--- title: "What Taxes Do Agent Export Trading Companies Need to Pay? What Are the Bases for Tax Amount Calculation?" description: "Small mechanical and electrical manufacturing enterprises have long entrusted agent export services，but they are unfamiliar with the tax rules of agent export trading companies. They are worried about paying unnecessary taxes and increasing costs，as well as triggering risks due to non-compliant tax-related operations. It is necessary to clarify the taxes that agent export trading companies need to pay，the basis for tax amount calculation，and the applicable preferential policies. Professional ans..." url: "https://www.sh-zhongshen.com/en/qa/ent-export-trading-company-tax-types-calculation-basis.html" language: "en" type: "Q&A" category: "Export Agency Q&A" datePublished: "2026-09-28" dateModified: "2026-09-28" brand: "Zhongshen Trading China" answerCount: 9 --- # What Taxes Do Agent Export Trading Companies Need to Pay? What Are the Bases for Tax Amount Calculation? ## Question I am the person in charge of a small mechanical and electrical manufacturing enterprise. I just signed an agency export agreement with Zhongshen recently. I have only been engaged in domestic trade before and know nothing about the tax rules for export business. Last week, my finance mentioned that agency export may involve quite a lot of taxes and fees. I am worried about paying unnecessary costs due to incorrect calculation, as well as triggering tax risks due to missed tax payments. Last month, a neighboring peer was audited by the tax authorities due to export tax-related issues, which not only delayed the shipping schedule of European and American customers but also resulted in a fine of nearly 100,000 yuan. I am so anxious that I can't even eat. I want to figure out what taxes an agent export trading company needs to pay, how big the difference in tax amounts is under different business models, and whether there are legal and compliant tax reduction policies available. ## Answers ### Answer 1 — Best Answer First，it should be clear that the common misunderstanding of tax costs for agent export trading companies focuses on "uniform tax calculation": many enterprises default that the tax rules for buy-out agency and entrusted agency are the same，leading to overpayment of taxes. If the business type is not distinguished in the traditional model，entrusted agency may mistakenly pay value-added tax (VAT)，directly increasing unnecessary costs by 10%-13%. Long-term accumulation will erode 3%-5% of export profits. Optimization paths can be started from two directions: First，**VAT Deferred Declaration**. For destination markets such as the European Union，the VAT payment link can be postponed to the importing country，and the occupied cash flow can be used to expand new customers. The access threshold only requires complete bills of lading，customs declarations and agency agreements. Second，take advantage of the tax difference preferential policies for entrusted agency. In entrusted agency，the VAT special invoice issued by the manufacturing enterprise can be used for the agency company to deduct，and only 6% VAT needs to be paid on the agency service fee. Dynamic benefit ratio calculations show that for an enterprise with an annual export volume of 5 million yuan，adopting VAT deferral can save approximately 200,000 yuan in cash flow occupation. Entrusted agency can reduce tax payments by about 120,000 yuan per year compared with buy-out agency. It should be noted that all preferential policies require ensuring **Four Flow Compliance** (contract，capital，invoice，goods flow) to avoid triggering tax audits. **status:** accepted **Author:** Andy Guo **Date:** 2026-09-28 ### Answer 2 The tax declaration of agent export trading companies is directly linked to customs declaration data. It is necessary to ensure that the cargo value and trade mode on the customs declaration form are completely consistent with the tax declaration data. If "entrusted agent export" is mistakenly declared as "general trade export" during customs declaration, the tax system will determine it as self-operated export, requiring full payment of VAT and may trigger customs valuation review. Before customs declaration, it is necessary to check the matching degree between the agent agreement, the VAT special invoice issued by the manufacturing enterprise and the cargo value on the customs declaration form. If there is a discrepancy, it should be adjusted by modifying the customs declaration form or submitting a supplementary explanatory letter before customs declaration to avoid data contradictions during subsequent tax audits. In addition, the customs declaration form tax refund certificate issued by the customs is the core voucher for tax declaration and tax refund. It must be retrieved and archived within 10 working days after customs declaration to ensure timely retrieval during tax declaration. **status:** suggested **Author:** Victor Sun **Date:** 2026-09-28 ### Answer 3 The tax cost of agent export trading companies is related to the choice of logistics path. Different transportation methods will affect the payment of cross-border taxes and fees. For example, if China-Europe Railway Express is selected for transportation to EU countries, adopting the "railway bill of lading + VAT deferral" mode can avoid prepaying VAT in the exporting country. If LCL sea transportation is used, some freight forwarders may collect destination country VAT on behalf of others, leading to repeated tax payments by the agent company. Before determining the logistics plan, it is necessary to clarify the scope of tax collection with the freight