Agency Services". The general tax rate is 6%, and the levy rate for small-scale taxpayers is 3% (there are currently preferential policies). The consignor who exports goods on its own enjoys the export tax rebate policy and does not involve the payment of value-added tax other than the agency fee.
The other situation is that the agent exports goods in its own name, that is, false self-operation and true agency. In this case, the agent declares the export tax rebate as self-export and pays the value-added tax on the sales amount of the exported goods. The applicable tax rate depends on the situation of the goods. If it meets the conditions for export tax rebate, the corresponding input tax amount will be refunded.
In terms of the payment process, generally, tax declaration needs to be made first, and relevant contracts, invoices and other materials need to be prepared. For specific details, consult the local tax authorities as there may be slight differences in different places.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
If it is a pure agency service, the agent pays the value-added tax, calculated according to the invoiced amount. It's not difficult. Just make the normal monthly declaration.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
It depends on how the contract is signed. If it clearly states agency services, the agent pays the value-added tax on the received agency fee. It's not difficult to understand.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
For the value-added tax of export agents, generally, the agent pays it, according to the tax rate for the service industry. Just prepare the contract, agency fee invoice, etc.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
The key lies in the nature of the agency. For pure agency, the agent pays the tax. Fill in the agency fee income truthfully when making the declaration.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
The consignor basically does not involve the value-added tax for export agents. Mainly, the agent pays it according to the regulations.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
The agent pays the value-added tax, according to the standards of the service industry. Just fill in the forms as required when making the declaration.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Get to know the local policies. The way of paying the value-added tax for export agents may be a little different in different places.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
First, determine the agency model, then see who pays the value-added tax. The process should follow the requirements of the tax authorities.