When international freight forwarders issue proforma invoices to collect foreign exchange, they generally need to pay taxes. According to the provisions of the People's Republic of China (PRC) Tax Law and the National Tax Law, all business activities involving the sale, trade and transportation of goods or services shall be subject to VAT, consumption tax, business tax, income tax and other taxes in accordance with relevant regulations. If a freight forwarding enterprise collects foreign exchange in the form of proforma invoice, and this income is part of its business income, it needs to calculate and pay the corresponding tax according to the relevant tax laws.

It should be noted that the specific tax rate and payment standard may be different due to factors such as region, business type and amount. It is suggested that freight forwarding enterprises should strictly abide by the provisions of the tax law when conducting related business operations to ensure their legitimacy and compliance with tax requirements.