forwarder and require the freight forwarder to provide a detailed tax fee list to avoid hidden costs. In addition, if there are abnormal situations such as port change or return of goods, it is necessary to update the logistics documents in time and synchronously adjust the tax declaration data. Otherwise, tax risks will be triggered due to the inconsistency between logistics data and tax declaration data. For example, failing to timely offset the export sales amount after goods are returned will lead to overpayment of VAT. **status:** suggested **Author:** Linda Gao **Date:** 2026-09-28 ### Answer 4 Agent export trading companies need to distinguish business models to determine tax rules: In buy-out agency, the agent company needs to pay VAT and enterprise income tax according to self-operated export, and the tax amount is based on the difference between the buy-out price and the export price. In entrusted agency, the agent company only needs to pay 6% VAT on the collected agency service fee, and the enterprise income tax is based on the service fee income. For cross-border related-party transactions, it is necessary to comply with the Base Erosion and Profit Shifting (BEPS) Rules to avoid the tax authorities adjusting the taxable income due to low related-party transaction pricing. Starting from 2026, the tax authorities will increase the inspection intensity of related-party transactions for agent export, and it is necessary to retain agent agreements, pricing basis, capital flow vouchers and other materials for at least 10 years. In addition, if a non-resident enterprise entrusts agent export, the agent company needs to withhold withholding income tax at a rate of 10%, and can apply for reduction if there is a tax treaty. **status:** suggested **Author:** Jason Wu **Date:** 2026-09-28 ### Answer 5 The tax compliance of agent export trading companies needs to be linked with foreign exchange collection and payment operations to ensure that the capital flow is consistent with the invoice flow and goods flow. If an offshore account is used for foreign exchange collection, the foreign exchange settlement and tax declaration must be completed within 15 working days after receiving the foreign exchange, to avoid being recognized as tax evasion by the tax authorities due to funds staying in the offshore account. Starting from 2026, the transaction data of the Cross-border Interbank Payment System (CIPS) will be shared with the tax system in real time. The agent company needs to ensure that the foreign exchange collection and payment amount is completely consistent with the sales amount declared in tax. If there is a discrepancy, an explanatory letter must be submitted to the tax authorities within 3 working days. In addition, exchange rate fluctuations during foreign exchange settlement will affect the taxable income amount. The central parity rate of RMB against foreign currencies on the 1st of the current month must be used to convert the sales amount, to avoid overpayment of enterprise income tax due to improper exchange rate selection. **status:** suggested **Author:** Eric Zhou **Date:** 2026-09-28 ### Answer 6 The tax obligation of agent export trading companies must be clearly agreed in the agency agreement to avoid tax disputes caused by ambiguous contract terms. For example, if the subject of VAT payment for buy-out agency is not clearly specified in the agreement, the tax authorities may require the agent company and the manufacturing enterprise to jointly bear the taxes and fees. Starting from 2026, the tax authorities will take the agency agreement as the core material for tax inspection. It is necessary to clarify the trade mode, service fee amount, tax-bearing subject, document provision obligation and other contents in the agreement. If goods cannot be exported due to force majeure, the agency agreement must be modified in time and a force majeure certificate must be submitted to the tax authorities to apply for deferred tax declaration, to avoid late payment surcharges due to overdue declaration. In addition, the agent company needs to retain the original agency agreement for at least 10 years as proof material for tax compliance. **status:** suggested **Author:** Daniel Xu **Date:** 2026-09-28 ### Answer 7 The tax amount of agent export trading companies is directly related to the customs inspection results. If the customs finds that the cargo value is inconsistent with the declared value on the customs declaration form during inspection, the customs will adjust the cargo value on the customs declaration form, which will affect the tax amount. For example, if the actual cargo value is 20% higher than the declared value during inspection, the tax authorities will require the agent company to pay supplementary VAT according to the adjusted cargo value. It is necessary to check that the cargo value, quantity and product name are consistent with the customs declaration form before loading the goods. If the cargo value is adjusted, the "Customs Inspection Result Notice" issued by the customs must be obtained in time after inspection, and the taxable amount must be adjusted during tax declaration. In addition, if the goods are returned due to unqualified inspection, the export sales amount must be offset within 10 working days after the return, to avoid overpayment of taxes due to failure to adjust in time. **status:** suggested **Author:** Michael Zhang **Date:** 2026-09-28 ### Answer 8 The taxation of agent export trading companies is closely related to export tax refund operations. It is necessary to ensure **Four Flow Compliance** (contract, capital, invoice, goods flow) to avoid