The export of agency products can be tax - refunded. However, the tax - rebate subject is usually the entrusting party, not the agency company. The entrusting party needs to meet some conditions to apply for tax rebate: first, the goods must be within the scope of value - added tax and consumption tax collection; second, the goods must be declared for customs departure; third, they must be accounted as export sales in finance; fourth, the foreign exchange has been received and written off.
The general tax - rebate process is as follows: The entrusting party first prepares materials such as the export goods declaration form, export invoice, and copy of the agency export agreement. Then, log in to the e - tax bureau, enter the export tax - rebate declaration module, enter data as required and generate declaration data. After that, submit the declaration data and paper materials to the competent tax authority for review. If the review is passed, the entrusting party can obtain the corresponding tax rebate. In actual operation, it is recommended to communicate fully with the competent tax authority to ensure the smooth progress of the process.
Professional consultant answers
David LiYears of service:6Customer Rating:5.0
Senior customs declaration consultantConsult
The export of agency products can be tax - refunded. However, the tax - rebate subject is usually the entrusting party, not the agency company. The entrusting party needs to meet some conditions to apply for tax rebate: first, the goods must be within the scope of value - added tax and consumption tax collection; second, the goods must be declared for customs departure; third, they must be accounted as export sales in finance; fourth, the foreign exchange has been received and written off.
The general tax - rebate process is as follows: The entrusting party first prepares materials such as the export goods declaration form, export invoice, and copy of the agency export agreement. Then, log in to the e - tax bureau, enter the export tax - rebate declaration module, enter data as required and generate declaration data. After that, submit the declaration data and paper materials to the competent tax authority for review. If the review is passed, the entrusting party can obtain the corresponding tax rebate. In actual operation, it is recommended to communicate fully with the competent tax authority to ensure the smooth progress of the process.
James LiuYears of service:10Customer Rating:5.0
Foreign trade tax refund consultantConsult
Generally, for agency exports, it is indeed mostly the entrusting party that gets the tax rebate, because the entrusting party is the actual owner and seller of the goods. However, if the agency company exports in its own name and assumes responsibilities such as foreign exchange collection, the agency company may also get the tax rebate, but this situation is less common.
Sarah ZhangYears of service:8Customer Rating:5.0
Document expertConsult
The key to agency export tax rebate is that relevant documents should be complete. In addition to the declaration form and invoice mentioned before, the foreign exchange write - off form is also very important (in some areas where paperless operation is implemented, this requirement may not exist). It is difficult to get a successful tax rebate if the documents are incomplete.
Robert ChenYears of service:6Customer Rating:5.0
Customer service consultantConsult
If the entrusting party is a small - scale taxpayer, the agency - exported goods can also be tax - refunded, but the calculation method is different from that of general taxpayers. The tax - rebate amount is calculated according to the collection rate.
Elizabeth LiYears of service:3Customer Rating:5.0
Compliance and risk managerConsult
There is a time limit for tax - rebate applications. Generally, it should be declared to the competent tax authority for tax rebate within each value - added tax return period from the next month after the date of customs declaration of the goods for export until April 30 of the following year.
Amanda YangYears of service:3Customer Rating:5.0
Cost control consultantConsult
In the agency export business, the agency company should promptly transfer the export - related information to the entrusting party so that the entrusting party can declare for tax rebate in a timely manner. Otherwise, it may not be possible to get the tax rebate if it exceeds the time limit.
William YangYears of service:5Customer Rating:5.0
International logistics consultantConsult
The tax - rebate rates for different export products are different. First, determine the tax - rebate rate corresponding to the agency products, which can be queried on the website of the State Taxation Administration to accurately calculate the tax - rebate amount.
Joseph ZhouYears of service:10Customer Rating:5.0
Senior foreign trade managerConsult
For the goods exported through agency by enterprises in some special regulatory areas, the tax - rebate policies may vary. Pay attention to the regulations of the local tax department.
Michelle ChenYears of service:3Customer Rating:5.0
Business coordination consultantConsult
If there are quality problems with the agency - exported goods and they need to be returned, the tax rebate already received should be returned to the tax authority in a timely manner. Otherwise, there will be tax risks.