The types of taxes that import agency companies are involved in mainly include value-added tax, enterprise income tax, urban maintenance and construction tax, education surcharge and local education surcharge, etc.
In terms of value-added tax, acting as an agent for importing goods belongs to the brokerage and agency services in business auxiliary services. The applicable 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). For enterprise income tax, the usual tax rate is 25%. If it meets the conditions of small and micro-profit enterprises, etc., it can enjoy corresponding tax preferences.
For urban maintenance and construction tax, it is calculated based on the actual amount of value-added tax paid. The tax rate in urban areas is 7%, 5% in county towns and townships, and 1% in other areas. The education surcharge rate is 3%, and the local education surcharge rate is generally 2%. Different types of goods represented mainly affect the import duties, consumption tax, etc. The import agency company collects and pays these taxes and fees on behalf and does not bear the tax burden itself.
Professional consultant answers
Joseph ZhouYears of service:10Customer Rating:5.0
Senior foreign trade managerConsult
The types of taxes that import agency companies are involved in mainly include value-added tax, enterprise income tax, urban maintenance and construction tax, education surcharge and local education surcharge, etc.
In terms of value-added tax, acting as an agent for importing goods belongs to the brokerage and agency services in business auxiliary services. The applicable 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). For enterprise income tax, the usual tax rate is 25%. If it meets the conditions of small and micro-profit enterprises, etc., it can enjoy corresponding tax preferences.
For urban maintenance and construction tax, it is calculated based on the actual amount of value-added tax paid. The tax rate in urban areas is 7%, 5% in county towns and townships, and 1% in other areas. The education surcharge rate is 3%, and the local education surcharge rate is generally 2%. Different types of goods represented mainly affect the import duties, consumption tax, etc. The import agency company collects and pays these taxes and fees on behalf and does not bear the tax burden itself.
Robert ChenYears of service:6Customer Rating:5.0
Customer service consultantConsult
In addition to the above types of taxes, if the import agency company owns real estate, it also needs to pay property tax. For ad valorem assessment, the tax rate is 1.2%, and it is calculated and paid based on the remaining value after deducting 10% - 30% of the original value of the real estate at one time; for assessment based on rent, the tax rate is 12%, and it is calculated based on the rental income of the real estate.
Sarah ZhangYears of service:8Customer Rating:5.0
Document expertConsult
If the company signs various contracts, such as import agency contracts, it needs to pay stamp duty. For example, purchase and sales contracts are stamped at 0.3‰ of the purchase and sales amount, processing and contracting contracts are stamped at 0.5‰ of the processing or contracting income, and property lease contracts are stamped at 1‰ of the lease amount, etc.
Michelle ChenYears of service:3Customer Rating:5.0
Business coordination consultantConsult
If the import agency company has its own vehicles, it is also involved in vehicle and vessel tax. The tax amount varies according to the type of vehicle, displacement, etc. For example, for passenger cars with a displacement of 1.0 liter (including) or less, the annual benchmark tax amount per vehicle is between 60 - 360 yuan.
Andrew HuangYears of service:7Customer Rating:5.0
Supply chain optimization expertConsult
In addition, if the company occupies urban land, it needs to pay urban land use tax. The tax amount is calculated according to the land grade and the unit tax amount specified in the region. There are large differences in tax amounts in different regions and different locations.
James LiuYears of service:10Customer Rating:5.0
Foreign trade tax refund consultantConsult
If the import agency company is involved in the loading and unloading of imported and exported goods, it will be involved in stamp duty, which is stamped at 0.5‰ of the transportation cost. And if there is a corresponding warehousing business, the warehousing and storage contract also needs to pay stamp duty at 1‰ of the warehousing and storage cost.
Amanda YangYears of service:3Customer Rating:5.0
Cost control consultantConsult
If the import agency company has an agency business for importing taxable consumer goods, although the consumption tax is borne by the principal, the agency company has the obligation to assist in paying it. The consumption tax rate varies greatly depending on the goods, such as cigarettes, alcohol, cosmetics, etc., all have different tax rates.
David LiYears of service:6Customer Rating:5.0
Senior customs declaration consultantConsult
For an import agency company, if there is a real estate transaction behavior, it will also be involved in land value-added tax. Land value-added tax applies a four-level progressive tax rate of 30% - 60% according to the ratio of the value-added amount to the amount of deductible items.
Elizabeth LiYears of service:3Customer Rating:5.0
Compliance and risk managerConsult
If the import agency company accepts the entrustment of foreign enterprises to act as an agent for import and is involved in foreign exchange payment, it may need to withhold and pay enterprise income tax or value-added tax, etc. Specifically, it needs to be judged according to the nature of the business and relevant tax treaties.
Emily LiuYears of service:10Customer Rating:5.0
Settlement and payment expertConsult
When an import agency company conducts capital transactions such as equity transfer, it may be involved in stamp duty. The property transfer certificate is stamped at 0.5‰ of the amount stated. If there is a gain from the transfer, the enterprise also needs to pay enterprise income tax on the gain part.