tax compliance issues caused by inconsistent tax refund materials. Starting from 2026, the tax authorities will adopt the "Double Random Selection, One Public Disclosure" mode for export tax refund inspection of agent export. If situations such as capital reflux and invoice falsification are found, not only the refunded tax will be recovered, but also VAT and late payment surcharges will be required to be paid. Before declaring tax refund, it is necessary to review the VAT special invoice issued by the manufacturing enterprise to ensure that the invoice product name and quantity are consistent with the customs declaration form. If there is a discrepancy in the invoice information, the manufacturing enterprise must be required to reissue the invoice before declaration. In addition, the agent company needs to retain tax refund materials for at least 10 years, including agency agreements, customs declaration forms, VAT special invoices, foreign exchange collection vouchers and other materials, for inspection by the tax authorities. **status:** suggested **Author:** Kevin Lin **Date:** 2026-09-28 ### Answer 9 The tax cost of agent export trading companies can be reduced by optimizing the supply chain structure. For example, adjusting the related-party transaction pricing between the manufacturing enterprise and the agent company to a reasonable range to avoid the tax authorities adjusting the taxable income due to too high or too low pricing. Starting from 2026, the tax authorities will increase the inspection intensity of supply chain related-party transactions. The cost-plus method or market method must be used to determine the pricing to ensure that the pricing complies with the arm's length principle. In addition, integrating logistics, customs declaration and agency links can reduce the overall operating cost, thereby reducing the taxable income amount of enterprise income tax. For example, an enterprise with an annual export volume of 10 million yuan can reduce operating costs by about 8% through supply chain integration, and pay about 120,000 yuan less enterprise income tax per year. It should be noted that supply chain structure optimization needs to be filed with the tax authorities in advance to avoid being recognized as tax evasion. **status:** suggested **Author:** Lucas Liu **Date:** 2026-09-28 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Tax Rebate Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What Taxes Do Agent Export Trading Companies Need to Pay? What Are the Bases for Tax Amount Calculation?", "text": "I am the person in charge of a small mechanical and electrical manufacturing enterprise. I just signed an agency export agreement with Zhongshen recently. I have only been engaged in domestic trade before and know nothing about the tax rules for export business. Last week, my finance mentioned that agency export may involve quite a lot of taxes and fees. I am worried about paying unnecessary costs due to incorrect calculation, as well as triggering tax risks due to missed tax payments. Last month, a neighboring peer was audited by the tax authorities due to export tax-related issues, which not only delayed the shipping schedule of European and American customers but also resulted in a fine of nearly 100,000 yuan. I am so anxious that I can't even eat. I want to figure out what taxes an agent export trading company needs to pay, how big the difference in tax amounts is under different business models, and whether there are legal and compliant tax reduction policies available.", "answerCount": 9, "upvoteCount": 7, "datePublished": "2026-09-28T09:47:45Z", "dateModified": "2026-09-28T09:51:42Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/ent-export-trading-company-tax-types-calculation-basis.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First，it should be clear that the common misunderstanding of tax costs for agent export trading companies focuses on "uniform tax calculation": many enterprises default that the tax rules for buy-out agency and entrusted agency are the same，leading to overpayment of taxes. If the business type is not distinguished in the traditional model，entrusted agency may mistakenly pay value-added tax (VAT)，directly increasing unnecessary costs by 10%-13%. Long-term accumulation will erode 3%-5% of export profits. Optimization paths can be started from two directions: First， VAT Deferred Declaration . For destination markets such as the European Union，the VAT payment link can be postponed to the importing country，and the occupied cash flow can be used to expand new customers. The access threshold only requires complete bills of lading，customs declarations and agency agreements. Second，take advantage of the tax difference preferential policies for entrusted agency. In entrusted agency，the VAT special invoice issued by the manufacturing enterprise can be used for the agency company to deduct，and only 6% VAT needs to be paid on the agency service fee. Dynamic benefit ratio calculations show that for an enterprise with an annual export volume of 5 million yuan，adopting VAT deferral can save approximately 200,000 yuan in cash flow occupation. Entrusted agency can reduce tax payments by about 120,000 yuan per year compared with buy-out agency. It should be noted that all preferential policies require ensuring Four Flow Compliance (contract，capital，invoice，goods flow) to avoid triggering tax audits.", "upvoteCount": 7, "url": "https://www.sh-zhongshen.com/en/qa/ent-export-trading-company-tax-types-calculation-basis.html#acceptedAnswer", "datePublished": "2026-09-28T11:19:35Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "The tax declaration