First of all, for the VAT deduction of agency - imported goods, it is necessary to obtain the Special Payment Voucher for Customs Import VAT. If the "Payment Unit (Person)" column of the special payment voucher contains both the name of the agency import unit and the name of the consigning import unit, only the unit that obtains the original of the special payment voucher is allowed to deduct the input tax amount.
If the consignor obtains the original of the special payment voucher, then the consignor can deduct the input tax amount of VAT according to regulations with the original of the payment voucher and materials such as the agency contract. In terms of the process, after sorting out the relevant materials, conduct the certification within the specified certification period (currently within 360 days from the date of issue). After passing the certification, it can be declared and deducted within the declaration period of the next month.
If the agent obtains the original, the agent deducts and then issues a special invoice to the consignor, and the consignor deducts based on the special invoice issued by the agent. In short, the key is to clarify who obtains the original of the Special Payment Voucher for Customs Import VAT and operate according to the specified process.
Professional consultant answers
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
First of all, for the VAT deduction of agency - imported goods, it is necessary to obtain the Special Payment Voucher for Customs Import VAT. If the "Payment Unit (Person)" column of the special payment voucher contains both the name of the agency import unit and the name of the consigning import unit, only the unit that obtains the original of the special payment voucher is allowed to deduct the input tax amount.
If the consignor obtains the original of the special payment voucher, then the consignor can deduct the input tax amount of VAT according to regulations with the original of the payment voucher and materials such as the agency contract. In terms of the process, after sorting out the relevant materials, conduct the certification within the specified certification period (currently within 360 days from the date of issue). After passing the certification, it can be declared and deducted within the declaration period of the next month.
If the agent obtains the original, the agent deducts and then issues a special invoice to the consignor, and the consignor deducts based on the special invoice issued by the agent. In short, the key is to clarify who obtains the original of the Special Payment Voucher for Customs Import VAT and operate according to the specified process.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Pay attention to the authenticity of the Special Payment Voucher for Customs Import VAT, otherwise it cannot be deducted. You can check the authenticity on the relevant website and proceed with the subsequent operations after confirming that there is no problem.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Remember to keep materials such as the agency import contract and payment vouchers well for verification by the tax authorities. These materials can prove the authenticity of the business and are very important for the smooth deduction.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
If you're not sure how to deduct, it is recommended to consult the local tax authorities directly. Their answers are the most authoritative and can avoid detours.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Don't remember the certification period wrong. If you fail to certify beyond the time limit, you cannot deduct, which will cause losses to the company.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
When making the deduction, fill in the VAT tax return accurately and fill it into the corresponding input tax amount column as required.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
If there is an error in the information on the payment voucher, contact the customs in time for correction, otherwise it will also affect the deduction.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
The deduction rules may vary depending on the different uses of the agency - imported goods. For example, those used for tax - free projects may not be deductible.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Financial personnel should be familiar with relevant policies to ensure that the deduction operations comply with regulations and reduce tax risks.