For tax refunds of pure agency exports, first of all, it should be made clear that the Certificate of Agency Export Goods is for the consignor to handle the tax refunds. The process is as follows: Step one, the consignor shall, within each value-added tax declaration period from the month following the date of customs declaration of the goods for export to April 30th of the following year, collect all the relevant vouchers and handle the application for exemption and refund of value-added tax and consumption tax on export goods to the competent tax authorities. Step two, prepare materials. The agency export agreement, customs declaration forms of export goods, export invoices, etc. are essential. The consignor needs to sort out these materials according to the regulations. Step three, pay attention to the time nodes. Late declaration may result in the inability to claim tax refunds. Meanwhile, ensure that the materials are authentic, complete and in line with the prescribed format. If there are errors in the materials, they should be corrected in a timely manner. In addition, for goods deemed as exported and for providing processing, repair and replacement services abroad, there are also corresponding regulations, and attention should be paid to the policy requirements. Only by operating according to the process and requirements can the tax refunds be successfully completed.
Professional consultant answers
Elizabeth LiYears of service:3Customer Rating:5.0
Compliance and risk managerConsult
For tax refunds of pure agency exports, first of all, it should be made clear that the Certificate of Agency Export Goods is for the consignor to handle the tax refunds. The process is as follows: Step one, the consignor shall, within each value-added tax declaration period from the month following the date of customs declaration of the goods for export to April 30th of the following year, collect all the relevant vouchers and handle the application for exemption and refund of value-added tax and consumption tax on export goods to the competent tax authorities. Step two, prepare materials. The agency export agreement, customs declaration forms of export goods, export invoices, etc. are essential. The consignor needs to sort out these materials according to the regulations. Step three, pay attention to the time nodes. Late declaration may result in the inability to claim tax refunds. Meanwhile, ensure that the materials are authentic, complete and in line with the prescribed format. If there are errors in the materials, they should be corrected in a timely manner. In addition, for goods deemed as exported and for providing processing, repair and replacement services abroad, there are also corresponding regulations, and attention should be paid to the policy requirements. Only by operating according to the process and requirements can the tax refunds be successfully completed.
Michelle ChenYears of service:3Customer Rating:5.0
Business coordination consultantConsult
For tax refunds of pure agency exports, collecting all the tax refund materials is crucial. Besides the customs declaration forms and invoices, there should also be a copy of the agency export agreement, verification forms (if required locally), etc. Just sort out the materials and hand them over to the consignor to apply for tax refunds.
Amanda YangYears of service:3Customer Rating:5.0
Cost control consultantConsult
It should be noted that the goods for export tax refunds must be within the scope of tax refunds. Not all goods can be refunded. You can check the relevant tax refund goods catalogue to confirm whether the goods for agency export meet the requirements to avoid doing useless work.
Jennifer WangYears of service:4Customer Rating:5.0
Market development consultantConsult
Before applying for tax refunds, the consignor should ensure that the payment for the goods has been collected in full, and the foreign exchange has been verified according to the regulations (if there is a verification requirement), otherwise it may affect the progress of tax refunds.
David LiYears of service:6Customer Rating:5.0
Senior customs declaration consultantConsult
The entry and declaration of electronic data are also very important. The entered data should be consistent with the paper materials. Now in many places, tax refunds are declared through systems such as the Electronic Tax Bureau, and the operation should be careful.
Andrew HuangYears of service:7Customer Rating:5.0
Supply chain optimization expertConsult
If the goods under agency involve consumption tax, besides providing the value-added tax refund materials, the consignor should also provide the special payment vouchers for consumption tax and other relevant materials for applying for consumption tax refunds.
Joseph ZhouYears of service:10Customer Rating:5.0
Senior foreign trade managerConsult
During the whole process of tax refunds, the agent and the consignor should maintain close communication. Once there are problems, such as missing materials or inconsistent data, they should discuss the solutions in a timely manner to ensure the smooth progress of tax refunds.
William YangYears of service:5Customer Rating:5.0
International logistics consultantConsult
Before handling tax refunds, it is advisable to understand the specific requirements and processes of the local tax authorities in advance. There may be some slight differences in different places. Operating according to the local regulations can avoid detours.
Sarah ZhangYears of service:8Customer Rating:5.0
Document expertConsult
The export tax refund policy may be adjusted. It is necessary to pay attention to the latest policy developments in a timely manner, such as changes in the tax refund rate, etc. Otherwise, the tax refund amount may be affected due to unclear policies.
James LiuYears of service:10Customer Rating:5.0
Foreign trade tax refund consultantConsult
If difficulties are encountered during the application process, such as unclear understanding of the policy, you can also call the 12366 Tax Service Hotline for consultation to obtain official guidance.