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(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...
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...
How to handle export tax rebate through an agent? A complete analysis of the latest 2025 operation procedures
April 30, 2025
Why is agency export tax refund considered technical? According to 2025 SAT data, average export refund processing time has been reduced to 5 workdays. But three technical barriers remain: Customs document logic verification. Requires matching 17 data elements. Cross-department coordination...
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...
How to handle export collection for agency goods? The 2025 updated answer is here!
May 1, 2025
一、代理出口業(yè)務(wù)收匯應(yīng)由誰(shuí)操作? 根據(jù)《跨境貿(mào)易人民幣結(jié)算管理辦法》及2025年外匯管理局最新指引,建議采用"雙主體確認(rèn)制"操作: 委托方(生產(chǎn)企業(yè))負(fù)責(zé)提供報(bào)關(guān)單證 代理方(外貿(mào)公司)負(fù)責(zé)外匯賬戶收匯 需在代理協(xié)議中明確外匯歸屬條款...