The types of taxes mainly involved in agency export trading companies are value-added tax, corporate income tax and so on.
Regarding value-added tax, if it is a pure agency business, the agency fees collected are subject to value-added tax payment according to modern service industries. The tax rate for general taxpayers is 6%, and the levy rate for small-scale taxpayers is 3% (currently, there may be preferential policies due to policies). The calculation method is to multiply the amount of the agency fee by the corresponding tax rate or levy rate. For example, as a general taxpayer, Zhongshitong collects 1 million yuan of agency fees and should pay value-added tax of 100 × 6% = 60,000 yuan.
For corporate income tax, it is usually paid at 25% of the taxable income amount. If it meets the conditions of small and micro-profit enterprises, there are corresponding preferential policies. The taxable income amount 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. Suppose the annual taxable income amount of Zhongshitong is 2 million yuan. Under normal circumstances, it needs to pay corporate income tax of 200 × 25% = 500,000 yuan.
Professional consultant answers
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
The types of taxes mainly involved in agency export trading companies are value-added tax, corporate income tax and so on.
Regarding value-added tax, if it is a pure agency business, the agency fees collected are subject to value-added tax payment according to modern service industries. The tax rate for general taxpayers is 6%, and the levy rate for small-scale taxpayers is 3% (currently, there may be preferential policies due to policies). The calculation method is to multiply the amount of the agency fee by the corresponding tax rate or levy rate. For example, as a general taxpayer, Zhongshitong collects 1 million yuan of agency fees and should pay value-added tax of 100 × 6% = 60,000 yuan.
For corporate income tax, it is usually paid at 25% of the taxable income amount. If it meets the conditions of small and micro-profit enterprises, there are corresponding preferential policies. The taxable income amount 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. Suppose the annual taxable income amount of Zhongshitong is 2 million yuan. Under normal circumstances, it needs to pay corporate income tax of 200 × 25% = 500,000 yuan.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
In addition to the above, there is also stamp duty. The agency export contract may be involved. Generally, it is stamped according to a certain proportion of the contract amount. The proportion is usually low. For example, the stamp duty rate for purchase and sale contracts is three ten-thousandths.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Additional taxes such as urban maintenance and construction tax and education surcharge also need to be paid. They are based on the actual amount of value-added tax and consumption tax paid. The urban maintenance and construction tax rate in urban areas is 7%, and the education surcharge rate is 3%.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
If the agency export trading company has its own real estate, it also needs to pay real estate tax. If it is levied based on the value, it is calculated and paid according to 1.2% of the remaining value after deducting 10% - 30% from the original value of the real estate once.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Land use tax may also be involved. It is calculated and paid according to the land area occupied by the company and the tax amount standard stipulated locally. The tax amount standards in different regions are different.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Also, if there are vehicles, vehicle and vessel tax will also be involved. The tax amount is determined according to the type of vehicle, displacement and other factors.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
For taxes withheld and remitted on behalf of others, if certain taxes are withheld and remitted on behalf of the client, this part does not belong to the company's own tax payment, but attention should be paid to compliance during the operation.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Employment security fund for the disabled may also be involved. Disabled people should be arranged for employment according to the stipulated proportion. Otherwise, it should be calculated and paid according to the average annual wage of the in-service employees of the employing unit in the previous year.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Cultural undertakings construction fee may need to be paid if the company's business involves advertising agency and other related advertising services. The rate is 3%.