The company has export business and wants to find an agency for export tax refunds. It inquires about the fee methods and whether there are fixed standards, whether it is based on the export amount, the tax refund amount ratio, or other methods. The best answer states that the fee methods usually include a certain percentage of the export amount (around 0.5% - 2%), a percentage of the tax refund amount (10% - 30%), or a fixed fee. When choosing, one should consider the business situation, the agency's professionalism, reputation, etc.
Can foreign trade enterprises acting as agents for export receive tax refunds? How to operate?
Resolved
Our company is a foreign trade enterprise. We recently took on an agency export business. Previously, we handled tax refunds for our own exports. We are unclear about whether we can get tax refunds for this agency export, and if so, how to operate it specifically. We hope that friends who understand can explain it to me, the more detailed the better, thank you!
Trade Expert Insights Answers
Foreign trade enterprises can receive tax refunds for agency exports, but the subject of the tax refund is the consignor, not the agent. The specific process is as follows: First, the consignor and the agent need to sign a consignment export agreement. Then, the agent is responsible for handling export customs declaration, foreign exchange collection, and other procedures, and delivering the relevant documents to the consignor within the prescribed time. After receiving the documents, the consignor applies for a tax refund to the competent tax authority in their locality. When applying for a tax refund, the consignor needs to provide documents such as proof of agency export goods, export customs declaration form, and export foreign exchange verification form. During the process, special attention should be paid to the authenticity, completeness, and timeliness of the documents to avoid affecting the tax refund progress due to document issues. At the same time, tax authorities in different regions may have slightly different specific requirements, so it is recommended to communicate and confirm with the local tax authorities in advance.
In summary, as long as the operation follows the prescribed procedures, tax refunds for agency exports by foreign trade enterprises can be processed smoothly.
For agency export tax refunds, the consignor should remember to declare the tax refund within the VAT tax filing period from the month following the date of customs declaration and export of goods to April 30 of the following year. Otherwise, it may not be possible to handle it if it is overdue.
When handling agency export tax refunds, all relevant documents must be prepared completely. For example, the agency export agreement is an important document to prove the agency relationship, so do not miss it.
Attention should also be paid to foreign exchange collection, ensuring that foreign exchange can be collected normally according to regulations, otherwise it may affect the approval of the tax refund.
If you encounter any questions during the tax refund process, in addition to asking the local tax authorities, you can also consult professional tax agency institutions, such as Zhongmaoda, which can provide detailed guidance.
Agency export tax refunds involve many details. For example, the information on the customs declaration form must be accurate and correct, otherwise it may lead to delays in tax refunds.
Before applying for a tax refund, the consignor must first confirm whether they are eligible for a tax refund, such as whether they have completed the export tax refund (exemption) filing, etc.
The invoice for exported goods is also crucial. It must be issued in accordance with regulations, otherwise it may affect the calculation of the tax refund amount.
If the goods for agency export are special commodities, there may be additional requirements, which should be understood in advance.