The main taxes involved for export agency companies include value-added tax (VAT), urban construction tax, education surcharge, local education surcharge, and stamp duty.
For VAT, if the export agency business meets certain conditions, it qualifies for a tax exemption policy, meaning VAT is exempt, and the corresponding input tax amounts must be transferred out. For example, general trade agency exports are exempt from VAT at the goods export stage.
Urban construction tax, education surcharge, and local education surcharge are calculated based on the actual paid VAT and consumption tax amounts. If VAT is exempt, these additional taxes and fees usually do not need to be paid. However, if VAT is paid under special circumstances, they must be calculated and paid according to the prescribed ratios.
For stamp duty, when signing taxable documents such as export agency contracts, it must be paid at a certain proportion of the contract amount. Different contract types have different tax rates—for instance, sales contracts are taxed at 0.03% of the sales amount.
Professional consultant answers
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
The main taxes involved for export agency companies include value-added tax (VAT), urban construction tax, education surcharge, local education surcharge, and stamp duty.
For VAT, if the export agency business meets certain conditions, it qualifies for a tax exemption policy, meaning VAT is exempt, and the corresponding input tax amounts must be transferred out. For example, general trade agency exports are exempt from VAT at the goods export stage.
Urban construction tax, education surcharge, and local education surcharge are calculated based on the actual paid VAT and consumption tax amounts. If VAT is exempt, these additional taxes and fees usually do not need to be paid. However, if VAT is paid under special circumstances, they must be calculated and paid according to the prescribed ratios.
For stamp duty, when signing taxable documents such as export agency contracts, it must be paid at a certain proportion of the contract amount. Different contract types have different tax rates—for instance, sales contracts are taxed at 0.03% of the sales amount.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Export agency companies may sometimes be subject to corporate income tax. If the business generates profits, corporate income tax must be paid according to regulations, generally at a rate of 25%. However, companies that qualify for preferential conditions, such as small and micro-profit enterprises, may apply lower rates.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
In addition to the above, water conservancy construction funds may also be involved. These are levied based on the company’s sales revenue, with varying rates across regions, typically around 0.1%.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
For export agency companies that own property, property tax may apply. It is calculated at 1.2% of the property’s residual value after a one-time deduction of 10%–30% from the original value. If the property is leased, the tax is calculated at 12% of the rental income.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Land use tax may also be involved if the company has land use rights. It is calculated based on the actual occupied land area, with annual tax amounts per square meter varying by region as stipulated by local governments.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
If an export agency company signs technical contracts, stamp duty must also be paid. The stamp duty rate for technical contracts is 0.03%.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
If the company owns vehicles, vehicle and vessel tax may apply, with tax amounts varying depending on vehicle type, engine displacement, etc.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
If an export agency company accepts export agency commissions from overseas entities or individuals and involves withholding and remittance services, it may be subject to withholding and remittance of VAT and additional taxes and fees.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Additionally, for the employment security fund for disabled persons, companies must employ disabled persons according to regulations. Those failing to meet the required ratio must pay the fund, calculated based on the product of the shortfall in the number of disabled employees and the average annual salary of the company’s employees.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
For cultural construction fees, if the export agency company engages in related businesses such as advertising services, it may be subject to these fees, generally calculated at 3% of the sales revenue from VAT-taxable services.