The handling entity of the export tax rebate for agency exports, in general, if both the entrusting party and the entrusted party are general taxpayers of value-added tax, the entrusting party shall handle the export tax rebate. The entrusting party shall, by relying on the certificate of agency export goods issued by the entrusted party as well as relevant customs declaration forms, export invoices and other materials, declare the export tax rebate to its competent tax authority.
The entrusted party is mainly responsible for applying to the competent tax authority for issuing the certificate of agency export goods in a timely manner after the goods are exported, and delivering the certificate and other relevant documents to the entrusting party.
During the handling process, the entrusting party shall ensure that the provided materials are true, accurate and complete. For example, the information such as the contracts and invoices of the exported goods should not be incorrect. The entrusted party shall handle and deliver the certificate in a timely manner. The two parties need to communicate and cooperate closely. If one party is delayed or the materials are incorrect, it may affect the progress of the tax rebate.
Professional consultant answers
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
The handling entity of the export tax rebate for agency exports, in general, if both the entrusting party and the entrusted party are general taxpayers of value-added tax, the entrusting party shall handle the export tax rebate. The entrusting party shall, by relying on the certificate of agency export goods issued by the entrusted party as well as relevant customs declaration forms, export invoices and other materials, declare the export tax rebate to its competent tax authority.
The entrusted party is mainly responsible for applying to the competent tax authority for issuing the certificate of agency export goods in a timely manner after the goods are exported, and delivering the certificate and other relevant documents to the entrusting party.
During the handling process, the entrusting party shall ensure that the provided materials are true, accurate and complete. For example, the information such as the contracts and invoices of the exported goods should not be incorrect. The entrusted party shall handle and deliver the certificate in a timely manner. The two parties need to communicate and cooperate closely. If one party is delayed or the materials are incorrect, it may affect the progress of the tax rebate.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Usually, it is the entrusting party that handles the tax rebate, because the entrusting party is the actual exporter and seller of the goods, and the entrusted party only provides agency services. However, the two parties can also clearly stipulate special circumstances in the agency contract.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Generally, the entrusting party handles the export tax rebate, and the entrusted party assists in preparing some materials. However, if the entrusting party does not have the tax rebate qualification, the entrusted party needs to handle the tax rebate in its own name.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
In most cases, the entrusting party handles the tax rebate, provided that it meets the tax rebate conditions. If the entrusting party does not meet the conditions, such as not having the right to engage in import and export operations, it may be necessary for the entrusted party to try to handle it in its own name.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
The handling entity mainly depends on the contract stipulations and the actual situation of the two parties. Mostly, the entrusting party handles it and the entrusted party assists. However, if the entrusted party is more familiar with the process, the two parties can also negotiate to let the entrusted party take the lead in handling it.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
According to the regulations, generally, the entrusting party shall handle the export tax rebate. However, in actual operation, if the entrusting party is not familiar with the process, it can also negotiate with the entrusted party to let the entrusted party handle the entire tax rebate matter on its behalf under the premise of compliance.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Normally, it is the entrusting party that handles it, but the two parties must cooperate well. The entrusting party shall provide the goods information in a timely manner, and the entrusted party shall provide the agency certificate in a timely manner, otherwise it will affect the tax rebate.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Usually, the entrusting party is mainly responsible for handling it, and the entrusted party provides assistance. However, if it involves some special trade methods, the handling entity may change, and it needs to be analyzed according to specific situations.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
In most cases, the entrusting party handles the export tax rebate, and the entrusted party assists in submitting relevant materials on the side. If the entrusting party does not have the time and energy, it can also communicate with the entrusted party to let it be fully responsible for handling it.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
The handling entity of the export tax rebate for agency exports is usually the entrusting party. However, if the entrusting party is a small-scale taxpayer or other special circumstances, the handling method may change. It is recommended to consult Zhongshitong to learn the details.