Export agent enterprises can get tax rebates, but the tax rebate subjects are different. For production enterprises entrusting agency exports, the "exemption, credit, and refund" tax method is implemented, and the tax rebate subject is the production enterprise. For foreign trade enterprises entrusting agency exports, the consignor handles the tax rebates, and the consignee is only responsible for providing relevant materials.
The specific operation process is as follows: First, the consignor should collect relevant vouchers during the VAT tax return periods from the month following the date of export declaration of the goods until April 30 of the following year, and handle the VAT and consumption tax exemption and refund declaration for the exported goods with the competent tax authority. At the same time, the consignee should apply to the competent tax authority for issuing a certificate of agent export goods within 60 days after the goods are declared for export and transfer it to the consignor in a timely manner. If the declaration is not made within the specified time, the tax rebate policy may not be enjoyed.
When handling tax rebates, relevant materials should be prepared completely, such as the export declaration form and the agency export agreement, so as not to affect the tax rebate progress.
Professional consultant answers
James LiuYears of service:10Customer Rating:5.0
Foreign trade tax refund consultantConsult
Export agent enterprises can get tax rebates, but the tax rebate subjects are different. For production enterprises entrusting agency exports, the "exemption, credit, and refund" tax method is implemented, and the tax rebate subject is the production enterprise. For foreign trade enterprises entrusting agency exports, the consignor handles the tax rebates, and the consignee is only responsible for providing relevant materials.
The specific operation process is as follows: First, the consignor should collect relevant vouchers during the VAT tax return periods from the month following the date of export declaration of the goods until April 30 of the following year, and handle the VAT and consumption tax exemption and refund declaration for the exported goods with the competent tax authority. At the same time, the consignee should apply to the competent tax authority for issuing a certificate of agent export goods within 60 days after the goods are declared for export and transfer it to the consignor in a timely manner. If the declaration is not made within the specified time, the tax rebate policy may not be enjoyed.
When handling tax rebates, relevant materials should be prepared completely, such as the export declaration form and the agency export agreement, so as not to affect the tax rebate progress.
David LiYears of service:6Customer Rating:5.0
Senior customs declaration consultantConsult
When an export agent enterprise gets tax rebates, it should pay attention to the time nodes. For example, the time for issuing the certificate of agent export goods mentioned just now is very crucial, and there may be troubles if it exceeds the time limit. Moreover, the preparation of materials should be meticulous, otherwise, it will delay the time if the declaration is returned.
Joseph ZhouYears of service:10Customer Rating:5.0
Senior foreign trade managerConsult
If the consignor is a small-scale taxpayer, the agency export is tax-exempt and non-refundable. Only when a general taxpayer entrusts agency exports may tax rebates be involved. Therefore, it is necessary to confirm the taxpayer status of the consignor first.
Andrew HuangYears of service:7Customer Rating:5.0
Supply chain optimization expertConsult
The operation of the tax rebate declaration system is also very important. All data should be accurately entered. Now, most declarations are made online. It is best to familiarize yourself with the system functions before operation to avoid mistakes.
Elizabeth LiYears of service:3Customer Rating:5.0
Compliance and risk managerConsult
The content of the agency export agreement should be clear and definite, and the clauses related to tax rebates should be written clearly to avoid subsequent disputes affecting the handling of tax rebates.
William YangYears of service:5Customer Rating:5.0
International logistics consultantConsult
Before the goods are exported, it is best to communicate with the tax authority in advance to understand the specific local tax rebate requirements and policy details, so as to avoid detours.
Sarah ZhangYears of service:8Customer Rating:5.0
Document expertConsult
Pay attention to exchange rate fluctuations, because the calculation of the tax rebate amount sometimes involves exchange rate conversion, and large fluctuations may affect the final tax rebate amount.
Robert ChenYears of service:6Customer Rating:5.0
Customer service consultantConsult
Normally, do a good job in the management of export business documents, such as the declaration form and invoices, so as to quickly organize and provide them when handling tax rebates.
Michelle ChenYears of service:3Customer Rating:5.0
Business coordination consultantConsult
If problems are encountered during the tax rebate process, such as the failure of material review, you can consult the local tax service hotline to seek solutions.