When software imported from enterprise A in the United States is sold as an agent in China, it is necessary to determine whether the agent sales company in China has the right to import and export. If not, you can go to the customs for filing or find a trading company agent to sign a foreign trade contract with enterprise A in the United States. 2. Enterprise A in the United States needs to issue a trade invoice and packing list for the goods to the sales agency in China, and declare the goods 6, pay taxes 7, and exempt the imported software from customs duties. Only 17% VAT is levied. This 17% VAT is collected by the customs on behalf of the tax authorities. When you sell software, you need to pay the relevant taxes to the tax department, and then you can use the customs duty of this batch of goods to deduct it from the tax department.