According to the latest Regulations on the Application of Zero Tax Rate and Tax - Exempt Policy for Cross - border Taxable Activities in 2025, export agency services that meet the following conditions can enjoythe value - added tax exemption policy:
It should be noted that if the agent also providesdomestic transportation, warehousing and other supporting servicesthe income from this part needs to pay value - added tax at a rate of 6%.
The corporate income tax treatment of agency service fees needs to distinguishthe different positions of the principal and the agentPrincipal
Withholding obligation
An agency company combined the customs declaration service (tax - exempt) and domestic transportation service (taxable) for invoicing, resulting in underpayment of value - added tax of 180,000 yuan. Eventually, the tax was recovered and a fine of 0.5 times was imposed.
Case 2: Lack of cross - border payment vouchers
When an enterprise pays overseas agency fees, it fails to retain
service contracts, payment vouchers, pro forma invoicesand other materials as required, and the tax authority adjusted the taxable income by increasing it by 1.2 million yuan.System for separate accounting of agency services
? 2025. All Rights Reserved. 滬ICP備2023007705號(hào)-2 PSB Record: Shanghai No.31011502009912