The ownership of the export tax rebate for agency exports generally follows the principle of "who exports, who receives foreign exchange, who gets the tax rebate". Usually, if the entrusting party is the actual producer or seller of the exported goods and meets the relevant tax rebate conditions, the tax rebate belongs to the entrusting party. The entrusting party needs to have the status of a general taxpayer and have complete purchase and sales vouchers for the exported goods.
The agency only provides agency services and assists in handling export and tax rebate procedures and does not enjoy the rights and interests of the tax rebate. However, in actual operation, both parties can clarify matters related to the tax rebate in the agency agreement. For example, if the entrusting party does not meet the tax rebate requirements temporarily due to its own conditions, after negotiation, the agency can handle the tax rebate in its own name under the condition of meeting the requirements. At this time, the tax rebate belongs to the agency. However, this situation is less common and requires both parties to reach an agreement and follow relevant regulations.
In conclusion, it is recommended that you clearly agree with the agency on the ownership of the tax rebate and related details before signing the agency export agreement to avoid subsequent disputes.
Professional consultant answers
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
The ownership of the export tax rebate for agency exports generally follows the principle of "who exports, who receives foreign exchange, who gets the tax rebate". Usually, if the entrusting party is the actual producer or seller of the exported goods and meets the relevant tax rebate conditions, the tax rebate belongs to the entrusting party. The entrusting party needs to have the status of a general taxpayer and have complete purchase and sales vouchers for the exported goods.
The agency only provides agency services and assists in handling export and tax rebate procedures and does not enjoy the rights and interests of the tax rebate. However, in actual operation, both parties can clarify matters related to the tax rebate in the agency agreement. For example, if the entrusting party does not meet the tax rebate requirements temporarily due to its own conditions, after negotiation, the agency can handle the tax rebate in its own name under the condition of meeting the requirements. At this time, the tax rebate belongs to the agency. However, this situation is less common and requires both parties to reach an agreement and follow relevant regulations.
In conclusion, it is recommended that you clearly agree with the agency on the ownership of the tax rebate and related details before signing the agency export agreement to avoid subsequent disputes.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Generally, according to the regulations, it is the entrusting party that gets the tax rebate, because the entrusting party is the owner and seller of the goods, and the agency is just a helper. But special agreements are not excluded as long as both parties agree.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
The tax rebate is usually given to the entrusting party. After all, the entrusting party has borne the cost of the goods, etc. The agency mainly earns the agency fee and won't covet the money from the tax rebate. Of course, it's better to make it clear in the agreement.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Under normal circumstances, the entrusting party gets the tax rebate, and the agency just assists in going through the procedures. If it's not made clear in the agreement, it will be handled according to the regulations, and the regulations tend to give the tax rebate to the entrusting party.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Who the tax rebate belongs to depends on the actual situation. If the agency prepays the funds to purchase goods for export, the tax rebate may belong to the agency, but it must be clearly written in the agreement.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Most of the time, it is the entrusting party that gets the tax rebate. The entrusting party needs to prepare the tax rebate materials as required, and the agency just needs to cooperate to provide relevant procedures.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Generally, it is the entrusting party that gets the tax rebate, because the entrusting party has a close relationship with the actual transaction of the goods, and the agency is just for intermediate services and does not involve the rights and interests of the goods themselves.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Usually, the entrusting party gets the tax rebate. If the agency wants to strive for the tax rebate, it must be clearly agreed in the agency agreement, otherwise there will be trouble.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
According to common sense, the entrusting party gets the tax rebate. Only in special cases such as the agency's participation in the operation of the goods can the ownership of the tax rebate be negotiated, and the rules should be determined in advance.