Starting from July 1, 1995, the agent shall handle the tax refund procedures, the agent shall handle the tax refund procedures, and the agent shall provide the agent with the certificate of agent export goods。Under normal circumstances, after the actual settlement of the export goods on behalf of the agent, the agent of the export enterprise shall handle the tax authorities in charge of export tax refund。The tax authority shall enter the relevant contents in time and issue a certificate after verifying with the relevant electronic data。The export enterprise of the trustee shall provide the following information when applying for the certificate of export agency:
1.Agent export agreement;
2.The agent's export goods declaration form (export tax refund form);
3.Export invoice for export goods;
4.Receipt of foreign exchange for export goods (special for export tax refund), unless the entruster to write off the foreign exchange。
If the exporter declares or cancels the goods to be exported together with other export goods, the original and photocopy of the export goods declaration form or export cancelling form shall also be attached。
Provisions on tax refund of export goods entrusted to agents
The scope of enterprises and the scope of goods that are allowed for tax refund
1, the production of self-produced goods (including diffusion products, cooperative production products, the State tax Bureau issued by the State tax document [1991]003 provisions of the valuable goods)
2. Goods purchased by enterprises with the right to export, such as commerce, materials, sales, foreign trade, industry and trade, which are subject to tax refund according to regulations。
No tax refund shall be granted for the goods operated by a circulation enterprise without the right to export, or for the goods purchased by a production enterprise to be exported on behalf of an exporting enterprise。
When applying for tax refund (exemption), the entrusting party must provide the following documents:
(1) Certificate of export goods;
(2) Export goods declaration form (export tax refund form);
(3) Export goods remittance verification form (special for export tax refund), in addition to the trustee's remittance verification;
(4) A copy of the export agency agreement (contract);
(5) Details of sales of export goods;
If the agent shall declare or write off the exported goods together with other goods, the client shall, when applying for tax refund, provide a copy of the export goods declaration form (export tax refund form) or the export goods write-off form (special for export tax refund) signed by the agent's competent export tax refund authority。
Agent export goods tax refund provisions。
The calculation of the tax refund (exemption) of the export goods shall be carried out by the customer of the export goods agent in accordance with the principle of tax refund attribution。
1, the client is the production enterprise tax refund provisions。
If the agent is a production enterprise (regardless of whether the production enterprise has the right to import and export), the goods exported by the agent is compared with the goods exported by the production enterprise, the tax refund (exemption) shall be calculated according to the method of tax collection before exemption, exemption, credit and refund。
When the client is a small-scale taxpayer, the goods exported by the agent are exempt from value-added tax and consumption tax, and the import tax is not deducted or refunded。
2.Tax refund provisions for other enterprises with export rights。
According to the current policy provisions, the client is other enterprises with the right to export, such as foreign trade enterprises, industrial and trade enterprises, etc., the tax refund of the export goods shall be calculated according to the amount of the special VAT invoice for the goods and the relevant tax rebate rate。