How to make foreign exchange payments for agency - exported goods? These 10 key questions must be understood.
April 19, 2025
Who is responsible for foreign exchange settlement in agency export? According to the latest 2025 Detailed Rules for Foreign Exchange Management in Cross-border Trade, the agency export model involves dual-subject responsibility division: The domestic consignor (agency party) recorded on the customs declaration form bears the foreign exchange declaration obligation, The actual goods owner (principal party) retains the right to claim foreign exchange income. In practice, the agency company must...
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、出口代理費屬于什么會計科目？ 根據《企業(yè)會計準則第14號——收入》規(guī)定，外貿代理費應按實際業(yè)務性質分類： 服務費性質：計入"銷售費用-代理服務費"科目 傭金性質：計入"銷售費用-傭金支出"科目 綜合代理服務：建議按合同約定拆分報關、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 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...)
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、出口代理費應該計入什么會計科目？ 根據2025年最新企業(yè)會計準則第14號——收入規(guī)定，出口代理費應計入銷售費用-代理服務費科目。特殊情況下，若代理服務涉及長期項目合作，可采用以下處理方式： 常規(guī)代理服務： 單次報關服務計入"銷售費用-...
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...
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