Who is the actual recipient of import and export tax rebates?

"Mr. Zhang recently completed a batch of goods export, but his finance department informed him that 'the tax rebate entity does not meet the requirements'——This is already the third enterprise this month that has been rejected due to entity issues." If you have also wandered around in the maze of import and export tax rebates, today's article is the compass prepared for you.

Who is the real protagonist of tax rebates?

In the stage of import and export trade, The tax rebate entity must meet three conditions simultaneously:

• Hold a valid import and export business operation right
• Complete customs declaration registration
• Have the qualification of a general VAT taxpayer

Ms. Li's cross-border e-commerce company once stepped into a pit: Exporting in the name of a domestic trading company, and as a result, lost 12% of the tax rebate due to the lack of customs declaration qualifications. Here, it should be noted particularly: The actual consignor ≠ the legal tax rebate entity, just as the film producer doesn't necessarily appear in the cast list.

The Dilemma of Dual Entities in the Agency Model

When small and medium-sized enterprises export through professional institutions such as Zhongshitong, the "dual entities" confusion often occurs:

• Principal (actual consignor): Responsible for providing goods and VAT invoices
• Agent (customs declaration entity): Handles customs clearance procedures and receives foreign exchange

The new regulations in 2023 clearly require: The tax rebate declaration must be initiated by the agent, but the final ownership of the tax rebate belongs to the principal. This is just like a rental intermediary signing a contract on behalf, but the rental income always belongs to the landlord.

The Pit-Avoidance Guide for Three Types of Special Entities

These "atypical contestants" are most likely to stumble in tax rebates:

• Offshore companies: Although they can receive foreign exchange, they cannot enjoy tax rebates due to not paying taxes in China
• Individual industrial and commercial households: Unless upgraded to a general taxpayer, the tax rebate rate will be halved
• Users of comprehensive foreign trade service platforms: Clearly stipulate the tax rebate terms to avoid "being named an agent but actually a sale"

A certain lighting factory took orders with a Hong Kong company and then exported through a mainland factory, but was stuck in the tax rebate process for half a year due to insufficient proof of entity connection.

Is your enterprise truly "qualified for the job"?

It is recommended to immediately take three actions:

• Check whether the record of filing for foreign trade operators is valid
• Verify the annual review status of the customs e-port card
• Confirm that there are actual export records in the last 12 months

Don't forget, just as driving requires a driver's license, All tax rebate operations without entity qualifications are like driving without a license. Now go and check your "enterprise document package". Welcome to share the tax rebate entity problems you have encountered in the comment section——Perhaps the next case will appear in our solution special topic.