In the entrusted agency export business, under normal circumstances, the export tax rebate goes to the principal. Because the principal is the actual producer or purchaser of the goods and bears the cost of the goods and related tax burdens. The agent is only responsible for handling the relevant export procedures and is not the tax rebate subject.
From the perspective of policy basis, the Notice of the State Taxation Administration on Printing and Distributing the Administrative Measures for the Refund (Exemption) of Exported Goods (Trial) stipulates that for goods exported through entrusted agency, the principal shall handle the refund (exemption) of taxes. Even if the entrusted agency contract does not clearly specify the ownership of the tax rebate, according to regulations, the principal enjoys the tax rebate rights.
However, for the principal to successfully obtain the tax rebate, it needs to ensure that it meets the tax rebate conditions, such as having complete and compliant tax rebate materials like the export goods declaration form and special VAT invoices. At the same time, it should actively cooperate with the agent to provide relevant information. If the tax rebate subject is given wrongly, it may face inspections by the tax authorities later and needs to be adjusted, bringing unnecessary trouble to the enterprise.
Professional consultant answers
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
In the entrusted agency export business, under normal circumstances, the export tax rebate goes to the principal. Because the principal is the actual producer or purchaser of the goods and bears the cost of the goods and related tax burdens. The agent is only responsible for handling the relevant export procedures and is not the tax rebate subject.
From the perspective of policy basis, the Notice of the State Taxation Administration on Printing and Distributing the Administrative Measures for the Refund (Exemption) of Exported Goods (Trial) stipulates that for goods exported through entrusted agency, the principal shall handle the refund (exemption) of taxes. Even if the entrusted agency contract does not clearly specify the ownership of the tax rebate, according to regulations, the principal enjoys the tax rebate rights.
However, for the principal to successfully obtain the tax rebate, it needs to ensure that it meets the tax rebate conditions, such as having complete and compliant tax rebate materials like the export goods declaration form and special VAT invoices. At the same time, it should actively cooperate with the agent to provide relevant information. If the tax rebate subject is given wrongly, it may face inspections by the tax authorities later and needs to be adjusted, bringing unnecessary trouble to the enterprise.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Generally, it goes to the principal. After all, the principal is the owner of the goods. The agent just helps with the export affairs and has no reason to get the tax rebate.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
It must be given to the principal. The principal provides the goods and bears the previous taxes. Of course, the tax rebate belongs to the principal. This is basic common sense.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Usually, the tax rebate goes to the principal. If it is given to the agent, how should the principal calculate the cost? It is unreasonable for the agent to get the tax rebate.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
According to normal operations, the export tax rebate for entrusted agency goes to the principal. The agent only plays an assisting role in it.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Give it to the principal. The principal has a substantial goods transaction and tax burden in the whole business, and the tax rebate belongs to the principal.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Generally, it is given to the principal. This is the default in the industry unless the contract stipulates otherwise.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Under normal circumstances, the tax rebate for entrusted agency export goes to the principal. After all, it is related to the ownership of the goods, etc. The principal is more eligible to obtain it.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
The export tax rebate goes to the principal. The main responsibility of the agent is to handle the export process, and the tax rebate rights are with the principal.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
It is given to the principal. The principal is the source of the goods, and the relevant tax costs are also borne by the principal. Naturally, the tax rebate belongs to the principal.