In the agency import business, the situation of value-added tax deduction is as follows:
Usually, the value-added tax is deducted by the entrusting party. The agency only provides agency services and charges agency fees. The actual consumer and user of the imported goods is generally the entrusting party, so the entrusting party has the right to use the special payment voucher of customs import value-added tax to deduct the input tax amount.
In terms of the specific operation process, the entrusting party should obtain the special payment voucher of customs import value-added tax transferred by the agency. The value-added tax amount indicated on the payment voucher can be declared and deducted as the input tax amount within the prescribed time limit. However, it should be noted that the title of the payment voucher needs to be the accurate information such as the name of the entrusting party's enterprise.
The materials that need to be prepared generally include the agency import agreement to prove the principal-agent relationship between the two parties; the original special payment voucher of customs import value-added tax, which is the key voucher for deduction; and procurement contracts, invoices, etc. related to the import business that can prove the authenticity of the business.
Professional consultant answers
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
In the agency import business, the situation of value-added tax deduction is as follows:
Usually, the value-added tax is deducted by the entrusting party. The agency only provides agency services and charges agency fees. The actual consumer and user of the imported goods is generally the entrusting party, so the entrusting party has the right to use the special payment voucher of customs import value-added tax to deduct the input tax amount.
In terms of the specific operation process, the entrusting party should obtain the special payment voucher of customs import value-added tax transferred by the agency. The value-added tax amount indicated on the payment voucher can be declared and deducted as the input tax amount within the prescribed time limit. However, it should be noted that the title of the payment voucher needs to be the accurate information such as the name of the entrusting party's enterprise.
The materials that need to be prepared generally include the agency import agreement to prove the principal-agent relationship between the two parties; the original special payment voucher of customs import value-added tax, which is the key voucher for deduction; and procurement contracts, invoices, etc. related to the import business that can prove the authenticity of the business.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Generally, it is the entrusting party that deducts the value-added tax. The key is to obtain the special payment voucher of customs import value-added tax, on which there is the tax amount information that can be used for deduction.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
The entrusting party just needs to deduct with the special payment voucher of customs import value-added tax according to the regulations. In terms of materials, materials such as the agency import agreement that can prove the business need to be prepared.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
The value-added tax is deducted by the entrusting party. Remember to ensure that the information on the special payment voucher of customs import value-added tax is accurate and complete, otherwise it may affect the deduction.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
The value-added tax deduction for agency imports is mainly the responsibility of the entrusting party. Prepare relevant contracts, payment vouchers and other materials, and just follow the normal declaration process.