The entity that gets the tax refund for goods exported on an agency basis is usually the principal. The reason is that the principal is the actual owner and seller of the goods, bearing the main risks and benefits of the goods' export, while the agent only provides agency services.
The tax refund process is roughly as follows: First, the principal and the agent need to sign an agency export agreement. The agent is responsible for handling procedures such as export customs declaration. After that, the principal applies for tax refund to the competent tax authority with materials such as the certificate of goods exported on an agency basis and the export goods declaration form.
To apply for tax refund, the principal needs to have the general taxpayer status, the right to operate import and export, and the exported goods should be within the scope of value-added tax and consumption tax levies. If the principal is a small-scale taxpayer, the policy of tax exemption without tax refund is implemented. Generally, the agent does not need to have the tax refund qualification, and its main responsibility is to assist the principal in completing relevant procedures. In short, accurately grasping the tax refund entity and process and preparing materials as required can smoothly complete the tax refund.
Professional consultant answers
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
The entity that gets the tax refund for goods exported on an agency basis is usually the principal. The reason is that the principal is the actual owner and seller of the goods, bearing the main risks and benefits of the goods' export, while the agent only provides agency services.
The tax refund process is roughly as follows: First, the principal and the agent need to sign an agency export agreement. The agent is responsible for handling procedures such as export customs declaration. After that, the principal applies for tax refund to the competent tax authority with materials such as the certificate of goods exported on an agency basis and the export goods declaration form.
To apply for tax refund, the principal needs to have the general taxpayer status, the right to operate import and export, and the exported goods should be within the scope of value-added tax and consumption tax levies. If the principal is a small-scale taxpayer, the policy of tax exemption without tax refund is implemented. Generally, the agent does not need to have the tax refund qualification, and its main responsibility is to assist the principal in completing relevant procedures. In short, accurately grasping the tax refund entity and process and preparing materials as required can smoothly complete the tax refund.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Generally speaking, if the principal meets the tax refund conditions, the principal will get the tax refund. The agent mainly assists in handling export-related matters and does not participate in the tax refund process, but the agent needs to cooperate in providing some necessary materials.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Mostly, the principal gets the tax refund. The principal should pay attention to timely collecting and organizing the documents required for tax refund, such as the customs declaration form and invoices, and declare tax refund within the specified time, otherwise it may affect the tax refund progress.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
According to the regulations, the tax refund for goods exported on an agency basis is the principal's business. But the premise is that the principal must meet the tax refund standards stipulated by the tax department. If it does not meet the standards, no tax refund can be obtained.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Certainly, it's the principal who gets the tax refund. After the goods are exported, the principal should communicate with the agent as soon as possible to obtain the documents required for tax refund application, and then apply for tax refund without delay.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
It's the principal who gets the tax refund. But if the principal is not familiar with the tax refund process, the agent can provide guidance to help the principal complete the tax refund work smoothly.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
The principal gets the tax refund. The principal should ensure the authenticity of the export business and the authenticity and effectiveness of the tax refund materials provided. Otherwise, once problems are detected, not only will the tax refund not be obtained, but also penalties may be faced.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
For goods exported on an agency basis, usually the principal gets the tax refund. The principal should pay attention to changes in tax refund policies, such as adjustments to the tax refund rate, and adjust its business arrangements in a timely manner.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
In most cases, the principal gets the tax refund. The principal should conduct accounting of exported goods as required by the tax authorities, clearly distinguish between domestic sales and export sales, which is convenient for accurate tax refund declaration.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
The principal gets the tax refund. The principal should coordinate well with the agent to ensure the smooth progress of each process in the export link, so as to guarantee the smooth progress of tax refund.