In the agency export business, the tax rebate generally belongs to the entrusting party. The reason is that the entrusting party is the actual producer and seller of the goods, bears the cost of the goods and the relevant taxes and fees, and the export tax rebate for goods is essentially the refund of the value-added tax or consumption tax that it has already paid. The agency is only entrusted to provide export services and is not the owner of the goods, and does not have the basic conditions for the tax rebate.
However, to realize the tax rebate, some conditions need to be met. On the one hand, the entrusting party and the agency should sign a standardized agency export agreement to clarify the rights and obligations of both parties, especially the clauses related to the tax rebate. On the other hand, the entrusting party needs to provide genuine and complete vouchers for exported goods and tax information, etc. If the entrusting party is a production enterprise, the exemption, credit and rebate method is usually implemented; if it is a foreign trade enterprise, the exemption and rebate method is adopted. In short, standardized operation is the key to ensuring that the entrusting party can obtain the tax rebate smoothly.
Professional consultant answers
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
In the agency export business, the tax rebate generally belongs to the entrusting party. The reason is that the entrusting party is the actual producer and seller of the goods, bears the cost of the goods and the relevant taxes and fees, and the export tax rebate for goods is essentially the refund of the value-added tax or consumption tax that it has already paid. The agency is only entrusted to provide export services and is not the owner of the goods, and does not have the basic conditions for the tax rebate.
However, to realize the tax rebate, some conditions need to be met. On the one hand, the entrusting party and the agency should sign a standardized agency export agreement to clarify the rights and obligations of both parties, especially the clauses related to the tax rebate. On the other hand, the entrusting party needs to provide genuine and complete vouchers for exported goods and tax information, etc. If the entrusting party is a production enterprise, the exemption, credit and rebate method is usually implemented; if it is a foreign trade enterprise, the exemption and rebate method is adopted. In short, standardized operation is the key to ensuring that the entrusting party can obtain the tax rebate smoothly.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Generally speaking, whoever has paid the taxes in the previous links of the exported goods, the tax rebate belongs to them. The entrusting party has borne the corresponding taxes and fees in the process of producing or purchasing the goods, so the tax rebate should belong to the entrusting party.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
From a policy perspective, the subject of the export tax rebate for agency exports is the entrusting party. The agency only assists in handling the relevant procedures for exports and tax rebates and cannot obtain the tax rebate funds just because it provides services.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
In actual business, to determine who the tax rebate belongs to depends on the specific contract provisions. If the contract clearly states that the tax rebate belongs to the entrusting party, then it shall be executed according to the contract, but generally it is defaulted to belong to the entrusting party.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
The fact that the tax rebate belongs to the entrusting party is conducive to encouraging production enterprises to actively export. If it belongs to the agency, it may lead to chaos in the market order, because the agency is not involved in the actual production of the goods.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
The ownership of the export tax rebate for agency exports mainly depends on the essence of the business. The entrusting party is responsible for the core links such as the production and sales of the goods, so the tax rebate should naturally belong to the entrusting party.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
In financial treatment, the entrusting party will include the income from exported goods and the tax rebate, etc. into its own accounting system, which also indicates that the tax rebate belongs to the entrusting party.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
If the entrusting party is a small-scale taxpayer, although it cannot obtain the normal tax rebate like a general taxpayer, it cannot change the fact that the tax rebate should essentially belong to the entrusting party.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
The export tax rebate for agency exports belongs to the entrusting party. This is to follow the principle of tax fairness, because the entrusting party has borne the tax burden in the circulation of the goods.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Even if the agency has advanced the relevant expenses, it cannot change the regulation that the tax rebate belongs to the entrusting party. The expenses can be settled in other ways.