The tax filing for export by agency is divided into two situations for manufacturing enterprises and foreign trade enterprises. For manufacturing enterprises, first of all, after the goods are exported and accounted as sales in finance according to the accounting system, the value-added tax declaration and the relevant declarations of exemption, credit and refund shall be handled within the value-added tax declaration period. Documents such as the Certificate of Goods Exported by Agency and the Customs Declaration Form of Exported Goods need to be prepared. The general declaration process is to enter data, generate declaration data and submit them through the e-tax bureau or the export tax refund declaration system.
For foreign trade enterprises, after obtaining vouchers such as the Customs Declaration Form of Exported Goods and the Certificate of Goods Exported by Agency, within the stipulated declaration period, all relevant vouchers shall be collected and the declaration of exemption and refund of value-added tax and consumption tax for exported goods shall be handled with the competent tax authorities. Attention should be paid to the declaration period. Generally, the tax refund shall be declared within each value-added tax declaration period from the next month after the date of customs declaration of goods export to April 30th of the following year.
Moreover, the materials must be complete and accurate to avoid affecting the progress of tax refund due to material problems.
Professional consultant answers
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
The tax filing for export by agency is divided into two situations for manufacturing enterprises and foreign trade enterprises. For manufacturing enterprises, first of all, after the goods are exported and accounted as sales in finance according to the accounting system, the value-added tax declaration and the relevant declarations of exemption, credit and refund shall be handled within the value-added tax declaration period. Documents such as the Certificate of Goods Exported by Agency and the Customs Declaration Form of Exported Goods need to be prepared. The general declaration process is to enter data, generate declaration data and submit them through the e-tax bureau or the export tax refund declaration system.
For foreign trade enterprises, after obtaining vouchers such as the Customs Declaration Form of Exported Goods and the Certificate of Goods Exported by Agency, within the stipulated declaration period, all relevant vouchers shall be collected and the declaration of exemption and refund of value-added tax and consumption tax for exported goods shall be handled with the competent tax authorities. Attention should be paid to the declaration period. Generally, the tax refund shall be declared within each value-added tax declaration period from the next month after the date of customs declaration of goods export to April 30th of the following year.
Moreover, the materials must be complete and accurate to avoid affecting the progress of tax refund due to material problems.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Attention should be paid to the invoice issuance of exported goods in the tax filing for export by agency. Export invoices shall be issued according to regulations. This is one of the important vouchers for tax filing. Meanwhile, timely communication with the agency should be carried out to obtain accurate export information for accurate declaration.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
During the declaration process, if there are any system operation problems, you can contact the technical support staff of the local tax authorities. They can provide professional guidance to help complete the tax filing process smoothly.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
If the exported goods involve consumption tax, in addition to the value-added tax declaration, there are also corresponding declaration requirements for consumption tax. Attention should be paid to the levy and exemption situation of consumption tax and the declaration shall be made according to regulations.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Remember to keep the original and photocopied versions of relevant contracts, invoices, customs declaration forms and other materials for the inspection of the tax authorities. These materials are very important in the whole tax filing process and possible subsequent inspection links.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Pay attention to the choice of exchange rate. Generally, the midpoint exchange rate of RMB on the 1st day of the export month is used to calculate the sales amount. Convert the amount accurately to avoid incorrect declaration amount due to exchange rate problems.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
For enterprises that entrust agencies to handle exports, a detailed agency agreement should be signed with the agency to clarify the responsibilities and obligations of both parties in matters such as tax filing to avoid subsequent disputes.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Usually, pay more attention to the changes of tax policies. The export tax refund policies may be adjusted. Only by timely understanding can the tax filing operations be ensured to comply with the latest regulations.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
When conducting the tax filing for export by agency for the first time, you can participate in the export tax refund business training organized by the local tax authorities to quickly get familiar with the process and key points.