The export tax rebate for consignment agency is generally given to the consignor. Because the consignor is the actual exporter and seller of the goods, and it bears the production or procurement costs of the goods. Essentially, it enjoys the tax rebate rights.
In actual operation, the consignor needs to apply for the export tax rebate declaration to the competent tax authority and provide relevant materials such as the agency export agreement. The responsibility of the agent is to assist the consignor in collecting, sorting out and submitting the necessary tax rebate documents.
However, there is a special case. If the consignor is a production enterprise without the right to operate import and export, and entrusts a foreign trade enterprise with the right to operate import and export to act as an agent for export, when the production enterprise settles accounts with the foreign trade enterprise, the foreign trade enterprise pays the value-added tax and the tax rebate of the exported goods to the production enterprise at the same time. In this case, the tax rebate is actually transferred to the production enterprise through the foreign trade enterprise. It should be noted that both parties must sign a clear and definite consignment agency agreement to clarify the rights and obligations related to the tax rebate, avoid disputes, and at the same time, prepare and submit the tax rebate materials strictly in accordance with the requirements of the tax authority.
Professional consultant answers
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
The export tax rebate for consignment agency is generally given to the consignor. Because the consignor is the actual exporter and seller of the goods, and it bears the production or procurement costs of the goods. Essentially, it enjoys the tax rebate rights.
In actual operation, the consignor needs to apply for the export tax rebate declaration to the competent tax authority and provide relevant materials such as the agency export agreement. The responsibility of the agent is to assist the consignor in collecting, sorting out and submitting the necessary tax rebate documents.
However, there is a special case. If the consignor is a production enterprise without the right to operate import and export, and entrusts a foreign trade enterprise with the right to operate import and export to act as an agent for export, when the production enterprise settles accounts with the foreign trade enterprise, the foreign trade enterprise pays the value-added tax and the tax rebate of the exported goods to the production enterprise at the same time. In this case, the tax rebate is actually transferred to the production enterprise through the foreign trade enterprise. It should be noted that both parties must sign a clear and definite consignment agency agreement to clarify the rights and obligations related to the tax rebate, avoid disputes, and at the same time, prepare and submit the tax rebate materials strictly in accordance with the requirements of the tax authority.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Usually, it is given to the consignor. After all, the ownership of the goods belongs to the consignor. The agent only helps with the export process, and the main body of the tax rebate is still the consignor.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Generally, it is given to the consignor. However, when operating, all kinds of documents should be prepared as required, otherwise the tax rebate may not go smoothly.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
The export tax rebate for consignment agency is normally given to the consignor, and the consignor should do a good job in tax rebate declaration and other work.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
It is given to the consignor. The agent only assists, so the tax rebate rights are still in the hands of the consignor.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
In principle, the export tax rebate for consignment agency is given to the consignor, and the consignor can apply as required by the tax authority.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Generally, it is given to the consignor. The consignor should ensure that the relevant materials are complete and apply for the tax rebate in a timely manner.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
The export tax rebate for consignment agency usually belongs to the consignor. The two parties can also clarify it in the agreement to avoid disputes.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Most of the time, it is given to the consignor. The consignor should pay attention to completing the tax rebate operation according to the process.