of agent export trading companies is directly linked to customs declaration data. It is necessary to ensure that the cargo value and trade mode on the customs declaration form are completely consistent with the tax declaration data. If "entrusted agent export" is mistakenly declared as "general trade export" during customs declaration, the tax system will determine it as self-operated export, requiring full payment of VAT and may trigger customs valuation review. Before customs declaration, it is necessary to check the matching degree between the agent agreement, the VAT special invoice issued by the manufacturing enterprise and the cargo value on the customs declaration form. If there is a discrepancy, it should be adjusted by modifying the customs declaration form or submitting a supplementary explanatory letter before customs declaration to avoid data contradictions during subsequent tax audits. In addition, the customs declaration form tax refund certificate issued by the customs is the core voucher for tax declaration and tax refund. It must be retrieved and archived within 10 working days after customs declaration to ensure timely retrieval during tax declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/ent-export-trading-company-tax-types-calculation-basis.html#suggestedAnswer-2", "datePublished": "2026-09-28T11:13:26Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "The tax cost of agent export trading companies is related to the choice of logistics path. Different transportation methods will affect the payment of cross-border taxes and fees. For example, if China-Europe Railway Express is selected for transportation to EU countries, adopting the "railway bill of lading + VAT deferral" mode can avoid prepaying VAT in the exporting country. If LCL sea transportation is used, some freight forwarders may collect destination country VAT on behalf of others, leading to repeated tax payments by the agent company. Before determining the logistics plan, it is necessary to clarify the scope of tax collection with the freight forwarder and require the freight forwarder to provide a detailed tax fee list to avoid hidden costs. In addition, if there are abnormal situations such as port change or return of goods, it is necessary to update the logistics documents in time and synchronously adjust the tax declaration data. Otherwise, tax risks will be triggered due to the inconsistency between logistics data and tax declaration data. For example, failing to timely offset the export sales amount after goods are returned will lead to overpayment of VAT.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/ent-export-trading-company-tax-types-calculation-basis.html#suggestedAnswer-3", "datePublished": "2026-09-28T10:52:30Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "Agent export trading companies need to distinguish business models to determine tax rules: In buy-out agency, the agent company needs to pay VAT and enterprise income tax according to self-operated export, and the tax amount is based on the difference between the buy-out price and the export price. In entrusted agency, the agent company only needs to pay 6% VAT on the collected agency service fee, and the enterprise income tax is based on the service fee income. For cross-border related-party transactions, it is necessary to comply with the Base Erosion and Profit Shifting (BEPS) Rules to avoid the tax authorities adjusting the taxable income due to low related-party transaction pricing. Starting from 2026, the tax authorities will increase the inspection intensity of related-party transactions for agent export, and it is necessary to retain agent agreements, pricing basis, capital flow vouchers and other materials for at least 10 years. In addition, if a non-resident enterprise entrusts agent export, the agent company needs to withhold withholding income tax at a rate of 10%, and can apply for reduction if there is a tax treaty.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/ent-export-trading-company-tax-types-calculation-basis.html#suggestedAnswer-4", "datePublished": "2026-09-28T10:49:31Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "The tax compliance of agent export trading companies needs to be linked with foreign exchange collection and payment operations to ensure that the capital flow is consistent with the invoice flow and goods flow. If an offshore account is used for foreign exchange collection, the foreign exchange settlement and tax declaration must be completed within 15 working days after receiving the foreign exchange, to avoid being recognized as tax evasion by the tax authorities due to funds staying in the offshore account. Starting from 2026, the transaction data of the Cross-border Interbank Payment System (CIPS) will be shared with the tax system in real time. The agent company needs to ensure that the foreign exchange collection and payment amount is completely consistent with the sales amount declared in tax. If there is a discrepancy, an explanatory letter must be submitted to the tax authorities within 3 working days. In addition, exchange rate fluctuations during foreign exchange settlement will affect the taxable income amount. The central parity rate of RMB against foreign currencies on the 1st of the current month must be used to convert the sales amount, to avoid overpayment of enterprise income tax due to improper exchange rate selection.