How should imported goods through an import agency be deducted? Come and offer your advice!
Solved#Import agent#
Our company has imported a batch of goods through an import agency. We want to know how to make tax deductions in terms of taxation. We have never dealt with the deduction of imported goods through an import agency before. We don't know what materials need to be prepared and what procedures to follow. Is it different from the deduction method of general domestic purchases? We hope that friends who know the ropes can explain in detail. Thank you very much!
Professional consultant answers
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
For the deduction of imported goods through an import agency, first, one must obtain a legal and valid Special Payment Voucher for Customs Import VAT. Zhongshitong reminds that this payment voucher is an important certificate for the deduction of input VAT on imported goods.
When applying for deduction, one needs to log in to the Integrated Service Platform for VAT Invoices, select the "Customs Payment Voucher Collection" module, enter the information of the customs payment voucher, and conduct audit and comparison. Only after the comparison is consistent can one declare and deduct the input VAT.
In addition, it is necessary to prepare and keep materials related to the import agency, such as contracts, invoices, and customs declarations, for future reference in case of inspection by the tax authorities. It should be noted that different from the deduction of general domestic purchases, the import of goods through an import agency involves the customs link, and the process is relatively complex. It is necessary to operate strictly in accordance with the regulations to avoid affecting the deduction due to improper operation.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Remember to apply for audit and comparison of the Special Payment Voucher for Customs Import VAT within 360 days from the date of issue. Don't miss the time, otherwise it will affect the deduction.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
If the import agency contract has special agreements on tax liability and other contents, it may affect the details of the deduction. One must read the contract carefully.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
For the deduction of imported goods through an import agency, the information on the customs declaration must be accurate. Otherwise, the audit and comparison may not pass, and the deduction will not be possible.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
When making tax declarations, the deduction information of imported goods through an import agency must be filled in accurately. Otherwise, problems are likely to occur.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Only general taxpayers can make VAT deductions for imported goods through an import agency. Small-scale taxpayers cannot.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
If it is found that the audit and comparison results of the customs payment voucher are inconsistent, one should promptly apply to the tax authorities for data modification or verification.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Keep the original and copies of relevant bills and documents, bind them into volumes as required, which is convenient for tax inspections.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
When making deductions, one should clearly distinguish which items are deductible. For example, some miscellaneous fees may not be deductible.