1. The ownership of goods is different: the ownership of self-operated import and export goods belongs to the foreign trade import and export enterprise, while all the goods imported and exported by agents belong only to the unit entrusted to handle import and export.

2. The financial settlement method is different: if it is self-operated import and export, the foreign trade enterprise and the domestic industrial and commercial enterprise have a commodity purchase and sales relationship, and the profits and losses are borne by the foreign trade enterprise; if it is an agent for import and export, the foreign trade enterprise and the domestic entrusted The unit has a principal-agent relationship, and the profits and losses of imported and exported goods are borne by the entrusting unit. The foreign trade enterprise only charges a certain proportion of agency import and export handling fees.

3. The taxation fees for self-operated import and export and agency import and export are different: no business tax is levied on the income of self-operated import and export business. Business tax is only levied on the sales income obtained from export to domestic sales according to regulations. The agency fee income obtained by foreign trade enterprises undertaking import and export agency business shall be levied business tax at the rate of 10% according to "agency services". The interpretation of import and export agency includes both foreign trade enterprises’ agency for other enterprises and institutions, and also includes mutual agency between foreign trade enterprises. This means that the agency fee income obtained from the agency between foreign trade enterprises will also be levied a business tax at a rate of 10% according to regulations.

Extended information:

Necessary information for self-operated export:

To apply for the self-operated import and export rights of a production enterprise (enterprise group), the following materials must be provided in duplicate Ten copies, six copies will be sent to the Municipal Economic Commission and four copies to the Municipal Foreign Economic and Trade Commission:

1. Enterprise application report (content includes: basic information of the enterprise, product export situation, international market, self-operation conditions, benefit analysis and development goals);

2. Review opinions of the enterprise authorities;

3. Approval document for the establishment of the enterprise group and product export status of the group member enterprises (applicable to enterprise group declaration);

4. A copy of the business license of the enterprise (requires signature and seal of the original registration authority);

5. Application for enterprise profile form;

6. Enterprise export product classification table ;

7. Enterprise’s import and export commodity catalog;

8. Enterprise’s balance sheet and profit and loss statement for the previous year;

9. Enterprise’s export supply for the previous two years Loan performance.

To apply for the import and export rights of commercial and material enterprises, in addition to the above materials, you must also submit:

1. A feasibility report on the enterprise’s import and export business;

2. Proof of the company’s operating conditions and import and export performance in the previous two years;

3. Certificate of credit standing.

Reference materials:

Baidu Encyclopedia-Agent Export

Baidu Encyclopedia-Self-operated Export