In the case of no tax refund for agency export, generally the principal pays the tax. This is because the principal is the actual owner of the goods and the main beneficiary of the export business. According to relevant tax laws and regulations, if export goods do not meet the tax - refund conditions, they need to be taxed as domestic - sold goods. The principal should calculate and pay value - added tax and other relevant taxes according to the tax - calculation method for domestic - sold goods, based on the sales amount and the applicable tax rate. For example, if the sales amount of export goods is 1 million yuan and the applicable value - added tax rate is 13%, then the value - added tax that the principal needs to pay is 100×13% = 130,000 yuan (the deduction of input tax amount and other situations are not considered here). However, the two parties can also clearly stipulate the tax liability in the agency - export contract. If there are special agreements, follow the agreement, but it shall not violate tax laws and regulations.
When the principal pays taxes, it needs to prepare relevant export documents and other materials, accurately calculate the tax payable, and declare and pay in a timely manner to avoid adverse consequences such as fines for overdue payment.
Professional consultant answers
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
In the case of no tax refund for agency export, generally the principal pays the tax. This is because the principal is the actual owner of the goods and the main beneficiary of the export business. According to relevant tax laws and regulations, if export goods do not meet the tax - refund conditions, they need to be taxed as domestic - sold goods. The principal should calculate and pay value - added tax and other relevant taxes according to the tax - calculation method for domestic - sold goods, based on the sales amount and the applicable tax rate. For example, if the sales amount of export goods is 1 million yuan and the applicable value - added tax rate is 13%, then the value - added tax that the principal needs to pay is 100×13% = 130,000 yuan (the deduction of input tax amount and other situations are not considered here). However, the two parties can also clearly stipulate the tax liability in the agency - export contract. If there are special agreements, follow the agreement, but it shall not violate tax laws and regulations.
When the principal pays taxes, it needs to prepare relevant export documents and other materials, accurately calculate the tax payable, and declare and pay in a timely manner to avoid adverse consequences such as fines for overdue payment.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Usually, the one who owns the goods pays the tax, so most likely it is the principal who pays the tax. After all, the goods belong to the principal, and the agent only provides services and does not bear the tax - paying responsibility.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
It depends on how the contract is signed. If the contract clearly specifies the tax - paying party when there is no tax refund, follow the contract. If it is not clear, the principal pays the tax according to the usual practice.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Generally, it is the principal who pays. The agent is mainly responsible for the export - process operation, and the fundamental tax liability still lies with the principal. The principal should pay taxes according to the regulations for domestic sales.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
In most cases, the principal pays the tax because the agent only performs the agency duties, and the ownership of the goods belongs to the principal. The principal needs to assume the tax - paying obligation according to relevant tax policies.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
The tax - paying responsibility generally falls on the principal. The principal should handle the non - tax - refunded export goods as domestic - sold goods and pay taxes according to tax regulations.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Normally, it is the principal who pays the tax. After all, this is closely related to the ownership of the goods, etc. The principal has to calculate and pay the tax as required.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Basically, it is the principal who pays. The agent is not the substantial owner of the goods, so tax - paying is still the business of the principal, and it should be taxed as domestic - sold goods.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Judging from common practices, the principal pays the tax more often. It should declare and pay taxes to the tax authorities according to the tax - calculation rules for domestic sales.