In the agency import and export tax refund business, generally speaking, the tax refund subject depends on the specific business model and relevant regulations. If it is consigned export goods and meets the relevant requirements, it is usually the consignor who applies for the tax refund. The consignor needs to apply to the competent tax authorities for tax refund according to the regulations after the goods are declared for export and the financial sales treatment is done. In terms of the process, the consignor should collect the relevant documents in a timely manner, such as the customs declaration form, export invoice, etc., and provide them to the agent. The agent shall assist in sorting out and transmitting them to the consignor for tax refund declaration. The agent is mainly responsible for providing documents such as the agency export certificate to cooperate with the consignor for tax refund. The basis is the relevant policies and regulations such as the Announcement of the State Administration of Taxation on Issuing the "Administrative Measures for Value-Added Tax and Consumption Tax on Export Goods and Labor Services". If the agent exports in its own name, this situation may be regarded as self-operated export, and the agent shall be responsible for the tax refund. However, this situation needs to meet specific conditions and the operation is relatively complicated. In conclusion, who is specifically responsible for the tax refund needs to be combined with the actual business situation and comply with the relevant policies.
Professional consultant answers
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
In the agency import and export tax refund business, generally speaking, the tax refund subject depends on the specific business model and relevant regulations. If it is consigned export goods and meets the relevant requirements, it is usually the consignor who applies for the tax refund. The consignor needs to apply to the competent tax authorities for tax refund according to the regulations after the goods are declared for export and the financial sales treatment is done. In terms of the process, the consignor should collect the relevant documents in a timely manner, such as the customs declaration form, export invoice, etc., and provide them to the agent. The agent shall assist in sorting out and transmitting them to the consignor for tax refund declaration. The agent is mainly responsible for providing documents such as the agency export certificate to cooperate with the consignor for tax refund. The basis is the relevant policies and regulations such as the Announcement of the State Administration of Taxation on Issuing the "Administrative Measures for Value-Added Tax and Consumption Tax on Export Goods and Labor Services". If the agent exports in its own name, this situation may be regarded as self-operated export, and the agent shall be responsible for the tax refund. However, this situation needs to meet specific conditions and the operation is relatively complicated. In conclusion, who is specifically responsible for the tax refund needs to be combined with the actual business situation and comply with the relevant policies.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Generally speaking, if the consignor has the right to engage in import and export business and has a sound financial accounting system, after consigning the agent to export, it is the consignor who handles the tax refund. The consignor should prepare the tax refund materials as required, such as the tax refund copy of the customs declaration form.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
If the agent has the relevant qualifications and operates in the name of itself in the export business, then the agent may be responsible for the tax refund. However, this situation is rare, and most of the time it is still the consignor who is responsible for the tax refund.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
The key lies in how the contract is signed. If the relevant responsibilities for tax refund are clearly defined, it shall be implemented according to the contract. But generally, it is that the consignor who meets the conditions shall be responsible for the tax refund, and the agent shall assist.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Usually, it is mostly the consignor who is responsible for the tax refund. The consignor provides complete tax refund materials, and the agent assists in handling some procedural matters, which has little impact on the tax refund.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Actually, to determine who is responsible for the tax refund, it depends on the essence of the business and the tax determination. Generally, the principle of "who exports, who collects foreign exchange, and who gets the tax refund" is followed, so most of the time it is the consignor.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
From the common operations, it is the mainstream that the consignor is responsible for the tax refund. The agent is more about helping to handle the procedures to ensure that the consignor can smoothly get the tax refund.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
In agency import and export, as long as the consignor meets the tax refund conditions, it is the consignor who is responsible for the tax refund, which is similar to the normal tax refund process, except that there is an additional agency link.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
In most cases, it is the consignor who is responsible for the tax refund. The consignor should control the integrity of the tax refund materials well, and the agent shall cooperate, so that the tax refund can be successfully completed.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Generally, it is the consignor who is responsible for the tax refund, and the agent shall cooperate to provide materials to ensure the smooth progress of the tax refund process. Just operate according to the regulations.