In the business of entrusted export agency, generally, the entrusting party handles the export tax refund. The reason is that the entrusting party is the actual producer and seller of the goods, owns the ownership of the goods and bears the corresponding risks, which meets the essential requirements of the tax refund subject.
The general process for the entrusting party to handle the tax refund is as follows: First, after the goods are declared for export at the customs, the entrusting party needs to obtain the Certificate of Agency Export Goods issued by the agency party in a timely manner; then, collect all relevant documents, such as the customs declaration form of export goods, special VAT invoices, etc.; after that, conduct the tax refund declaration through systems such as the Electronic Tax Bureau.
The required materials usually include the agency export agreement, the Certificate of Agency Export Goods, the export customs declaration form, the purchase invoice, etc. The agency party needs to apply to the competent tax authority for issuing the Certificate of Agency Export Goods within the specified time and deliver it to the entrusting party.
Professional consultant answers
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
In the business of entrusted export agency, generally, the entrusting party handles the export tax refund. The reason is that the entrusting party is the actual producer and seller of the goods, owns the ownership of the goods and bears the corresponding risks, which meets the essential requirements of the tax refund subject.
The general process for the entrusting party to handle the tax refund is as follows: First, after the goods are declared for export at the customs, the entrusting party needs to obtain the Certificate of Agency Export Goods issued by the agency party in a timely manner; then, collect all relevant documents, such as the customs declaration form of export goods, special VAT invoices, etc.; after that, conduct the tax refund declaration through systems such as the Electronic Tax Bureau.
The required materials usually include the agency export agreement, the Certificate of Agency Export Goods, the export customs declaration form, the purchase invoice, etc. The agency party needs to apply to the competent tax authority for issuing the Certificate of Agency Export Goods within the specified time and deliver it to the entrusting party.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Mostly, it is the entrusting party that handles the tax refund because the goods actually belong to the entrusting party. The agency party is mainly responsible for providing relevant assistance and certificates.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
When the entrusting party handles the tax refund, it should pay attention to the declaration deadline and not miss the time, otherwise it may lead to the inability to get the tax refund.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Generally, it is the entrusting party that gets the tax refund. If the entrusting party is a manufacturing enterprise and a foreign trade enterprise, the calculation methods of the tax refund are also different.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
When handling the tax refund, the preparation of materials must be complete and accurate, otherwise it is likely to affect the progress of the tax refund.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Although the agency party does not handle the tax refund, it should provide the required certificate materials for the entrusting party in a timely manner.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
When the entrusting party handles the tax refund, it should familiarize itself with the tax refund policies in advance so that the operation will be more smooth.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
In addition to the materials, special businesses may also require additional certificates, which should be noted.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
The responsibilities and obligations of both parties in tax refund matters can also be clearly defined in the entrustment agency contract.