Export tax refund agency companies mainly involve regular taxes such as value-added tax and enterprise income tax. For value-added tax, in the case of the export agency business itself, if the agency company only charges agency fees, it pays value-added tax according to "brokerage agency services", and the general tax rate is 6%. The levy rate for small-scale taxpayers is 3% (there are preferential policies currently). The calculation method is: Tax payable = Tax-inclusive sales amount ÷ (1 + Tax rate / Levy rate) × Tax rate / Levy rate. For enterprise income tax, it is levied based on the taxable income amount, and the general tax rate is 25%. Small and micro enterprises have corresponding preferential tax rates. Taxable income amount = Total income - Non-taxable income - Tax-exempt income - Various deductions - Losses of previous years. In addition, it may also involve small taxes such as stamp duty, which are levied according to the nature and amount of the contract.
It should be noted that the export tax refund part does not directly affect the tax payment situation of the agency company. It mainly targets the consignor, and the agency company only assists in handling relevant procedures.
Professional consultant answers
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Export tax refund agency companies mainly involve regular taxes such as value-added tax and enterprise income tax. For value-added tax, in the case of the export agency business itself, if the agency company only charges agency fees, it pays value-added tax according to "brokerage agency services", and the general tax rate is 6%. The levy rate for small-scale taxpayers is 3% (there are preferential policies currently). The calculation method is: Tax payable = Tax-inclusive sales amount ÷ (1 + Tax rate / Levy rate) × Tax rate / Levy rate. For enterprise income tax, it is levied based on the taxable income amount, and the general tax rate is 25%. Small and micro enterprises have corresponding preferential tax rates. Taxable income amount = Total income - Non-taxable income - Tax-exempt income - Various deductions - Losses of previous years. In addition, it may also involve small taxes such as stamp duty, which are levied according to the nature and amount of the contract.
It should be noted that the export tax refund part does not directly affect the tax payment situation of the agency company. It mainly targets the consignor, and the agency company only assists in handling relevant procedures.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
It is quite common for export tax refund agency companies to pay stamp duty. For example, for the agency contract signed, stamp duty is paid according to a certain proportion of the contract amount. The proportion is usually not high, and the proportions for different contract types are different. For example, the proportions for technology contracts and purchase and sale contracts are different.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
If the agency company is a small-scale taxpayer, the calculation of value-added tax is simpler. It is directly calculated by multiplying the sales amount by the levy rate. Moreover, if the quarterly sales amount does not exceed a certain limit, it can enjoy the preferential policy of exemption from value-added tax, which can save a lot of costs.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
In terms of enterprise income tax, if the agency company meets the standards of small and micro enterprises, the tax rate will be much lower. For the part of the taxable income amount below 100,000, the actual tax burden may be only 2.5%. This policy is very friendly to small agency companies.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Urban maintenance and construction tax, education surcharges and other additional taxes are also to be paid by export tax refund agency companies. Generally, they are calculated and paid according to the stipulated proportions based on the actually paid amounts of value-added tax and consumption tax.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
If an export tax refund agency company has real estate and land, it also has to pay real estate tax and urban land use tax. Real estate tax is calculated and paid according to the remaining value of the real estate or the rental income, and land use tax is calculated according to the occupied land area and the local stipulated tax amount.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Vehicle and vessel tax may also be involved. If the company has vehicles or other vehicles and vessels, it shall pay according to relevant regulations. The tax amounts for different types of vehicles and vessels are different. This accounts for a small proportion in the operating costs of the agency company.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
In stamp duty, the stamp duty on capital account books is paid according to the total amount of paid-in capital and capital reserve. For the increase in subsequent years, only the increased part is paid. This is easily overlooked by agency companies.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
When export tax refund agency companies pay taxes, they must pay attention to the declaration period and not be overdue, otherwise there will be late payment fees. For example, the declaration periods for value-added tax and enterprise income tax have clear regulations and must be operated according to the requirements.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
For export tax refund agency companies with the right to engage in import and export operations, customs duties may also be involved. However, it specifically depends on the situation of goods import and export in the agency business and relevant regulations.