In the agent export tax refund business, generally, the tax is refunded to the entrusting party. This is because the entrusting party is the actual exporter and seller of the goods, bears the profits and losses of the goods' export sales, and the agent is only entrusted to handle the relevant export tax refund procedures. According to relevant regulations, the Certificate of Agent Exported Goods is issued by the entrusted party and handed over to the entrusting party. The entrusting party can declare and handle the export tax refund to the local tax refund authority in charge with this certificate and other required materials. This way of clarifying the tax refund subject can effectively avoid disputes. However, in actual operation, the entrusting party and the agent should sign a detailed agency agreement to clarify the rights and obligations of both parties, including matters related to tax refund, to avoid unclear responsibilities when problems occur.
In conclusion, clarifying that the tax is refunded to the entrusting party can protect the interests of the entrusting party and is in line with the original intention of the export tax refund policy.
Professional consultant answers
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
In the agent export tax refund business, generally, the tax is refunded to the entrusting party. This is because the entrusting party is the actual exporter and seller of the goods, bears the profits and losses of the goods' export sales, and the agent is only entrusted to handle the relevant export tax refund procedures. According to relevant regulations, the Certificate of Agent Exported Goods is issued by the entrusted party and handed over to the entrusting party. The entrusting party can declare and handle the export tax refund to the local tax refund authority in charge with this certificate and other required materials. This way of clarifying the tax refund subject can effectively avoid disputes. However, in actual operation, the entrusting party and the agent should sign a detailed agency agreement to clarify the rights and obligations of both parties, including matters related to tax refund, to avoid unclear responsibilities when problems occur.
In conclusion, clarifying that the tax is refunded to the entrusting party can protect the interests of the entrusting party and is in line with the original intention of the export tax refund policy.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Usually it is refunded to the entrusting party, because the ownership of the goods belongs to the entrusting party, and the entrusting party bears the export risks and benefits, so the tax refund is also given to the entrusting party.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
The tax refund is given to the entrusting party. The agent only helps to handle the process and has no actual goods selling behavior, so the tax refund will not be given to the agent.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Generally, it is refunded to the entrusting enterprise. The agent is mainly responsible for assisting in handling the procedures, and the relevant tax will finally be refunded to the account of the entrusting party.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
It is refunded to the entrusting party. The agent only provides agency services, and the tax refund is a tax preference for the goods exported by the entrusting party, so it is naturally refunded to the entrusting party.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Of course it is refunded to the entrusting party. The entrusting party is the actual undertaker of the export business, and the tax refund should be given to the entrusting party.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
The tax is refunded to the entrusting party. This is based on the regulations of the export tax refund policy, and the entrusting party is the owner of the rights and interests of the export tax refund.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Generally speaking, the tax refund recipient is the entrusting party, and the agent only plays the role of assisting in handling the tax refund process.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
In the case of agent export, the export tax refund is given to the entrusting party, which is in line with the essence of the business and the policy orientation.