1. The answers are as follows

1. Yes, the invoice will be issued to the company you export to, and you will also need to collect foreign exchange. Your company will settle the foreign exchange and then send the money. Transfer it to this company A. Your company also needs to sign an agency agreement with Company A, and Company A will also give your company agency fees for helping Company A export.

2. If Company A has the right to import and export, it can export directly. If your company still needs to provide documentation services, you sign an agreement "Consulting Service Agreement" with Company A and your company will receive consultation. Service fee. If you are hired as an export agent, you can export in the name of your company, and your company will get a tax refund.

3. If Company A has the right to import and export, it can export directly, and the remittance will be remitted to Company A’s account. If you still need to submit documents, you must sign an agreement with Company A "Consulting Service Agreement" 》Your company charges consulting service fees.

4. You sign an agreement "Consulting Service Agreement" with Company A. Your company charges consulting service fees, so you pay VAT.

2. The specific business process of export agency:

1. The foreign trade branch concludes the transaction through negotiation through trade fairs and other channels. After signing the contract, the foreign trade branch shall act accordingly. Issue a demand notice instead of a copy of the contract to notify the factory and consider preparing for production.

2. Letter of credit International trade usually uses letters of credit for settlement. Generally, the transaction cannot be completed until the foreign businessman sends the letter of credit through the bank. In the contract, the deadline for obtaining the certificate should be stipulated. If the certificate is not issued upon expiration, the foreign trade company should be responsible for urging the certificate.

3.

Foreign trade certificate review and notification of stocking. After the bank’s preliminary review of the letter of credit, the foreign trade company will also review it according to the terms of the original contract. After passing the review, the original copy will be retained. In preparation

if you submit a document for payment in the future, a copy will be forwarded to the factory. After the factory sees the letter of credit, there is no risk in formally arranging the workshop to start production. After the factory production and stocking is completed, the delivery notice is filled in and the products are delivered to the warehouse of the foreign trade company.

4. After receiving the goods at the foreign trade company's warehouse, the relevant departments will immediately start handling the shipment, including chartering, booking space, applying for commodity inspection, taking out insurance, packing and warming, and preparing documents. , declare to customs, etc.

5. Customs declaration: A full-time customs declaration agent who has passed the customs examination will fill in the customs declaration form, attach the relevant documents and submit it to the customs for supervision and inspection. The goods will be released after paying the customs duties. The customs declaration form must be accompanied by a certification page dedicated to tax refund. In addition, a verification form for export collection of foreign exchange must be attached, which must be stamped with a release seal by the customs and then be retrieved and submitted to the Administration of Foreign Exchange for verification.

6. Presentation of documents and negotiation. After the foreign trade company has completed the above procedures and obtained the ocean bill of lading and other documents, it will go to the Bank of China and other foreign exchange banks together with the original letter of credit to request negotiation. After the bank examines the documents and confirms that the documents are consistent, the bank will advance the payment and send the documents abroad to claim the advance.

7. Foreign exchange settlement When the foreign exchange bank negotiates the settlement, the foreign exchange will be converted into RMB according to the buying price on the day and a foreign exchange settlement notice will be filled out, and the handling fee will be deducted and transferred to foreign trade.

8. After receiving the remittance, the foreign trade company will fill in the "Transfer Settlement Form" after deducting the original advance payment for shipping, insurance, commodity inspection fees, etc. and agency handling fees. The amount will be transferred to the factory.

9. After the product has been declared for export and has been financially processed for sales, the entrusting enterprise shall fill in the "Export Product Tax Refund Application Form" on a monthly and ten-day basis, and provide relevant certificates such as invoices (copies) ), and attach the "Agency Export Product Certificate" issued by the agency unit to apply for tax refund to the tax authority in charge of export tax refund where the enterprise is located.

10. Accounting The factory finance department makes corresponding accounting entries based on the export invoices, transfer notices and tax refund forms transferred from the foreign trade company and records them in the account in a timely manner

Extended information< /p>

Commonly used terms

Ex (Point of Origin) (delivery at place of origin), also known as EXW (Ex Works)

EXW is one of the international trade terms, which refers to Delivery is completed when the seller hands over the goods to the buyer at its location or other designated location (such as a workshop, factory or warehouse), and the seller does not handle export customs clearance or load the goods onto any means of transport.

FOB (Free on Board) (delivery on the means of transportation)

FOB is also called "free on board price". In practice, it is usually used as "FOB? Port (port of departure)" ) According to the FOB transaction, the buyer is responsible for sending a ship to pick up the goods. The seller should load the goods on the ship designated by the buyer at the shipping port specified in the contract and within the specified period, and notify the buyer in a timely manner. In the actual transaction, the buyer will entrust it. The seller helps charter the ship, book the warehouse, pay insurance, etc., which is a quasi-CIF, and the buyer will pay the seller additional fees! When the goods cross the ship's rail during loading, the risk is transferred from the seller to the buyer.

FAS (Free Alongside Ship) (shipside delivery; shipside delivery)

Free alongside ship trade term, English is Free Alongside ship (named port of shipment) ) is Free Alongside Ship (designated port of shipment), abbreviated as FAS. It means that the seller delivers the goods to the ship at the designated loading port terminal or on a barge. From then on, the buyer must bear all costs and risks of loss or damage to the goods. In addition, the buyer must go through export customs clearance procedures.

FCA (Free Carrier) is delivered to the carrier (... designated place)

FCA is a free carrier, which is "delivered to the carrier (? designated place)" It means that as long as the seller delivers the goods to the carrier designated by the buyer at the designated place and goes through the export customs clearance procedures, the delivery is completed

C&F (Cost and Freight) (cost plus freight) is changed to CFR (In actual foreign trade operations, many customers also like to use CNF to represent C&F. In fact, they just replace the symbol & with N, which means the same thing)

References Baidu Encyclopedia Foreign Trade