I want to understand who claims the tax refund for commissioned agency exports, the refund process, and required documents. The best answer states that for commissioned agency exports, the principal generally claims the tax refund because the principal is the actual exporter of the goods. The principal must be qualified, collect documents such as export customs declarations, declare through the electronic tax bureau, and receive the tax refund after tax authorities approve the application. In special circumstances, the agent may apply for a tax refund as self-operated exports.
Can companies acting as export agents get tax refunds?
Resolved
Our company is engaged in agency export business, and we would like to understand if companies acting as export agents can get tax refunds? Is the refund process complicated? Are there any special requirements? We hope that knowledgeable friends can explain it to me in detail, so that I can have a clearer understanding of export agency tax refunds and avoid some problems later.
Trade Expert Insights Answers
Generally speaking, companies acting as export agents cannot directly obtain tax refunds. The subject of the tax refund is usually the principal, not the agent. This is because, in principle, export tax refunds are given to the VAT taxpayer or consumption tax taxpayer of the exported goods, which is the principal who actually bears the tax burden.
However, the agent needs to assist the principal in handling tax refund related matters. The specific process is as follows: First, the principal must collect all relevant documents and declare the VAT and consumption tax exemption and refund for export goods to the competent tax authority within each VAT taxpayer declaration period from the month following the date of customs declaration for export of goods to April 30 of the following year. The principal needs to prepare a series of documents such as the agency export agreement, customs declaration form, invoice, etc. The agent needs to provide relevant information such as proof of agency export goods in a timely manner to assist the principal. Throughout the entire process, the preparation of documents and the timing of the declaration are crucial, otherwise it may affect the tax refund.
Although agency export companies cannot refund taxes on their own, they should organize relevant documents for the principal, such as customs declaration forms and verification forms, which are very important for the principal's tax refund.
Agency export companies should understand that if the principal is a manufacturing enterprise, it generally adopts the exemption-offset-refund method; if it is a foreign trade enterprise, it adopts the exemption-refund method. The tax refund operations differ for different types of principals.
Agency export companies should cooperate with the principal to collect the required documents as soon as possible after the goods are exported and hand them over to the principal in a timely manner to facilitate their tax refund declaration. Otherwise, delaying the time will be very troublesome.
If the agency export company operates in a standardized manner and can help the principal smoothly obtain tax refunds, it will be beneficial for long-term cooperation. However, if errors occur during the assistance process and affect the principal's tax refund, it will be bad.
Some regions have additional requirements for agency export tax refunds. Agency companies need to pay attention to local policies and communicate with the principal in advance to avoid problems caused by policy differences.
In agency export tax refunds, agents should not overlook the review of the principal's qualifications. If the principal's qualifications have problems, the tax refund will also be affected.
Agents should understand that although they do not directly refund taxes in the tax refund link, their role in document transfer and information communication is very important, and they should actively fulfill their responsibilities.
When companies engage in agency export tax refunds, they should stay informed about changes in tax refund policies in their daily operations, so that they can avoid mistakes when assisting principals and ensure the smooth progress of tax refunds.