The taxes mainly involved in freight forwarding exports are value-added tax. According to relevant regulations, taxpayers providing international freight forwarding services are exempt from value-added tax. The international freight forwarding services here refer to the business activities of accepting the entrustment of the consignee of goods or its agent, the shipper or its agent, the owner of the means of transport, the lessee of the means of transport or the operator of the means of transport, handling the international transportation of goods directly for the principal in the name of the principal or in one's own name without directly providing the goods transportation services, engaging in the entry and exit of the means of transport for international transportation at ports, contacting and arranging pilotage, berthing, loading and unloading and other related business formalities of goods and ship agency.
The tax calculation basis is the balance after deducting the government funds or administrative charges collected and paid on behalf of the principal from the total price and extra-price charges obtained. If you want to enjoy the tax exemption policy, you should pay attention to preserving relevant contracts and other materials for the inspection and verification of the tax authorities. Meanwhile, the financial accounting should be clear and accurate, distinguishing between taxable and tax-exempt items.
Professional consultant answers
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
The taxes mainly involved in freight forwarding exports are value-added tax. According to relevant regulations, taxpayers providing international freight forwarding services are exempt from value-added tax. The international freight forwarding services here refer to the business activities of accepting the entrustment of the consignee of goods or its agent, the shipper or its agent, the owner of the means of transport, the lessee of the means of transport or the operator of the means of transport, handling the international transportation of goods directly for the principal in the name of the principal or in one's own name without directly providing the goods transportation services, engaging in the entry and exit of the means of transport for international transportation at ports, contacting and arranging pilotage, berthing, loading and unloading and other related business formalities of goods and ship agency.
The tax calculation basis is the balance after deducting the government funds or administrative charges collected and paid on behalf of the principal from the total price and extra-price charges obtained. If you want to enjoy the tax exemption policy, you should pay attention to preserving relevant contracts and other materials for the inspection and verification of the tax authorities. Meanwhile, the financial accounting should be clear and accurate, distinguishing between taxable and tax-exempt items.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
If stamp duty is involved, the freight forwarding contract usually pays stamp duty according to the "Goods Transportation Contract" tax item, and the tax rate is five ten-thousandths of the transportation expenses. However, there may be differences in implementation in different places. It is recommended to consult the local tax authorities for confirmation.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
For enterprise income tax, its taxable income is the balance after deducting non-taxable income, tax-exempt income, various deductions and the losses of previous years that are allowed to be made up from the total income of the enterprise. The general tax rate is 25%, and qualified small and micro-profit enterprises have preferential tax rates.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Urban maintenance and construction tax, education surcharge and local education surcharge are based on the actual amount of value-added tax paid. If value-added tax is exempt, these surcharge taxes usually do not need to be paid either, but policies vary in different places, so pay attention to local regulations.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
In terms of tax payment declaration, tax declaration should be made within the time limit stipulated by the tax authorities. Generally, value-added tax is declared monthly or quarterly, which is specifically verified by the competent tax authorities. Do not be overdue, otherwise you may face penalties such as fines.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
When engaged in freight forwarding exports, if withholding and remitting taxes are involved, it must be strictly implemented in accordance with the regulations. For example, when paying overseas expenses, it is necessary to judge whether it is necessary to withhold and remit value-added tax, enterprise income tax, etc., to avoid tax risks.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Enterprises should pay timely attention to changes in tax policies. Some tax preferential policies may be adjusted, and only by mastering them in time can they better enjoy the preferential policies and reasonably reduce tax costs.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Tax-related materials such as accounting vouchers and invoices should be properly preserved. These materials are not only the basis for enterprise financial accounting but also important materials for tax inspection. The preservation period shall be implemented in accordance with relevant regulations.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
If there are doubts about tax payment policies, in addition to consulting the local tax authorities, you can also refer to the relevant policy interpretation documents issued by the State Taxation Administration to ensure accurate understanding.