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Can export by agency be eligible for tax refund? What are the documentary bases?

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Our company intends to find an agency to help export products. I wonder if export by agency can be eligible for tax refund? If it can, what are the relevant documentary bases? I hope that some professionals can help answer these questions so that I can clearly understand the subsequent operation procedures and the key points that need to be noted to avoid detours.

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Professional consultant answers

Amanda Yang
Amanda YangYears of service:3Customer Rating:5.0

Cost control consultantConsult

Export by agency can be eligible for tax refund. According to the Announcement of the State Administration of Taxation on Issuing the Measures for the Administration of Value-Added Tax and Consumption Tax on Export Goods and Services (Announcement No. 24 of the State Administration of Taxation in 2012), for the goods exported by entrustment, except for those whose export tax refunds have been cancelled by the state, the entrusting party can apply to the competent tax authority for tax refund.

Generally, the process is that after the goods are exported and accounted for as sales in finance by the entrusted party (the export agency enterprise), it should apply to the competent tax authority for issuing the Certificate of Export Goods by Agency within the prescribed time and transfer it to the entrusting party in a timely manner. The entrusting party shall apply to its competent tax authority for handling the tax refund of export goods with the Certificate of Export Goods by Agency and other materials.

However, enterprises need to note that they should ensure the authenticity of the business and provide accurate and complete materials, otherwise the tax refund application may not be approved.

James Liu
James LiuYears of service:10Customer Rating:5.0

Foreign trade tax refund consultantConsult

Whether export by agency can be eligible for tax refund depends on specific circumstances. If the procedures of both the entrusting party and the entrusted party are in compliance and the operations are carried out according to the process, there is usually no problem with tax refund. The key is that various documents should be complete, such as customs declarations, invoices, etc.

Robert Chen
Robert ChenYears of service:6Customer Rating:5.0

Customer service consultantConsult

Tax refund can be obtained, but certain conditions need to be met. For example, the entrusting party should have the right to engage in import and export operations. Besides the documents mentioned above, the Notice of the Ministry of Finance and the State Administration of Taxation on the Policies of Value-Added Tax and Consumption Tax on Export Goods and Services is also involved.

Elizabeth Li
Elizabeth LiYears of service:3Customer Rating:5.0

Compliance and risk managerConsult

For the tax refund of export by agency, the documentary bases are crucial. The policies must be carefully studied. When handling the matter, materials should be prepared in a timely manner, otherwise it will be troublesome if the tax refund declaration deadline is missed.

David Li
David LiYears of service:6Customer Rating:5.0

Senior customs declaration consultantConsult

Tax refund can be obtained. During the operation, the entrusting party and the agency should cooperate closely. The agency should assist the entrusting party in preparing the tax refund materials, which can improve the efficiency of tax refund.

William Yang
William YangYears of service:5Customer Rating:5.0

International logistics consultantConsult

Tax refund can be handled, but some details need to be noted. For example, the agency contract should clearly define the responsibilities of both parties, which may play a role in the process of tax refund application.

Jennifer Wang
Jennifer WangYears of service:4Customer Rating:5.0

Market development consultantConsult

Export by agency can be eligible for tax refund, and the relevant documents have clearly defined the procedures. Enterprises should sort out the materials as required, so that the tax refund will be relatively smooth.

Emily Liu
Emily LiuYears of service:10Customer Rating:5.0

Settlement and payment expertConsult

Tax refund can be obtained. Enterprises should pay attention to the changes in policies, because the tax refund policies are sometimes adjusted. Only by keeping abreast of the changes can the smooth progress of tax refund work be ensured.

Michelle Chen
Michelle ChenYears of service:3Customer Rating:5.0

Business coordination consultantConsult

Export by agency that meets the conditions can be eligible for tax refund. The procedures required by the documents should be strictly followed, otherwise problems are likely to occur and affect the tax refund.

Andrew Huang
Andrew HuangYears of service:7Customer Rating:5.0

Supply chain optimization expertConsult

Tax refund can be obtained. It is necessary to ensure the authenticity of the export business and the authenticity and validity of the prepared tax refund materials, and make declarations according to the provisions of the documents.

The relevant questions or replies only represent the user’s personal stance and do not represent any views of this website.

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