Which Accounting Category Should Export Agency Fees Be Recorded Under? Can Agency Service Fees Be Deducted from VAT? Latest Answers for 2025
April 24, 2025
一、出口代理費(fèi)應(yīng)該計(jì)入什么會(huì)計(jì)科目？ 根據(jù)2025年最新企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)——收入規(guī)定，出口代理費(fèi)應(yīng)計(jì)入銷(xiāo)售費(fèi)用-代理服務(wù)費(fèi)科目。特殊情況下，若代理服務(wù)涉及長(zhǎng)期項(xiàng)目合作，可采用以下處理方式： 常規(guī)代理服務(wù)： 單次報(bào)關(guān)服務(wù)計(jì)入"銷(xiāo)售費(fèi)用-...
How to transfer the payment for goods in agency export? These 8 key issues must be understood in advance!
April 26, 2025
How does payment flow under the agency export model? In standardized agency export operations, payment flow must follow a tripartite agreement framework: The foreign buyer makes payment to the agency companys designated account as per the contract, The agency company settles the foreign exchange within 5 working days after receipt, After deducting agency fees and advance payments, transfers the balance to the principal. Typical case: A machinery and equipment manufacturer through agency...
How to handle the agency export price difference in a compliant manner? The latest operation guide in 2025
April 27, 2025
Where exactly do agency export price differences come from? According to the latest 2025 international trade practices, agency export price differences mainly arise in the following scenarios: Exchange rate arbitrage: Agents use forward settlement to lock in exchange rates, creating price differences with spot settlement. Tax refund timing differences: Mismatch between export tax rebate rate adjustment cycles and agency contract execution periods. Service fee splitting: Breaking down agency services...
What are the potential risks of export agency financing? How to prevent capital chain rupture?
April 30, 2025
Does export agency financing truly carry capital security risks? According to the 2025 international trade dispute case database, capital security issues account for 43% of agency financing disputes. Main risks include: Fund misappropriation risk: Some agents may divert advanced funds to other investment projects Bankruptcy liquidation risk: In 2024, 6 foreign trade agency companies in the Yangtze River Delta region faced capital...
What tax items are included in export agency service fees? What is the latest calculation method for 2025?
Documentary collection is a payment method in international trade that safeguards exporters interests through bank intermediation. The process includes document submission, bank review and payment, which can reduce risks, accelerate fund turnover, and enhance transaction credibility. Exporters need to ensure document accuracy and select cooperative banks to maximize its advantages.
What core components make up export agency service fees? Professional export agency fees typically include three tiers: Basic service fee: 0.8%-1.5% of cargo value (higher for mechanical/electrical products than light industrial goods) Advance funding costs: Tax rebate advance interest: 20%-50% above LPR benchmark rate Foreign exchange locking costs: Forward settlement points × transaction amount Spe...
What Are the Key Considerations for Export Agency Financial Transactions? Master These 8 Critical Issues!
May 14, 2025
How to Choose Payment Settlement Paths in Export Agency Models?
How to Fill Out Tax Refunds for Agent-Export Goods? Master These 15 Frequently Asked Questions!
May 14, 2025
How Are Export Tax Refunds Returned to Actual Sellers Under Agency Export?
How exactly are export agency fees charged? A Complete Analysis of the Latest 2025 Fee Standards
May 16, 2025
2. What is the fundamental difference between export agents and traditional foreign trade companies?
How to Safely and Compliantly Transfer Agency Export Profits? These 5 Key Questions Must Be Understood
May 17, 2025
Must agency export profits be transferred through foreign exchange control channels? According to the latest Cross-border Trade RMB Settlement Business Management Measures in 2024, agency export profit transfers must follow these principles: Foreign exchange control applicability: Domestic agencies receiving foreign exchange must complete export foreign exchange verification Cross-border RMB settlement can simplify foreign exchange verification processes Foreign currency settlement...
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