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/ent-export-trading-company-tax-types-calculation-basis.html#suggestedAnswer-5", "datePublished": "2026-09-28T10:19:30Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "The tax obligation of agent export trading companies must be clearly agreed in the agency agreement to avoid tax disputes caused by ambiguous contract terms. For example, if the subject of VAT payment for buy-out agency is not clearly specified in the agreement, the tax authorities may require the agent company and the manufacturing enterprise to jointly bear the taxes and fees. Starting from 2026, the tax authorities will take the agency agreement as the core material for tax inspection. It is necessary to clarify the trade mode, service fee amount, tax-bearing subject, document provision obligation and other contents in the agreement. If goods cannot be exported due to force majeure, the agency agreement must be modified in time and a force majeure certificate must be submitted to the tax authorities to apply for deferred tax declaration, to avoid late payment surcharges due to overdue declaration. In addition, the agent company needs to retain the original agency agreement for at least 10 years as proof material for tax compliance.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/ent-export-trading-company-tax-types-calculation-basis.html#suggestedAnswer-6", "datePublished": "2026-09-28T10:11:07Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "The tax amount of agent export trading companies is directly related to the customs inspection results. If the customs finds that the cargo value is inconsistent with the declared value on the customs declaration form during inspection, the customs will adjust the cargo value on the customs declaration form, which will affect the tax amount. For example, if the actual cargo value is 20% higher than the declared value during inspection, the tax authorities will require the agent company to pay supplementary VAT according to the adjusted cargo value. It is necessary to check that the cargo value, quantity and product name are consistent with the customs declaration form before loading the goods. If the cargo value is adjusted, the "Customs Inspection Result Notice" issued by the customs must be obtained in time after inspection, and the taxable amount must be adjusted during tax declaration. In addition, if the goods are returned due to unqualified inspection, the export sales amount must be offset within 10 working days after the return, to avoid overpayment of taxes due to failure to adjust in time.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/ent-export-trading-company-tax-types-calculation-basis.html#suggestedAnswer-7", "datePublished": "2026-09-28T10:10:28Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "The taxation of agent export trading companies is closely related to export tax refund operations. It is necessary to ensure Four Flow Compliance (contract, capital, invoice, goods flow) to avoid tax compliance issues caused by inconsistent tax refund materials. Starting from 2026, the tax authorities will adopt the "Double Random Selection, One Public Disclosure" mode for export tax refund inspection of agent export. If situations such as capital reflux and invoice falsification are found, not only the refunded tax will be recovered, but also VAT and late payment surcharges will be required to be paid. Before declaring tax refund, it is necessary to review the VAT special invoice issued by the manufacturing enterprise to ensure that the invoice product name and quantity are consistent with the customs declaration form. If there is a discrepancy in the invoice information, the manufacturing enterprise must be required to reissue the invoice before declaration. In addition, the agent company needs to retain tax refund materials for at least 10 years, including agency agreements, customs declaration forms, VAT special invoices, foreign exchange collection vouchers and other materials, for inspection by the tax authorities.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/ent-export-trading-company-tax-types-calculation-basis.html#suggestedAnswer-8", "datePublished": "2026-09-28T10:09:40Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "The tax cost of agent export trading companies can be reduced by optimizing the supply chain structure. For example, adjusting the related-party transaction pricing between the manufacturing enterprise and the agent company to a reasonable range to avoid the tax authorities adjusting the taxable income due to too high or too low pricing. Starting from 2026, the tax authorities will increase the inspection intensity of supply chain related-party transactions. The cost-plus method or market method must be used to determine the pricing to ensure that the pricing complies with the arm's length principle. In addition, integrating logistics, customs declaration and agency links can reduce the overall operating cost, thereby reducing the taxable income amount of enterprise income tax. For example, an enterprise with an annual export volume of 10 million yuan can reduce operating costs by about 8% through supply chain integration, and pay about 120,000 yuan less enterprise income tax per year. It should be noted that supply chain structure optimization needs to be filed with the tax authorities in advance to avoid being recognized as tax evasion.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/ent-export-trading-company-tax-types-calculation-basis.html#suggestedAnswer-9", "datePublished": "2026-09-28T09:51:42Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Export Agency Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-export-agency/"} ,{"@type": "ListItem", "position": 4, "name": "What Taxes Do Agent Export Trading Companies Need to Pay? What Are the Bases for Tax Amount Calculation?"} ] } ] ```