In the agency export business, the entrusting party can usually apply for tax refunds. First, certain conditions need to be met. One is that the entrusting party must be a general taxpayer and have the right to engage in import and export operations; two is that the exported goods must be within the scope of value-added tax and consumption tax collection; three is that the goods have been declared and left the country and have been treated as sales in financial terms.
The tax refund process is roughly as follows: The entrusting party must first obtain a Certificate of Goods Exported by Agency, which is applied for by the agency from the competent tax authority within each value-added tax declaration period from the next month after the date of goods declaration for export until April 30th of the following year. Then, the entrusting party handles the tax refund declaration with the competent tax authority within the specified time, using this certificate and other required materials.
Tax refund funds are usually directly refunded to the entrusting party. However, when handling specific matters, there may be slight differences among local tax authorities. It is recommended to communicate and confirm with the local tax department.
Professional consultant answers
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
In the agency export business, the entrusting party can usually apply for tax refunds. First, certain conditions need to be met. One is that the entrusting party must be a general taxpayer and have the right to engage in import and export operations; two is that the exported goods must be within the scope of value-added tax and consumption tax collection; three is that the goods have been declared and left the country and have been treated as sales in financial terms.
The tax refund process is roughly as follows: The entrusting party must first obtain a Certificate of Goods Exported by Agency, which is applied for by the agency from the competent tax authority within each value-added tax declaration period from the next month after the date of goods declaration for export until April 30th of the following year. Then, the entrusting party handles the tax refund declaration with the competent tax authority within the specified time, using this certificate and other required materials.
Tax refund funds are usually directly refunded to the entrusting party. However, when handling specific matters, there may be slight differences among local tax authorities. It is recommended to communicate and confirm with the local tax department.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
If you want to claim tax refunds for agency exports, you must pay attention to the declaration time. If it exceeds the time limit, it may not be possible to handle it. You must operate strictly according to the specified time.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
When the entrusting party and the agency cooperate, it is best to clearly define the relevant responsibilities and rights regarding tax refunds in the contract to avoid subsequent disputes.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
If the entrusting party is a small-scale taxpayer, it cannot enjoy export tax refunds but is applicable to the tax exemption policy.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
The materials required for handling tax refunds must be prepared completely, such as customs declarations, invoices, Certificates of Goods Exported by Agency, etc. Lack of materials will also affect the handling of tax refunds.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
The foreign exchange collection situation of exported goods will also affect tax refunds. If foreign exchange cannot be collected in a timely manner, it must meet the conditions of being regarded as foreign exchange collection.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
For some special commodities, there may be special provisions in the tax refund policy. You should understand them clearly before handling.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
The entrusting party should actively cooperate with the agency to provide relevant materials so that the tax refund process can be completed more smoothly.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
If you encounter problems during the handling of tax refunds, you can call the 12366 Tax Service Hotline for consultation.