When a foreign trade company acts as an agent for export, the main taxes involved are value-added tax and consumption tax. Regarding value-added tax, if the entrusting party is a manufacturing enterprise and adopts the "exemption, credit and refund" tax method, the foreign trade company is only responsible for acting as an agent and is not involved in the payment of value-added tax, and the entrusting party shall apply for tax refund according to the regulations. If the entrusting party is a foreign trade enterprise, if the foreign trade company exports in its own name, it shall apply for tax refund according to the regulations; if it exports in the name of the entrusting party, the entrusting party shall apply for tax refund. In terms of consumption tax, if taxable consumer goods are exported, the entrusting party shall apply to the competent tax authority for refund of the levied consumption tax.
The tax refund process is generally as follows: First, the entrusting party and the agent sign an agency export agreement. After the goods are exported, the agent promptly hands over the relevant documents to the entrusting party. The entrusting party collects all the documents required for tax refund and applies to the competent tax authority for tax refund within the prescribed time limit. It should be noted that the authenticity of the export business should be ensured, and the documents should be complete and compliant.
Professional consultant answers
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
When a foreign trade company acts as an agent for export, the main taxes involved are value-added tax and consumption tax. Regarding value-added tax, if the entrusting party is a manufacturing enterprise and adopts the "exemption, credit and refund" tax method, the foreign trade company is only responsible for acting as an agent and is not involved in the payment of value-added tax, and the entrusting party shall apply for tax refund according to the regulations. If the entrusting party is a foreign trade enterprise, if the foreign trade company exports in its own name, it shall apply for tax refund according to the regulations; if it exports in the name of the entrusting party, the entrusting party shall apply for tax refund. In terms of consumption tax, if taxable consumer goods are exported, the entrusting party shall apply to the competent tax authority for refund of the levied consumption tax.
The tax refund process is generally as follows: First, the entrusting party and the agent sign an agency export agreement. After the goods are exported, the agent promptly hands over the relevant documents to the entrusting party. The entrusting party collects all the documents required for tax refund and applies to the competent tax authority for tax refund within the prescribed time limit. It should be noted that the authenticity of the export business should be ensured, and the documents should be complete and compliant.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
When a foreign trade company acts as an agent for export, it should accurately calculate the purchase amount and input tax amount of the goods exported by the agent so as to accurately handle the tax refund. If it cannot be accurately calculated, it may affect the handling of the tax refund and even lead to tax risks.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
The certificate of goods exported by an agent is very important. The foreign trade company should issue it to the entrusting party within the prescribed time, which is an important voucher for the entrusting party to handle the tax refund. If it is not issued overdue, the tax refund of the entrusting party may be affected.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
When making tax declarations, all data must be filled in strictly in accordance with the requirements of the tax authority without any errors. For example, the information such as export declaration forms and invoices should be consistent with the declared data, otherwise the tax refund approval may not be passed.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
All kinds of tax documents and documents involved when a foreign trade company acts as an agent for export should be properly preserved for the inspection of the tax authority. This can effectively avoid the troubles caused by problems such as document loss.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Pay attention to the changes in tax policies, such as the adjustment of tax refund rates, and adjust business operations in a timely manner to ensure that you can fully enjoy the policy preferences and avoid losses due to unfamiliarity with policies.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
If there is a situation of taxation for exported goods, the foreign trade company should pay the relevant taxes according to the regulations without omission, otherwise it will face penalties such as fines.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
The entrusting party and the foreign trade company should communicate in a timely manner on tax issues, clarify the responsibilities of both parties, and consult the tax authority in a timely manner when encountering doubts to ensure the compliance of tax treatment.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
During the process of acting as an agent for export, pay attention to the authenticity of trade. Fabricating export business to defraud tax refunds is a serious illegal act and will face severe legal sanctions.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
For the agency export of zero-rated taxable services, there are special provisions for its tax treatment, and it is necessary to operate accurately according to the corresponding policies.