According to the latest "Accounting Standards for Business Enterprises No. 4 – Fixed Assets" in 2025, the agency fee for imported equipment falls underTo bring the asset to the intended usable stateThe necessary expenses. Specifically including:
Professional customs declaration service fee
Transportation Insurance Coordination Fee
Technical document translation and certification fees
Customs Classification Dispute Resolution Fee
The Financial Balance Between Capitalization and Expense Recognition
In accordance with the requirements of Announcement No. 198 from the General Administration of Customs:
Royalties must be declared separately.
Related-party transaction agency fees require the provision of pricing basis.
A price challenge is triggered when the proportion of service-related costs exceeds 15%.
Four Implementation Steps for Compliance Operations
Contract splitting technology: Separate the equipment entity from the value-added service terms
Cost Collection System: Establish a mapping table between HS codes and accounting subjects
Voucher Management Mechanism: Preserve the original bargaining records and payment vouchers.
Dynamic Assessment Model: Calculate the tax burden differences for different treatment solutions on a quarterly basis.
Common Misconceptions and Coping Strategies
Myth 1: Fully included in the original value of the equipment
Response: Split the costs of the transportation segment and customs clearance segment based on the actual nature of the service.
Myth 2: Simply allocate in proportion to the costs.
Response: Adopt activity-based costing to track specific service processes.
Industry Best Practice Cases
A semiconductor equipment import project has been approved.Deferred capitalizationImplementation Plan:
Initial expense deduction reduces the income tax base.
The capitalization of the debugging phase extends the depreciation period.
The overall tax-saving effect has increased by 23%.
Through a systematic cost management solution, enterprises can not only meet customs regulatory requirements but also achieve dual optimization of capital utilization efficiency and tax benefits. It is recommended to establish a cross-departmental collaboration mechanism that integrates financial, procurement, and customs data flows to form a dynamic cost management closed loop.