In the agency export business, the tax refund is generally given to the entrusting party. The reason is that the entrusting party is the actual producer or purchaser of the goods, owns the ownership of the goods, and is also the actual taxpayer who sells the goods, so it meets the conditions for tax refund.
In terms of the specific operation process, the entrusting party needs to provide the relevant customs declaration forms for exported goods, invoices, contracts and other materials required for tax refund to the agency party. The agency party will assist in sorting them out and submitting them to the tax authorities. After the tax authorities review and approve, the tax refund amount will be refunded to the account designated by the entrusting party.
However, there are also special circumstances. If the agency party exports in its own name and applies for tax refund, and meets the relevant regulations, the tax refund may be given to the agency party, but this situation is relatively rare and needs to be clearly agreed with the entrusting party in advance. Therefore, it is recommended that the entrusting party and the agency party must clearly define the tax refund related matters in the contract before cooperation to avoid disputes.
Professional consultant answers
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
In the agency export business, the tax refund is generally given to the entrusting party. The reason is that the entrusting party is the actual producer or purchaser of the goods, owns the ownership of the goods, and is also the actual taxpayer who sells the goods, so it meets the conditions for tax refund.
In terms of the specific operation process, the entrusting party needs to provide the relevant customs declaration forms for exported goods, invoices, contracts and other materials required for tax refund to the agency party. The agency party will assist in sorting them out and submitting them to the tax authorities. After the tax authorities review and approve, the tax refund amount will be refunded to the account designated by the entrusting party.
However, there are also special circumstances. If the agency party exports in its own name and applies for tax refund, and meets the relevant regulations, the tax refund may be given to the agency party, but this situation is relatively rare and needs to be clearly agreed with the entrusting party in advance. Therefore, it is recommended that the entrusting party and the agency party must clearly define the tax refund related matters in the contract before cooperation to avoid disputes.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Usually, it is given to the entrusting party, because the entrusting party is the owner and seller of the goods. It just uses the agency party to handle the export procedures, and the main body of tax refund is still the entrusting party.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Generally, it is given to the entrusting enterprise. The agency party mainly plays a role in assisting in the declaration and so on. The actual tax refund benefits belong to the entrusting party. However, if there are special agreements in the contract between the two parties, they will be implemented according to the agreements.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Under normal circumstances, the tax refund is given to the entrusting party. The agency party helps to handle export affairs, but from the perspective of the actual business and tax regulations, the entrusting party is the real object of tax refund.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
The tax refund is mostly given to the entrusting party. Agency export is just a business model. The entrusting party provides the goods and undertakes the relevant tax responsibilities, so the tax refund naturally belongs to the entrusting party.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Generally speaking, the tax refund is given to the entrusting party. After all, the entrusting party undertakes the main responsibilities of the goods in the whole export business, and the tax refund is also based on the export behavior of the entrusting party.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Most of the time, it is given to the entrusting party. The agency party only assists in handling the export and tax refund processes, and the entrusting party is the beneficiary of the tax refund rights and interests.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Normally, the entrusting party gets the tax refund. Agency export is just a cooperation method. The actual relevant rights and interests of the goods are with the entrusting party, and the tax refund should also belong to the entrusting party.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Generally, the tax refund is given to the entrusting party, because the entrusting party is the actual controller of the goods and the leader of the export business, and the agency party only assists in the operation.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Usually, it is given to the entrusting party. The entrusting party is the actual undertaker of the export business. The agency party only provides services, and the tax refund benefits belong to the entrusting party.