In the business of exporting goods on behalf, generally, the principle of "who declares, who receives foreign exchange, and who claims the tax refund" is followed. If the agency company declares the export and receives foreign exchange in its own name, then the agency company is the tax refund entity and needs to handle the tax refund in accordance with the regulations of tax exemption, credit, and refund for the export of goods by production enterprises or tax exemption and refund for the export of goods by foreign trade enterprises. However, if the agency company only provides agency services and declares the export and receives foreign exchange in the name of the principal, then the principal is the tax refund entity. The principal needs to handle the tax refund with materials such as the agency export agreement and the export goods declaration form.
The tax refund process usually includes steps such as the declaration of export goods, verification and cancellation of foreign exchange receipts (exempted in some cases), and submission of tax refund application materials, which is relatively complex. The required materials generally include the export goods declaration form, export invoice, agency export agreement (required when the principal claims the tax refund), and foreign exchange receipt vouchers. For details, it is advisable to consult the local tax authorities and prepare according to their requirements.
Professional consultant answers
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
In the business of exporting goods on behalf, generally, the principle of "who declares, who receives foreign exchange, and who claims the tax refund" is followed. If the agency company declares the export and receives foreign exchange in its own name, then the agency company is the tax refund entity and needs to handle the tax refund in accordance with the regulations of tax exemption, credit, and refund for the export of goods by production enterprises or tax exemption and refund for the export of goods by foreign trade enterprises. However, if the agency company only provides agency services and declares the export and receives foreign exchange in the name of the principal, then the principal is the tax refund entity. The principal needs to handle the tax refund with materials such as the agency export agreement and the export goods declaration form.
The tax refund process usually includes steps such as the declaration of export goods, verification and cancellation of foreign exchange receipts (exempted in some cases), and submission of tax refund application materials, which is relatively complex. The required materials generally include the export goods declaration form, export invoice, agency export agreement (required when the principal claims the tax refund), and foreign exchange receipt vouchers. For details, it is advisable to consult the local tax authorities and prepare according to their requirements.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
If it is an entrusted agency export, generally speaking, if the principal has the import and export right and meets the tax refund conditions, the principal claims the tax refund. But if the principal does not have the import and export right, it may involve the agent operating the relevant tax refund matters in its own name.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
The key to determining the tax refund entity for the export of goods on behalf depends on the operating unit on the export declaration form. Whoever the operating unit is will be responsible for handling the tax refund. The materials to be prepared vary in different regions, so it is best to consult the local tax department in advance.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
In actual operation, if the agent is familiar with the tax refund process, it can also assist the principal in handling the relevant tax refund procedures. However, the final determination of the tax refund eligibility still needs to be judged according to the regulations.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
In addition to the declaration form, the export contract is also an important material. Whether it is the principal or the agent claiming the tax refund, the contract can prove the authenticity of the business and may be used during the tax refund process.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
The foreign exchange receipt situation also affects the tax refund. If the foreign exchange receipt does not meet the regulations, it may affect the tax refund progress or even prevent the tax refund. Therefore, it is necessary to ensure timely and compliant foreign exchange receipt.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
If the agency company exports in the name of the principal, the principal should pay attention to the declaration deadline when claiming the tax refund. Do not miss the specified time, which may lead to the inability to claim the tax refund.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
When the tax authorities review the tax refund, they will verify the authenticity of the goods and the consistency of the documents. The materials must be prepared accurately and completely.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
The tax refund policies for some special goods are different. Therefore, before agency export, it is necessary to confirm the specific tax refund policies for the goods involved.