Entrepot trade mainly involves the following tax types: First, value-added tax. Generally, the goods in entrepot trade do not actually enter or leave the country and do not fall within the scope of value-added tax taxable items, so no value-added tax is payable. However, if there are relevant agency services during the entrepot process, the income from agency services shall be subject to value-added tax payment according to regulations, and the tax rate is usually 6%. Second, corporate income tax. The profits generated from entrepot trade are subject to corporate income tax payment. The basic tax rate is 25%. If the enterprise meets the preferential conditions such as being a small and low-profit enterprise, a lower tax rate may be applicable. In addition, in terms of stamp duty, relevant contracts such as entrepot trade contracts signed may need to pay stamp duty according to a certain proportion of the contract amount. For example, the stamp duty rate for purchase and sale contracts is 0.03%. When paying, attention should be paid to accurately accounting for various taxable incomes and costs, timely declaring and paying taxes, and retaining relevant business vouchers, contracts and other materials for tax inspection.
Professional consultant answers
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Entrepot trade mainly involves the following tax types: First, value-added tax. Generally, the goods in entrepot trade do not actually enter or leave the country and do not fall within the scope of value-added tax taxable items, so no value-added tax is payable. However, if there are relevant agency services during the entrepot process, the income from agency services shall be subject to value-added tax payment according to regulations, and the tax rate is usually 6%. Second, corporate income tax. The profits generated from entrepot trade are subject to corporate income tax payment. The basic tax rate is 25%. If the enterprise meets the preferential conditions such as being a small and low-profit enterprise, a lower tax rate may be applicable. In addition, in terms of stamp duty, relevant contracts such as entrepot trade contracts signed may need to pay stamp duty according to a certain proportion of the contract amount. For example, the stamp duty rate for purchase and sale contracts is 0.03%. When paying, attention should be paid to accurately accounting for various taxable incomes and costs, timely declaring and paying taxes, and retaining relevant business vouchers, contracts and other materials for tax inspection.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
If entrepot trade involves warehousing services, the warehousing contract shall pay stamp duty at 0.1%. Moreover, pay attention to local tax policies. Different regions may have different requirements for the details of entrepot trade taxes.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Although the goods in entrepot trade do not actually enter or leave the country, there may be some fees in the customs declaration and other links. Don't omit this part when calculating costs. In addition, relevant incomes and deductible items should be accurately filled in when declaring corporate income tax.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
If the contract amount of stamp duty is uncertain, first affix a stamp of 5 yuan, and then make up the stamp duty after the amount is determined. Meanwhile, pay attention to the changes of tax policies. Policies such as tax preferences may be adjusted over time.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
If entrepot trade involves foreign currency settlement, the change of exchange rate may affect the calculation of the taxable income of corporate income tax. It should be processed according to the prescribed exchange rate conversion method.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
When an enterprise conducts entrepot trade, it should pay attention to distinguishing different business natures corresponding to different tax types. For example, the tax treatment of agency services and goods reselling is different.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Some special areas may have special tax policies for entrepot trade. If an enterprise conducts business in such areas, it needs to understand and apply them in detail.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
The issuance of invoices related to entrepot trade should be compliant. Especially when it involves value-added tax taxable services, invoice management is the key point of tax risk prevention and control.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
If there are situations such as returns and exchanges due to quality problems of the goods in entrepot trade, the tax treatment should be carried out according to regulations, and the relevant tax declarations should be adjusted in a timely manner.