How to record the export agency fee in a compliant way? Key points of accounting treatment that foreign trade enterprises must know in 2025
April 19, 2025
一、出口代理費(fèi)屬于什么會(huì)計(jì)科目？ 根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)——收入》規(guī)定，外貿(mào)代理費(fèi)應(yīng)按實(shí)際業(yè)務(wù)性質(zhì)分類： 服務(wù)費(fèi)性質(zhì)：計(jì)入"銷售費(fèi)用-代理服務(wù)費(fèi)"科目 傭金性質(zhì)：計(jì)入"銷售費(fèi)用-傭金支出"科目 綜合代理服務(wù)：建議按合同約定拆分報(bào)關(guān)、物流...
How exactly is the foreign exchange conversion cost of agency exports calculated? The latest analysis in 2025 is here!
April 20, 2025
What is the exchange cost in agency export? The exchange cost in agency export refers to all currency exchange expenses incurred when enterprises complete export foreign exchange collection through an agency company, including three core elements: Exchange rate difference cost: the difference between the banks buying rate and the agency settlement rate, Handling fee cost: agency service fee (usually 0.5%-I. 2%), Hidden cost: bank wire transfer fees, intermediary...
How is the export agency commission calculated exactly? The latest charging guide in 2025
April 20, 2025
What are the core items included in the agency export handling fee? According to the latest industry data in 2025, the cost structure of regular agency export companies usually includes three levels: Basic service fee: Charged at 0.8% - 2.5% of the contract amount, covering basic services such as document processing and document review Cost of advanced funds: Calculated as advanced amount × days × daily interest rate (0.015% - 0.03%) Special...
What qualification documents are needed to act as an agent for goods export? How to choose a reliable agency company?
April 20, 2025
I. What is the essential difference between self - export by enterprises and entrusting an agency? According to the latest data of the General Administration of Customs in 2025, about 63% of small and medium - sized enterprises choose the agency export mode. The core differences between the two are: Different legal entities: Self - export requires the enterprise to bear all legal responsibilities such as customs declaration and tax refund; in the agency mode, the agency company acts as the declaration entity Different qualification requirements:...
How exactly does agent export tax refund work? What are the changes in the latest process in 2025?
April 20, 2025
What core qualifications are needed for export tax rebate agency? According to the latest 2025 Export Tax Rebate Management Measures, agency export business must meet dual qualification requirements: The agent must hold AEO customs certification qualification The principal must possess: Valid import-export operation rights Completed export tax rebate registration General VAT taxpayer status (small-scale taxpayers...)
What is import and export agency? How to choose a reliable service provider?
April 21, 2025
What is import - export right agency? Import - export right agency refers to the professional behavior of an enterprise with the filing qualification of the General Administration of Customs to provide full - process services such as clearance, tax refund, and foreign exchange settlement for producers or traders without import - export qualifications. According to the Regulations for the Implementation of the Customs Law revised in 2025, compliant agency service providers must simultaneously have the record of foreign trade operators and...
What are the major changes in the new regulations for export agencies in 2025? What are the compliance key points that enterprises must know?
April 21, 2025
I. What are the new requirements for the review of export agency qualifications in 2025? According to Announcement No. 17 of the Ministry of Commerce in 2025, export agency enterprises need to meet three new qualification conditions: Passing the AEO advanced certification of the customs (the original general certification has been abolished) Equipping at least 2 professionals holding the Certificate of Certified Trade Compliance Professional (CTCP) Using the trade data management...
What taxes apply to export agency commissions? How to calculate tax accurately?
April 21, 2025
What tax categories need to be paid for export agency commissions? According to the latest tax policy in 2025, export agency commissions are mainly involved in the following tax categories: Value - added tax: Commission income needs to pay value - added tax at 6% (a 3% levy rate applies to small - scale taxpayers). Enterprise income tax: Domestic agency institutions need to include commission income in the taxable income and levy it at a 25% tax rate. Withholding income...
How to choose reliable export agents? What qualification documents are needed for export agency? What legal risks must brands be aware of when going global?
April 21, 2025
I. How to evaluate the reliability of an export agent? When choosing an export agency service provider, it is recommended to focus on verifying the following elements: Legal qualification documents Valid Customs Declaration Unit Filing Certificate The qualification for foreign exchange receipt and payment filed with the State Administration of Foreign Exchange The 2025 new version of the Classification Management Certificate for Export Tax Refund Industry service experience No less than...
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