For the tax refund of goods exported on a commission basis, first, the entrusting enterprise handles the tax refund. The process is as follows: Step 1, the entrusting party and the entrusted party sign an agency export agreement, and the entrusted party is responsible for handling procedures such as customs declaration and foreign exchange collection. Step 2, after the goods are exported, the entrusted party promptly delivers the relevant export documents (such as the customs declaration form, export invoice, etc.) to the entrusting party. Step 3, the entrusting party logs in to the Electronic Tax Bureau, enters the export tax refund declaration module, and enters the tax refund declaration data as required. Step 4, prepare materials such as the export goods customs declaration form, agency export agreement, certificate of goods exported on a commission basis, and special VAT invoice for declaration. If the materials are complete and pass the review, the tax refund can be obtained. Note that the tax refund rates are different for different goods, so it is necessary to confirm in advance.
The entrusting party should collect all relevant vouchers and file a tax refund declaration within each VAT tax return period from the month following the date of customs declaration and export of the goods until April 30 of the following year.
Professional consultant answers
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
For the tax refund of goods exported on a commission basis, first, the entrusting enterprise handles the tax refund. The process is as follows: Step 1, the entrusting party and the entrusted party sign an agency export agreement, and the entrusted party is responsible for handling procedures such as customs declaration and foreign exchange collection. Step 2, after the goods are exported, the entrusted party promptly delivers the relevant export documents (such as the customs declaration form, export invoice, etc.) to the entrusting party. Step 3, the entrusting party logs in to the Electronic Tax Bureau, enters the export tax refund declaration module, and enters the tax refund declaration data as required. Step 4, prepare materials such as the export goods customs declaration form, agency export agreement, certificate of goods exported on a commission basis, and special VAT invoice for declaration. If the materials are complete and pass the review, the tax refund can be obtained. Note that the tax refund rates are different for different goods, so it is necessary to confirm in advance.
The entrusting party should collect all relevant vouchers and file a tax refund declaration within each VAT tax return period from the month following the date of customs declaration and export of the goods until April 30 of the following year.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
When the entrusting party applies for a tax refund, it must ensure the authenticity and validity of the special VAT invoice, otherwise it will affect the tax refund. And it must file the declaration within the specified time, otherwise, the tax refund may not be available.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
The certificate of goods exported on a commission basis is applied for by the entrusted party to its competent tax authority. After it is issued, it is handed over to the entrusting party for tax refund declaration.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Foreign exchange collection is also crucial. The entrusting party should collect foreign exchange in a timely manner. If it meets the circumstances of deemed foreign exchange collection, it should also prepare the corresponding supporting materials.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
For the agency export in some special areas, the tax refund policies may vary, so it is necessary to pay attention to the regulations of the local tax department.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Before applying for tax refund, it is advisable to conduct a self-check of all data and materials to reduce the risk of failing the review.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
If the entrusting party is a manufacturing enterprise, there will be differences in the tax refund calculation method compared with a foreign trade enterprise. This should be noted and distinguished.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
If you are not familiar with the operation of the Electronic Tax Bureau, you can first read the operation guide or consult the local tax authorities.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
The agency export tax refund involves many links. The entrusting party and the entrusted party should maintain close communication and transmit information in a timely manner.