Current location - Health Road Network - Medical equipment - In the import business of foreign trade agents, the customs VAT invoice is deducted from the other party. What kind of invoice should the profit be issued to the other party, and what is the tax rate?

In the import business of foreign trade agents, the customs VAT invoice is deducted from the other party. What kind of invoice should the profit be issued to the other party, and what is the tax rate?

As an import agent, you need to invoice the other party. Profit: agency fee, 5% business tax, 7% urban construction tax, plus 3% business tax and education fee, with a total tax rate of 5.5%.

According to laws and regulations, port miscellaneous fees, logistics fees and customs declaration and inspection fees paid on behalf of the company can be deducted before applying for business with valid and legal documents.

Compared with the customs payment book, the agent's overall tax is foreign trade deduction, so it is cost-effective to issue a special invoice for national tax value-added tax to the other party at the value-added tax rate of 13~ 17%!

Related articles