Our company plans to conduct business through agency export but is unclear about the tax refund process. I’d like to ask whether tax refunds can be processed for agency export. If so, what specific conditions need to be met, and what is the procedure? I’d appreciate it if someone familiar with this could explain in detail. Thank you very much!
I'd like to know who is responsible for the tax refund in agency import and export tax refund business. I said that our company plans to find an agency to handle this business, but I'm not clear about the tax refund subject, special regulations and division of responsibilities. The best answer pointed out that generally, the consignor is the tax refund subject, because the consignor is the actual exporter and seller of the goods. The consignor needs to provide complete tax refund materials. If there are problems with the tax refund, the responsibilities will be divided according to the specific situation, and both parties should clearly define the responsibilities in the agreement.
The company entrusts an agent to export products and asks who should apply for the tax refund in agency export, as well as the tax refund application process and required materials. The best answer is that generally the consignor applies for the tax refund. The agent needs to issue a Certificate of Agency Export of Goods. When the consignor applies, it should prepare relevant materials and apply to the competent tax authority according to the process. Otherwise, it may affect the tax refund.
The company plans to export goods through an agency company and has doubts about the tax refund for agency export. It asks whether the consignor or the agent is responsible for the tax refund, the process, and the required materials. The best answer points out that generally the consignor handles the tax refund because it is the actual exporter and seller. The consignor needs to prepare materials such as the agency export agreement, apply to the tax authority, and obtain the tax refund after passing the review. If the agent meets specific conditions, it can also get the tax refund, but this is rare.
Asking whether one can claim tax refunds for agency exports oneself, the tax refund process and conditions, as well as the ownership of the funds. The best answer states that the entrusting party can usually apply for tax refunds, which requires meeting conditions such as being a general taxpayer and having the right to engage in import and export operations. In the process, the agency first issues a Certificate of Goods Exported by Agency, and the entrusting party declares with this and other materials. Tax refund funds are usually directly refunded to the entrusting party. Specific details can be confirmed with the local tax department.
I want to know whether the principal or the agent handles the tax refund when exporting goods on behalf, as well as the tax refund process and the required materials. The best answer states that generally, the principle of "who declares, who receives foreign exchange, and who claims the tax refund" is followed. The party that declares the export and receives foreign exchange in its own name is the tax refund entity. The tax refund process is relatively complex and requires preparing materials such as the export goods declaration form. For details, it is advisable to consult the local tax authorities.
The company hired an agent to handle the export declaration. Now that the declaration form has been issued, there is a doubt about whether it belongs to the principal or the agent. Since the declaration form is crucial for subsequent tax refund and other operations. The best answer states that the agency export declaration form usually belongs to the principal. From the perspective of legal relations and practical use, as the owner of the goods and the export entity, the principal needs to use the declaration form to handle tax refund and other operations. Although it can be agreed upon by agreement, in the absence of special agreement, it belongs to the principal.
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Professional consultant answers
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Tax refunds can indeed be processed for agency export. Generally, the tax refund for agency export is handled by the entrusting party. The prerequisite is that the entrusting party must be a general VAT taxpayer and possess import-export rights, among other qualifications. The procedure is as follows: First, the entrusting party and the entrusted party must sign an agency export agreement. Then, after the goods are exported, the entrusted party must promptly provide the entrusting party with the required documents for tax refund, such as the export customs declaration. The entrusting party, upon receiving the documents, must file the export tax refund application with the relevant tax authority within the stipulated deadline. Note that the application must include documents such as the agency export goods certificate, export customs declaration, and export invoice, among others. Incomplete or non-compliant documentation may delay the refund process.
In short, as long as the conditions are met and the procedure is followed correctly, the tax refund for agency export can be processed smoothly.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Tax refunds can be processed, but it’s important to clarify the responsibilities between the entrusting and entrusted parties. The entrusted party is responsible for providing export-related procedures and certificates, while the entrusting party handles the tax refund application. Poor coordination between the two parties may hinder the refund process.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
There are also requirements for the goods in agency export tax refunds. For example, goods explicitly excluded from tax refunds by national regulations are ineligible. Therefore, it’s essential to confirm whether the exported goods qualify for tax refunds.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
The timing of the tax refund application is also critical. The application must be filed within the VAT declaration periods from the month following the export date until April 30 of the following year. Late submissions may result in the refund being denied.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
The authenticity and validity of the submitted documents are crucial. For instance, the customs declaration information must match the actual exported goods; otherwise, the tax refund application may be rejected.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
If the entrusting party is a small-scale taxpayer, it cannot process tax refunds like a general taxpayer. Instead, a tax exemption policy applies, which must be clearly distinguished.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
During the agency export tax refund process, the tax authority may conduct inquiries. It’s important to cooperate actively by providing the required documents to expedite the refund.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Export enterprises should stay updated on tax refund policy changes, as adjustments may affect eligibility conditions and procedures.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
For the entrusting party, proper financial accounting is essential. Accurate records of export sales revenue and costs are crucial for the tax refund application.