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Regulations on entrusting agents to export tax refunds

Export agents refer to foreign trade enterprises or other export enterprises that are entrusted by the entrusting unit to handle An export business that involves the sale of export goods. Below I have prepared some regulations on entrusting export tax rebates for your reference!

1. The concept of agency export business

The characteristic of agency export business is that the entrusted unit does not handle the accounting for the purchase of export goods and self-operated export sales, and does not bear the responsibility for the export of goods. Profit and loss. In the export agency business, the trustee charges a certain percentage of handling fees. The entrusted enterprise is self-operated export sales.

II. Regulations on handling certificates for export goods by agency

For entrusted export agency business, starting from July 1, 1995, the tax refund will be handled by the entrusted party instead of the entrusting party, and the entrusted party will handle the tax refund. Provide "Proof of Agent Export Goods". Under normal circumstances, the "Certificate of Agent Export Goods" shall be issued by the entrusted export agent enterprise to the tax authority in charge of export tax refund after the agent export goods have actually settled foreign exchange. The tax authorities should enter the relevant content of the certificate in a timely manner and verify it with the relevant electronic data before issuing the certificate. When applying for the "Certificate of Agent Export Goods", the entrusted export agent enterprise should provide the following information:

1. The entrusted agent export agreement;

2. The "export goods exported by the entrusted party" "Customs Declaration Form" (export tax refund page);

3. Invoice for export of export goods:

4. Verification form for foreign exchange collection for export goods (exclusively for export tax refund), the agreement stipulates that the entrusting party Except for the write-off of foreign exchange receipts.

If an export enterprise declares the goods exported by agency together with other export goods for export or verification of foreign exchange collection, it should also attach an original and a copy of the customs declaration form for export goods or the verification form for export foreign exchange collection. .

3. Regulations on tax refund (exemption) for goods exported through entrustment

(1) Scope of enterprises and scope of goods allowed to handle tax refund

1. Production enterprises Self-produced goods (including diffusion products, collaborative production products, and valuable goods specified in Guoshuifa [1991] No. 003 document of the State Administration of Taxation);

2. Have the right to operate exports Goods purchased by commercial, material, supply and marketing, foreign trade, industry and trade enterprises that are eligible for tax refunds in accordance with regulations.

Tax refunds will not be processed for goods operated by circulating companies without export rights and goods purchased by production companies entrusted to export companies for export.

When applying for tax refund (exemption), the client must provide the following voucher information:

(1) Proof of agency export goods;

(2) Customs declaration form for export goods (export tax refund page);

(3) Verification form for foreign exchange collection for export goods (exclusively for export tax refund), except where the agreement stipulates that the trustee shall collect foreign exchange for verification;

(5) Detailed account of export goods sales;

The trustee shall declare the goods exported by agency together with other goods or For foreign exchange collection and write-off, the entrusting party must provide a copy of the customs declaration form for export goods (export tax refund page) or the foreign exchange collection and write-off form for export goods (exclusively for export tax refund) signed by the tax authority in charge of export tax refund of the entrusting party when applying for tax refund. .

(2) Regulations on tax refund (exemption) for agent export goods

The calculation of tax refund (exemption) for agent export goods should be based on the principle of tax refund attribution. Performed by the entrusting party.

1. Tax refund (exemption) regulations if the entrusting party is a manufacturing enterprise

If the entrusting party is a manufacturing enterprise (regardless of whether the manufacturing enterprise has the right to operate import and export operations), it shall entrust the export agent The goods shall be compared with the self-operated export goods of the production enterprise, and the tax refund (exemption) shall be calculated according to the method of "collect first, then refund" or "exemption, credit and refund" according to different circumstances.

If the entrusting party is a small-scale taxpayer, the goods exported by the entrusting agent will be exempted from value-added tax and consumption tax, and the input tax will not be deducted or refunded.

2. Tax refund regulations if the entrusting party is other enterprises with export operation rights

According to current policies and regulations, the entrusting party is other enterprises with export operation rights, such as foreign trade enterprises, industrial enterprises, etc. For trading companies, etc., the tax refundable for agent exported goods should be calculated and determined based on the amount of the special value-added tax invoice for the goods and the relevant tax refund rate.