The agency import company has deductible items in terms of taxation. Firstly, for the value-added tax paid in the import process, if the special payment voucher for customs import value-added tax is obtained and used for value-added tax taxable items, the agency import company can deduct the input tax amount according to regulations.
Secondly, regarding the agency fee, if the agency import company obtains a legal and valid value-added tax special invoice from the service provider and the agency fee is related to the company's business activities, the input tax amount can also be deducted.
However, it should be noted that if the agency fee belongs to personal consumption or an expense unrelated to the enterprise's business operations, it cannot be deducted. In addition, for the freight in the transportation process of imported goods, if a compliant transportation invoice is obtained and meets the deduction conditions, the input tax amount can also be deducted. In actual operation, it is necessary to ensure the authenticity, legality of invoices and the authenticity and relevance of business so that tax deduction can be carried out smoothly and tax risks can be avoided.
Professional consultant answers
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
The agency import company has deductible items in terms of taxation. Firstly, for the value-added tax paid in the import process, if the special payment voucher for customs import value-added tax is obtained and used for value-added tax taxable items, the agency import company can deduct the input tax amount according to regulations.
Secondly, regarding the agency fee, if the agency import company obtains a legal and valid value-added tax special invoice from the service provider and the agency fee is related to the company's business activities, the input tax amount can also be deducted.
However, it should be noted that if the agency fee belongs to personal consumption or an expense unrelated to the enterprise's business operations, it cannot be deducted. In addition, for the freight in the transportation process of imported goods, if a compliant transportation invoice is obtained and meets the deduction conditions, the input tax amount can also be deducted. In actual operation, it is necessary to ensure the authenticity, legality of invoices and the authenticity and relevance of business so that tax deduction can be carried out smoothly and tax risks can be avoided.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Besides the above-mentioned, the insurance premium paid at the time of import, if a value-added tax special invoice is obtained, can generally be deducted. However, attention should be paid to the use of insurance services. If it is used for tax-exempt items or the like, it cannot be deducted.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
If the imported equipment is used for enterprise production and the corresponding tax payment vouchers and invoices are obtained, the value-added tax in the import process can be deducted. In addition, if there is a compliant invoice for the loading and unloading fees and the conditions are met, it can also be deducted.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
The warehousing fees related to imported goods, if a special invoice is obtained and it is not used for non-deductible items such as simple tax calculation, the input tax amount can also be deducted.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
The customs declaration fees paid by the agency import company, if a compliant invoice can be obtained, as long as it is used for taxable business, can be deducted according to regulations.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
For the inspection and quarantine fees generated in the import process, if a legal and valid value-added tax special invoice is obtained and it is related to taxable behaviors, it can be deducted.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
If the imported materials are raw materials and the overseas packaging fees paid are converted into RMB and the corresponding invoices are obtained, under the condition of meeting the requirements, the input tax amount can also be deducted.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
The booking fees paid to the freight forwarding company in the process of importing goods, if a special invoice is obtained and used for taxable items, can be deducted according to regulations.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
In some cases, the terminal handling fees of imported goods, if there is a compliant invoice and the deduction conditions are met, can also be deducted for the input tax amount.