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(lèi): 服務(wù)費(fèi)性質(zhì):計(jì)入"銷(xiāo)售費(fèi)用-代理服務(wù)費(fèi)"科目 傭金性質(zhì):計(jì)入"銷(xiāo)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...
Should a value - added tax invoice or a pro - forma invoice be issued for agency import and export? Is there a risk if the customs declaration form and the commercial invoice are inconsistent?
April 25, 2025
一、代理進(jìn)出口服務(wù)應(yīng)該開(kāi)具什么類(lèi)型的發(fā)票? 根據(jù)2025年最新《跨境應(yīng)稅行為適用增值稅零稅率管理辦法》,代理進(jìn)出口服務(wù)應(yīng)區(qū)分以下兩種情況開(kāi)具發(fā)票: 純代理服務(wù)費(fèi):開(kāi)具6%增值稅專(zhuān)用發(fā)票,發(fā)票備注欄需注明"代理進(jìn)出口服務(wù)" 代理采購(gòu)/銷(xiāo)售業(yè)務(wù)...
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 should the buy - out price for export agency be calculated? Latest analysis in 2025
April 29, 2025
What is the buyout price in export agency? The buyout price refers to the settlement price paid by the export agent to the client after acquiring full ownership of the goods. Unlike standard agency models, the agent assumes all trade risks including collection risks, quality disputes, and logistics exceptions, hence the price calculation must include risk premiums. What are the key parameters in the 2025 buyout price formula? Base...
How should the principal correctly declare income for agency exports? 2025 practical analysis
May 1, 2025
一、代理出口模式下委托方是否需要申報(bào)收入? 根據(jù)2025年《跨境應(yīng)稅行為增值稅管理辦法》規(guī)定:委托方必須申報(bào)出口貨物收入,即使通過(guò)代理公司操作。申報(bào)依據(jù)為報(bào)關(guān)單記載的離岸價(jià)(FOB),需注意: 代理協(xié)議需明確交易主體為委托方 報(bào)關(guān)單"境內(nèi)...
What problems can export agents actually solve? 20-year trade veteran reveals industry truths
May 12, 2025
Are export agencies really essential for trading companies? In the context of accelerating global trade digitalization in 2025, export agencies have become key partners for SMEs to break through international trade barriers. According to the latest customs data, enterprises using professional agency services achieve 37% faster average clearance times and 52% lower compliance risks. We recommend the following types of enterprises...
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?