The main body handling the taxation for export on behalf of others usually depends on the situation. Generally speaking, if the export business on behalf of others belongs to the consignment agency mode, and the consignee handles matters such as export customs declaration in the name of the consignor, then the consignor will handle the declaration of value-added tax and consumption tax for export goods and related matters regarding taxation. The consignor should prepare documents such as the export goods customs declaration form and the agency export agreement according to the regulations and declare to its competent tax authority.
If the consignee declares customs for export in its own name and actually undertakes responsibilities related to the export sales of goods, etc., the consignee needs to handle matters such as export taxation by itself in accordance with the way of deemed purchase and sale, and calculate and pay relevant taxes such as value-added tax according to the regulations. In addition, different trade models, tax types, and the specific requirements of local tax authorities may vary. Enterprises must communicate fully with the local tax authorities to clarify the operation process and avoid tax risks.
Professional consultant answers
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
The main body handling the taxation for export on behalf of others usually depends on the situation. Generally speaking, if the export business on behalf of others belongs to the consignment agency mode, and the consignee handles matters such as export customs declaration in the name of the consignor, then the consignor will handle the declaration of value-added tax and consumption tax for export goods and related matters regarding taxation. The consignor should prepare documents such as the export goods customs declaration form and the agency export agreement according to the regulations and declare to its competent tax authority.
If the consignee declares customs for export in its own name and actually undertakes responsibilities related to the export sales of goods, etc., the consignee needs to handle matters such as export taxation by itself in accordance with the way of deemed purchase and sale, and calculate and pay relevant taxes such as value-added tax according to the regulations. In addition, different trade models, tax types, and the specific requirements of local tax authorities may vary. Enterprises must communicate fully with the local tax authorities to clarify the operation process and avoid tax risks.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Normally, the certificate of export goods on behalf of others is issued by the consignee and handed over to the consignor. The consignor will handle tax refunds or taxation with this and other documents, so usually it is the consignor who handles the taxation.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
If the agency contract has a clear agreement, the main body handling the taxation will be determined according to the contract, and both parties can negotiate and decide who will be responsible for handling it based on the actual business situation.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
From a practical perspective, generally, whoever is responsible for the financial accounting of export sales is more inclined to handle matters related to export taxation, which is convenient for financial processing and tax declaration.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
For export on behalf of others involving consumption tax, if the consignee is a foreign trade enterprise, the consignee will handle the consumption tax refund; if the consignee is a manufacturing enterprise, the consignor will handle the consumption tax taxation.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
If the consignor is a small-scale taxpayer, it may be handled by the consignee on behalf of the consignor for the taxation declaration, because small-scale taxpayers have their particularities in tax treatment.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
If the export goods on behalf of others belong to the goods that are clearly stipulated by the state not to be refunded (exempted) from tax, the consignee generally needs to calculate and pay value-added tax according to the domestic sales of goods, that is, the consignee will handle the taxation.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
In some cases, the local tax authority may designate the main body handling the taxation according to the actual situation of the enterprise, and the enterprise needs to execute according to the requirements of the tax authority.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
If the export business on behalf of others involves special models such as cross-border e-commerce, the main body handling the taxation may need to be determined according to relevant cross-border e-commerce tax policies and may not necessarily follow the conventional mode.