I. Under the agency export mode, which party should bear the value - added tax?

According to the Measures for the Administration of Value - Added Tax on Cross - border Taxable Activities in 2025Article 15 stipulates that in agency export business:As the actual owner of the goods, the manufacturing enterprise needs to issue a special value - added tax invoice to the agent.

• The enterprise handles [matters] with vouchers such as the agency agreement and [documents]
• foreign tradeCross - border payment service fees are subject to value - added tax at a rate of 6%Export ClearanceIn practice, there was a typical case where a textile enterprise failed to clarify the corresponding relationship between the invoice flow and the capital flow with the agency company, resulting in a 3 - month delay in export tax rebates. It is recommended to specifically stipulate tax - handling clauses in the agency agreement.Export Drawback
• Announcement No. 47 of the General Administration of Customs in 2025 clearly states:

Direct expenses such as [fees] and insurance premiums should be included in the Free on Board (FOB) price of exportsAgent service fees need to be listed separately and a service - type invoice should be issuedThe capital transaction voucher must indicate the words collection and payment on behalf,

II. How should foreign trade companies handle the tax for the advanced expenses?

A certain electromechanical [merchant] mixed the agent commission into the declared value of the goods, resulting in the recovery of over - refunded tax and the imposition of a fine. This real case is worthy of warning.

• Maritime TransportationRegarding the tax rebate calculation under the agency mode, attention should be paid to:
• The manufacturing enterprise needs to issue a 13% value - added tax invoice according to the actual transaction price
• The fund transaction voucher must be marked with the words "collection and payment on behalf."

Calculation formula: Tax rebate amount = (Invoice amount × Tax rebate rate) - Agent service feeEquipment ExportSpecial reminder: In 2025, agency export enterprises in the newly added comprehensive pilot zones can enjoy a 0.5% tax rebate bonus policy.According to the 2025 operation guidelines of the State Administration of Foreign Exchange:Real cases of concurrent fines are worthy of warning.

III. How to calculate the export tax rebate amount?

Points to note in tax refund calculation under the agency model:

• Manufacturing enterprises need to issue 13% VAT invoices according to the actual transaction price.
• The tax refund rate is determined according to the customs commodity code (the average tax refund rate in 2025 is 9.2%).
• Calculation formula: Tax refund amount = (Invoice amount × Tax refund rate) - Agency service fee

Special reminder: Newly added in 2025Cross-border E-commerceIntegrated Pilot ZoneAgency export enterprises in can enjoy a 0.5% tax refund bonus policy.

IV. How to handle cross - border foreign exchange payments in compliance?

According to the 2025 operation guidelines of the State Administration of Foreign Exchange:

• The cost and expenses corresponding to tax - exempt incomeA complete export agency agreement should be attached with:It needs to be handled within 5 working days afterwards.FX Settlement Agency
• When making foreign exchange payments to the manufacturer, completeExport Verification of Collection forms should be provided.
• The service fee payment must be separately declared under the "Cross-Border Service Trade" category.

V. How to prevent tax risks in agency exports?

It is recommended to establish a three - tier prevention and control mechanism:

• At the contract level
  • Clarify the terms for the division of tax responsibilities
  • Agree on the time nodes for the transfer of invoices
• At the operational level
  • Establish a review system for export documents
  • Regularly conduct confirmation and reconciliation of accounts by letter
• At the regulatory level
  • Retain complete customs declaration materials for 10 years
  • Carry out tax health inspections every year

VI. What should be done if an agency export encounters a tax inspection?

The proposed response strategy can be carried out in three steps:

• The first stage: ProvideOriginal agency agreements, customs declarations, foreign exchange collection vouchers and other basic materials
• The second stage: Cooperate to explain the authenticity of the business and apply forVerification of trade authenticity if necessary
• The third stage: For disputed matters, tax administrative reconsideration can be filed

The special inspection data of a certain province in 2025 shows that in the tax - related disputes of agency export businesses,Incomplete documentsAccount for 67% of the total problems, highlighting the importance of daily data management.