Regarding tax refunds for dual-title agency exports, generally there are two situations. If the agency company is only responsible for agency export matters and the consignor collects foreign exchange on its own, then usually the consignor is eligible for tax refunds. The consignor needs to apply to the tax authorities for tax refunds in accordance with the normal tax refund process by relying on relevant materials such as customs declarations and agency export agreements.
If the agency company not only acts as an agent for exports but also is responsible for collecting foreign exchange and issues a certificate of agency export goods in its own name to the consignor, in this case, it is mostly the consignor who is eligible for tax refunds. However, if the agency company actually undertakes the sales and foreign exchange collection responsibilities in the export business and meets the specific conditions stipulated by the tax authorities, it is also possible for the agency company to be eligible for tax refunds. Enterprises need to accurately judge their own business models, prepare tax refund materials according to regulations. If unsure, they can consult the local tax authorities or professional agency institutions like Zhongshitong to ensure the smooth progress of tax refunds.
Professional consultant answers
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Regarding tax refunds for dual-title agency exports, generally there are two situations. If the agency company is only responsible for agency export matters and the consignor collects foreign exchange on its own, then usually the consignor is eligible for tax refunds. The consignor needs to apply to the tax authorities for tax refunds in accordance with the normal tax refund process by relying on relevant materials such as customs declarations and agency export agreements.
If the agency company not only acts as an agent for exports but also is responsible for collecting foreign exchange and issues a certificate of agency export goods in its own name to the consignor, in this case, it is mostly the consignor who is eligible for tax refunds. However, if the agency company actually undertakes the sales and foreign exchange collection responsibilities in the export business and meets the specific conditions stipulated by the tax authorities, it is also possible for the agency company to be eligible for tax refunds. Enterprises need to accurately judge their own business models, prepare tax refund materials according to regulations. If unsure, they can consult the local tax authorities or professional agency institutions like Zhongshitong to ensure the smooth progress of tax refunds.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
In dual-title exports, generally whoever collects foreign exchange is eligible for tax refunds. If the consignor collects foreign exchange, then the consignor is eligible for tax refunds; if the agency collects foreign exchange, then the agency is eligible for tax refunds. But whoever is eligible for tax refunds must prepare relevant tax refund materials according to regulations.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
In dual-title agency exports, if the agency is only a pure agent and the actual ownership of the goods belongs to the consignor, then the probability of the consignor being eligible for tax refunds is high. In actual operations, the tax authorities will make comprehensive judgments based on the essence of the business.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
The key lies in how the agency agreement is signed. If the agreement clearly defines the attribution of responsibilities related to tax refunds, then it should be followed accordingly. Of course, it must ultimately meet the requirements of tax policies.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Generally, if the consignor provides the main export goods and relevant documents and the collection of foreign exchange is normal, it is mostly the consignor who is eligible for tax refunds. But there are also special cases. When the agency undertakes more responsibilities, it is also possible for the agency to be eligible for tax refunds.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
The tax authorities mainly judge the tax refund subject based on the essence of the business, the situation of foreign exchange collection, etc. If the consignor has a complete business chain and the collection of foreign exchange is compliant, usually it is the consignor who is eligible for tax refunds.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Regarding the determination of the tax refund subject in dual-title agency exports, the collection of foreign exchange and the agreement are very important. If the agency collects foreign exchange and the agreement stipulates that the agency is eligible for tax refunds, then the agency can apply for tax refunds according to the process.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
From practical experience, in most cases of dual-title exports, it is the consignor who is eligible for tax refunds. Because the consignor is the actual owner and sales subject of the goods, as long as it meets the tax refund conditions.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
To determine who is eligible for tax refunds, besides the collection of foreign exchange and the agreement, factors such as the source of goods and the dominance of the export process also have an impact. A comprehensive analysis is needed to determine.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Usually, if the consignor has control over the goods and the collection of foreign exchange is normal, it is the consignor who is eligible for tax refunds. But when the agency meets the special conditions stipulated by the tax authorities, it is also possible for the agency to be eligible for tax refunds.