Our company entrusted Zhongshitong to act as an import agent for a batch of goods, and all related import procedures were handled by Zhongshitong. The paying unit specified on the special VAT payment certificate for imports is Zhongshitong. In such cases of entrusted agency imports, can our company use this payment certificate for VAT deduction? What conditions must be met for the deduction?
The company imports goods through an agency company. The "Payment Unit (Person)" on the Special Payment Receipt for Customs Import VAT includes the names of both the agency company and itself. It asks whether it can deduct the VAT on imported goods and the required conditions. The best answer points out that if the original payment receipt is obtained and the import business is genuine and compliant, it can be deducted as required. At the same time, attention should be paid to authenticating or checking and confirming as required, and accurately filling in the relevant columns of the tax return.
Want to understand the types of taxes and fees involved in agency imports, as the company plans to use an agency for importing goods but is unsure about the applicable taxes. The best answer indicates that agency imports mainly involve customs duties and value-added tax (VAT), with some goods subject to consumption tax. Customs duties are determined based on the goods' classification and country of origin, VAT is calculated using a specific formula, consumption tax applies to specific consumer goods, and there are additional fees like customs clearance. It's also important to clarify who bears these taxes and fees.
The company imports goods through an agency and inquires whether the VAT on agency imports can be deducted, as well as the required conditions and procedures. The best answer states that the VAT on agency imports can be deducted, provided that a special customs import VAT payment document is obtained, and the "payer (or entity)" column includes the company's name. Dual-title documents are also acceptable. For deduction, the company must log in to the platform for data collection and comparison, complete the process within 360 days, and ensure the legality of the business and the completeness of the documentation.
The company imports goods through an agent and inquires whether the VAT on agency imports can be deducted, as well as the conditions and precautions required. The best answer states that the VAT on agency imports can be deducted, provided that a special customs import VAT payment certificate with dual headings is obtained. The importing unit must declare truthfully, complete the certification and deduction declaration within the specified period and procedures, and retain all relevant documentation.
When using an agency company to import goods, the contract does not specify the party responsible for taxes. The question asks about general practices, relevant regulations, industry customs, and solutions if negotiations fail. The best answer indicates that without contractual agreement, industry customs and legal principles generally assign tax liability to the principal, as they are the actual demander and beneficiary. If negotiations fail, resolution can be sought through mediation, arbitration, or litigation.
The company plans to use an agency for importing goods and inquires about whether the VAT on agency imports should be paid by the client or the agency, as well as the relevant regulations, special circumstances, and payment procedures. The best answer states that it is generally paid by the consignee of the imported goods or the entity/person handling the customs declaration, depending on the customs declaration name and the actual bearer of the tax liability. Payment is made when the goods are declared to customs upon import, and the customs will issue a special payment voucher.
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Professional consultant answers
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Generally, for entrusted agency imports, the VAT input tax can only be deducted if both the operating unit and the paying unit on the import goods declaration form are the entrusting party. If the paying unit on the special VAT payment certificate for imports is the agent Zhongshitong, your company cannot directly use this payment certificate for deduction.
To deduct the tax, one approach is for Zhongshitong to issue a certificate for agency-imported goods to your company, while Zhongshitong must not deduct the input tax for these goods. Your company can then deduct the input tax according to regulations based on the certificate issued by Zhongshitong and the customs tax payment documents.
Another scenario is if Zhongshitong imports the goods in its own name and then sells them to your company. In this case, Zhongshitong should pay VAT as required and issue a special VAT invoice to your company, which can then use this invoice for input tax deduction.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
If the import payment certificate only lists Zhongshitong and not your company, deduction is usually not allowed, and the methods described in the best answer above must be followed.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
If Zhongshitong handles the transaction as a purchase agent and meets the conditions for agency purchase, providing relevant documentation may allow for deduction. Specific details should be confirmed with the local tax authority.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Note that even if deduction conditions are met, the process must comply with the prescribed procedures and timelines for declaration and deduction.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
If Zhongshitong sells the goods to your company, this constitutes a sales relationship, and deduction should be based on the sales invoice.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
The purpose of the imported goods must be confirmed. For example, if they are used for tax-exempt projects, deduction is not allowed.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
If there is a special agreement between Zhongshitong and your company, the possibility of deduction should be assessed based on the agreement and tax regulations.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Communicate promptly with Zhongshitong to clarify responsibilities and procedures, ensuring smooth tax deduction.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Local tax policies may vary, so it is advisable to consult the local tax department for detailed guidance.