The End Of The Pay For Export

The State Administration of Taxation has issued Announcement No. 17 of 2025, revising the pre payment tax declaration form for enterprise income tax. Article 7 has a significant impact on export business, and the end of the "pay for export" model may become history. The announcement will come into effect on October 1, 2025.
This clause specifies that enterprises that export goods through agency (including market procurement trade, comprehensive foreign trade services, etc.) must simultaneously submit the actual entrusted export party's basic information and export amount when prepaying the declaration.
If the enterprise fails to accurately report, it will be treated as a self operated method and bear the corresponding enterprise income tax that should be declared and paid for the export amount. The actual entrusted exporter refers to the actual production and sales unit of the goods. This indicates that through the subject of "paying for exports", customs clearance agencies or actual entrusted exporters are required to bear the responsibility of enterprise income tax declaration, which is a constraint clause formulated by the State Administration of Taxation to address the chaos of "paying for exports".