When acting as an import agent, the company must sign an import contract, go through the formalities of making documents, purchasing foreign exchange, paying foreign exchange and customs declaration, and be responsible for the authenticity of the documents handled. It is forbidden to purchase foreign exchange without a license or apply to the bank for foreign exchange purchase or arbitrage with false documents.
Extended data
The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the non-refundable products exported by export enterprises in the form of "four exemptions and three missing items" stipulates that:
In order to protect the economic interests of the state and enterprises, the Ministry and the bureau decided:
First, all kinds of foreign trade export enterprises should strengthen the management of export business, correct their business style, and may not trade, buy or export products under the condition of "four shortages and three shortages".
Two, the tax authorities and economic and trade audit departments should strengthen the audit of export tax refund vouchers, and the "four self and three shortages" business of export enterprises are not allowed to apply for tax refund.
3. Anyone who violates the above provisions and causes losses to the state or enterprises shall stop the tax refund until the right to export is cancelled, and the administrative responsibility of the parties concerned shall be investigated, and economic punishment or political and economic sanctions shall be imposed. If the circumstances are particularly serious, they shall be handed over to judicial organs for criminal responsibility.
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