Export agency companies are mainly involved in the following types of taxes:
First is value-added tax. Export agency services belong to modern service industries. The value-added tax rate for general taxpayers is 6%, and the collection rate for small-scale taxpayers is 3% (there may be preferential policies due to current policies). The payable value-added tax is usually the output tax minus the input tax (for general taxpayers), and for small-scale taxpayers, it is the sales amount multiplied by the collection rate.
Second is corporate income tax, with a general tax rate of 25%. Eligible small and micro-profit enterprises enjoy preferential tax rates. The calculation method is the taxable income multiplied by the tax rate. The taxable income is the balance after subtracting non-taxable income, tax-exempt income, various deductions, and allowable carry-forward losses of previous years from the total income.
In addition, it may also involve urban maintenance and construction tax, education surcharge, and local education surcharge. These are calculated based on the actual amount of value-added tax and consumption tax paid. The urban maintenance and construction tax has different tax rates according to different regions, which are 7% (urban areas), 5% (county towns, townships), and 1% (other areas); the education surcharge rate is 3%, and the local education surcharge rate is generally 2%.
Regarding stamp duty, taxable vouchers such as contracts signed may require the payment of stamp duty. The tax rates for different contracts are different. For example, the tax rate for purchase and sales contracts is 0.03%.
Professional consultant answers
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Export agency companies are mainly involved in the following types of taxes:
First is value-added tax. Export agency services belong to modern service industries. The value-added tax rate for general taxpayers is 6%, and the collection rate for small-scale taxpayers is 3% (there may be preferential policies due to current policies). The payable value-added tax is usually the output tax minus the input tax (for general taxpayers), and for small-scale taxpayers, it is the sales amount multiplied by the collection rate.
Second is corporate income tax, with a general tax rate of 25%. Eligible small and micro-profit enterprises enjoy preferential tax rates. The calculation method is the taxable income multiplied by the tax rate. The taxable income is the balance after subtracting non-taxable income, tax-exempt income, various deductions, and allowable carry-forward losses of previous years from the total income.
In addition, it may also involve urban maintenance and construction tax, education surcharge, and local education surcharge. These are calculated based on the actual amount of value-added tax and consumption tax paid. The urban maintenance and construction tax has different tax rates according to different regions, which are 7% (urban areas), 5% (county towns, townships), and 1% (other areas); the education surcharge rate is 3%, and the local education surcharge rate is generally 2%.
Regarding stamp duty, taxable vouchers such as contracts signed may require the payment of stamp duty. The tax rates for different contracts are different. For example, the tax rate for purchase and sales contracts is 0.03%.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
If an export agency company has its own real estate, it also has to pay property tax. For assessment based on value, it is calculated and paid according to the remaining value after a one-time deduction of 10% to 30% from the original value of the property, with a tax rate of 1.2%; for assessment based on rent, the rental income of the property is used as the tax basis, with a tax rate of 12%.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Land use tax may also be involved. If the company occupies land within the scope of cities, county towns, established towns, and industrial and mining areas, it needs to pay. The tax amount is calculated according to the tax amount per unit of land in different grades of the land location, and the standards vary from place to place.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
If the company has vehicles, it has to pay vehicle and vessel tax. The tax amount is determined according to the vehicle type, displacement, etc., and is declared and paid annually.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Withholding and remitting individual income tax can also be counted as one. When the company pays employees' salaries, etc., it needs to withhold and remit individual income tax, which is calculated according to the progressive tax rate.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
If the company signs an international freight forwarding contract, the transportation fees, other fees, and agency service fees indicated on the special invoice for the international freight forwarding industry are temporarily exempt from stamp duty.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
In the import link, an export agency company may be involved in customs duties. The specific tax rate depends on the type of imported goods.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
In some places, local taxes and fees such as water conservancy construction funds may also be involved. The calculation basis is generally the company's sales amount or business income, etc., depending on local policies.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
The employment security fund for the disabled cannot be ignored either. It is generally calculated and paid according to the product of the number of disabled people that the employer failed to arrange to meet the specified proportion in the previous year and the average annual salary of the company's on-the-job employees.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
For the culture and business construction fee, if an export agency company provides advertising services, it needs to pay. The rate is 3%, and the billing sales amount obtained from providing advertising services is used as the tax basis.