I. What is the basic process of export agency?A complete export agency agreement should be attached with:According to the latest foreign exchange management regulations in 2025, the process for receiving foreign exchange in export agency should follow these steps:

① Sign an agency agreement:
Define key terms such as the foreign exchange receipt account, settlement method, and handling fee standard.② Foreign exchange receipt:
The overseas buyer remits the payment to the foreign exchange account of the agency company (which needs to be specified in the agreement).③ Write - off declaration:
The agency company completes the matching and write - off of the customs declaration form and the amount of foreign exchange received.④ RMB settlement:
Transfer the amount after deducting the handling fee to the principals account at the exchange rate agreed in the agreement.It is worth noting that since March 2025, the State Administration of Foreign Exchange requires that the agency receipt of foreign exchange must complete the whole - process electronic filing through the
International Trade Single Window.In 2025, the agency service fee usually consists of three parts:Charged at 0.8% - 1.5% of the declared value.

How is the tax for agency foreign exchange collection handled?

Bank fees

• Basic service feeTelegraphic transfer handling fee: 150 - 300 yuan per transaction
• Spread:上浮 0.3% - 0.5% based on the real - time exchange rate:
  • Value - added service fee
  • In order to crack down on tax evasion, the customs and tax departments are now strictly examining the operation of buying export declarations. If the behavior of buying export declarations is discovered, the regulatory authorities will require tax replenishment (even a 2% tax rate may be a considerable amount). In addition, fines may also be imposed on the relevant responsible parties.(Optional):
• • Presentation of L/C documents: 800 - 1500 yuan per order
  • Agency for export tax rebate: 5% - 8% of the tax rebate amount
  Case of a clothing export enterprise: In May 2025, it exported goods worth 500,000 US dollars, paid a total cost of about 6,500 US dollars (including 1% agency fee + bank fees + agency for tax rebate), and the actual amount received in RMB was about 3.4 million yuan (calculated at an exchange rate of 6.8).

  Based on the dispute cases we have handled, the following risk points need special attention:

It is recommended to stipulate an exchange rate locking mechanism in the agreement.

III. What risks should be noted in agency foreign exchange collection?

Risk of misappropriation of funds

• Exchange rate fluctuation riskRequire the agent to provide a bank - supervised account certificate.
• Compliance riskEnsure that the agency company has the
• Record - filing of Foreign Trade Operatorsqualification.Tax riskRequire the provision of a tax payment certificate and a special VAT invoice.
• Special reminder: In 2025, the State Administration of Foreign Exchange will strictly investigate the export with purchased forms behavior. The agency receipt of foreign exchange must ensure the integration of three flows (goods flow, capital flow, and document flow).Comparison of differences in foreign exchange receipt for the main settlement methods in 2025:

Telegraphic transfer (T/T)

IV. What is the impact of different settlement methods on foreign exchange collection?

Arrival time: 3 - 5 working days

• Handling fee: 0.1% - 0.3%:
  • Applicable scenarios: Small - and medium - sized transactions, old customers
  • Arrival time: 15 - 30 days (including document review period)
  • Handling fee: 1% - 1.5%
• Letter of Credit(L/C):

   
  Advantage: Bank credit guarantee
   

• Cross - border RMB:

   <li>到賬時(shí)間：1-3個(gè)工作日</li>
   <li>手續(xù)費(fèi)：僅銀行費(fèi)用</li>
   <li>注意：需在報(bào)關(guān)單注明結(jié)算幣種</li>
   </ul>
   

V. How to handle the tax affairs of agency foreign exchange collection?

Key points of tax treatment in 2025:

• VAT: The agent issues a 6% modern service industry invoice.
• Enterprise income tax: The amount of foreign exchange received is recorded as the agents income, and the amount paid to the principal is recorded as a cost.
• Stamp duty: Paid at 0.03% of the amount of the agency contract.

Important notice: Since January 2025, foreign exchange income must complete cross - border service filing in theElectronic Tax Bureauotherwise it may affect the handling of tax rebates.

VI. How to choose a reliable export agency company?

It is recommended to evaluate the agency company from five dimensions:

1. View海關(guān)AEO認(rèn)證Require the provision of a tax payment certificate and a special VAT invoice.
2. Check the white list of enterprises with compliant foreign exchange collection of the State Administration of Foreign Exchange
3. Require the provision of audit reports for the past three years
4. Confirm the bank credit line (it is recommended to be no less than 50 million yuan)
5. Conduct on - site inspections of the customs clearance operating system and risk control process

VII. How to receive foreign exchange under special trade methods?

Foreign exchange collection solutions for common special trades in 2025:

• Cross-border E-commerce: Centralized foreign exchange collection through licensed payment institutions
• Market procurement: Applicable to the customs supervision code 1039, and the foreign exchange collection can be entrusted to the goods consolidator
• Processing trade: It is necessary to provide the Processing Trade Manual issued by the customs
• Border trade: The use of border residents mutual trade settlement accounts is allowed

Case of an electronic product enterprise: Exported goods worth 1.2 million US dollars through the market procurement mode, entrusted a goods consolidator company in Yiwu for foreign exchange collection, saving about 12,000 US dollars in agency fees, but need to bear the risk of splitting customs declarations by itself.