Tax refund is possible for goods exported through entrusted agency. The principal needs to meet certain conditions. First, the principal must be an enterprise or other entity with the right to operate export business. Second, the exported goods must fall within the scope of value - added tax and consumption tax collection, have been declared for customs clearance and left the country, been accounted for as sales in the financial records, and the foreign exchange has been received (in some cases, foreign exchange receipt may not be required).
In terms of the tax refund process, the principal needs to apply to the competent tax authority for issuing a certificate of entrusted export goods and hand it over to the entrusted party. The entrusted party will, based on this certificate and other required documents, declare to its competent tax authority for handling export tax refund.
The required materials usually include the customs declaration form, export invoice, agency export agreement, certificate of entrusted export goods, etc. The specific material requirements may vary slightly among tax authorities in different regions. It is recommended to consult the local tax department in advance to ensure that all materials are prepared completely and the tax refund can be handled smoothly.
Professional consultant answers
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Tax refund is possible for goods exported through entrusted agency. The principal needs to meet certain conditions. First, the principal must be an enterprise or other entity with the right to operate export business. Second, the exported goods must fall within the scope of value - added tax and consumption tax collection, have been declared for customs clearance and left the country, been accounted for as sales in the financial records, and the foreign exchange has been received (in some cases, foreign exchange receipt may not be required).
In terms of the tax refund process, the principal needs to apply to the competent tax authority for issuing a certificate of entrusted export goods and hand it over to the entrusted party. The entrusted party will, based on this certificate and other required documents, declare to its competent tax authority for handling export tax refund.
The required materials usually include the customs declaration form, export invoice, agency export agreement, certificate of entrusted export goods, etc. The specific material requirements may vary slightly among tax authorities in different regions. It is recommended to consult the local tax department in advance to ensure that all materials are prepared completely and the tax refund can be handled smoothly.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Tax refund is possible, but it should be noted that if the principal does not have the right to import and export, then tax refund is not possible. So, it is necessary to confirm whether the principal has this qualification first.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Tax refund is possible. However, when handling tax refund, it is necessary to ensure that the information on various documents is consistent. For example, the information about the goods and the amount on the customs declaration form, invoice, etc. should not be wrong, otherwise the tax refund may be blocked.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
For tax refund of goods exported through entrusted agency, the key is to prepare the materials well. In addition to the common documents, the agency agreement should be standardized to clarify the responsibilities of both parties, so that the tax refund can be more smooth.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Tax refund is possible. But if the goods are clearly specified by the state as not eligible for tax refund (exemption), then there is no way. So, it is necessary to first clarify whether the exported goods are within the scope of tax - refundable goods.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
For tax refund of goods exported through entrusted agency, pay attention to the time nodes, such as the time limit for declaring tax refund. Do not overdue, otherwise it may affect the tax refund.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Tax refund is possible. In actual operation, communicate closely with the agency. They are more familiar with the process. Solve problems in a timely manner, which is conducive to handling tax refund.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Tax refund is possible, but the tax authority may verify the authenticity of the business. Therefore, relevant business materials should be properly kept for inspection.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Tax refund is possible. The financial handling of the principal should be standardized, and the sales should be recorded in a timely manner, which also has an impact on tax refund.