For the tax refund declaration of export on behalf of others, first of all, the agent needs to collect all the relevant vouchers within each value-added tax (VAT) tax declaration period from the month following the date of customs declaration of the goods for export to April 30th of the following year, and handle the VAT and consumption tax exemption and refund declaration of the exported goods with the competent tax authorities.
The materials to be prepared include: the agency export agreement, the customs declaration form of exported goods, the export invoice, the Certificate of Agent Export Goods, etc.
In terms of the process, the consignor shall first issue the Certificate of Entrusted Export Goods to the consignee, and the consignee shall declare and issue the Certificate of Agent Export Goods accordingly. After that, the consignor shall conduct the tax refund declaration by relying on the Certificate of Agent Export Goods and other materials. Attention should be paid to the declaration time to avoid being unable to get the tax refund due to overdue. Meanwhile, the materials should ensure to be true, complete and accurate, otherwise it may affect the progress of tax refund or even make it impossible to get the tax refund.
Professional consultant answers
Andrew HuangYears of service:7Customer Rating:5.0
Supply chain optimization expertConsult
For the tax refund declaration of export on behalf of others, first of all, the agent needs to collect all the relevant vouchers within each value-added tax (VAT) tax declaration period from the month following the date of customs declaration of the goods for export to April 30th of the following year, and handle the VAT and consumption tax exemption and refund declaration of the exported goods with the competent tax authorities.
The materials to be prepared include: the agency export agreement, the customs declaration form of exported goods, the export invoice, the Certificate of Agent Export Goods, etc.
In terms of the process, the consignor shall first issue the Certificate of Entrusted Export Goods to the consignee, and the consignee shall declare and issue the Certificate of Agent Export Goods accordingly. After that, the consignor shall conduct the tax refund declaration by relying on the Certificate of Agent Export Goods and other materials. Attention should be paid to the declaration time to avoid being unable to get the tax refund due to overdue. Meanwhile, the materials should ensure to be true, complete and accurate, otherwise it may affect the progress of tax refund or even make it impossible to get the tax refund.
Elizabeth LiYears of service:3Customer Rating:5.0
Compliance and risk managerConsult
The consignor should not forget to provide the relevant documents to the agent in a timely manner to ensure the timeliness of document transfer, otherwise it will delay the tax refund declaration. In addition, the information of the exported goods should be accurately entered, otherwise the review may not pass.
Amanda YangYears of service:3Customer Rating:5.0
Cost control consultantConsult
If it involves the export on behalf of cross-border e-commerce, there will be some differences in details for the tax refund declaration, such as it may be required to provide the transaction records of the e-commerce platform, etc. It should be clearly understood in advance.
Robert ChenYears of service:6Customer Rating:5.0
Customer service consultantConsult
Attention should be paid to clearly defining the responsibilities and obligations of both parties regarding tax refund in the export agency agreement to avoid disputes in the later stage that may affect the tax refund.
Emily LiuYears of service:10Customer Rating:5.0
Settlement and payment expertConsult
When declaring tax refund, the requirements for issuing invoices are relatively strict. The content of the invoice should be consistent with the materials such as the customs declaration form, otherwise it may be required to reissue the invoice.
Jennifer WangYears of service:4Customer Rating:5.0
Market development consultantConsult
It is necessary to communicate well with the competent tax authorities in advance about the declaration process and required materials. There may be slight differences in each place. Preparing according to the local requirements can avoid taking detours.
David LiYears of service:6Customer Rating:5.0
Senior customs declaration consultantConsult
If there are doubts during the declaration process, don't operate blindly. You can call the 12366 Taxpayer Service Hotline for consultation and get professional answers.
Joseph ZhouYears of service:10Customer Rating:5.0
Senior foreign trade managerConsult
The financial staff should be familiar with the tax refund policies and pay timely attention to policy changes, because policy adjustments may affect the specific operations and requirements of the declaration.
Sarah ZhangYears of service:8Customer Rating:5.0
Document expertConsult
Attention should be paid to the foreign exchange collection situation of the exported goods. In some cases, if the foreign exchange collection does not conform to the regulations, it may affect the tax refund.