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, agent exports business concept

export agent means or other export enterprises of foreign trade enterprises, commissioned by the delegate units, charge d ' affaires of export sales of goods export business. Acting export business is characterized by, entrusted with the unit to the export of goods not for purchase accounting and export sales, profit and loss that does not burden the export of goods. When acting as trustee in the export business charges a percentage of the fees. Principal businesses are export sales.

  Second, agent exports the goods prove to handle provisions

principal-agent export business, with effect from July 1, 1995, the trustee handling rebate replaced by the principal shall apply for tax rebates, entrusted with the direction of the principal shall provide “ agent exports the goods to prove ”. In normal circumstances, the agent exports the goods to prove by fiduciary agent export agent export enterprises after the actual exchange of goods, to the tax authority in charge of export tax rebates. Tax authorities should be proof of entry-related content in a timely manner, and with the relevant electronic data after the certified certificate. At the time of “ agent exports the goods to prove ” Shi, fiduciary agent export enterprises should provide the following information to:

1, commissioned export agent Protocol;

2, and entrusted with the export agent “ export goods declaration ” (export tax rebates);

3, export goods export invoice;

4, export goods receipt verification form (export tax rebate special), except to the extent provided by the principal receipt verification.

export enterprises will export agent export of goods together with other export goods declaration or receipt verification, should also read the export goods declaration or write-off of export proceeds in the original and one copy.

III, principal-agent exports rebate (exemption) tax provisions

(a) granting a tax rebate Act of enterprise-wide and the scope of goods

1, manufacturer of own-account production of goods (including proliferation of products, collaboration, production, State revenue made by the internal revenue service [1991]003 document provided valuable goods);

2, have a right to engage in export business, material, distribution, foreign trade, industrial and trading enterprises, such as acquisitions of goods would provide tax rebates.

no right to engage in export business for circulation of goods purchased goods commissioned export agent export enterprises and production enterprises, will not be processed tax refunds.

principal applicants, refund (exemption) of tax, you must provide proof of the following information:

⑴ agent exports the goods to prove;

⑵ export goods declaration (export tax rebates);

c export of goods receipt verification form (export tax rebate special) and provides for collection except for the write-off of a trustee by;

⑷ export agent agreements (contracts) copies of;

v export sales statement;

fiduciary agent exports of goods together with other goods declaration or receipt verification, client when applying for a rebate must be provided to the trustee by the competent tax authorities after the signing of export tax rebate of export goods declaration (export tax rebates) or export goods receipt verification form (export tax rebate special) copies.

(b) agent export refund (exemption) for tax provision

agent export refund (exemption) for calculation of the tax, according to the principles of tax rebates belonging should be acting principal of export goods.

1, delegates are the manufacturer rebate (exemption) tax provisions

if the client is a production enterprise (regardless of whether the manufacturer has the right to engage in import and export), its agency export goods production enterprise of export goods, different “ to seek the back ” or “ exemption, offset and return ” calculated refund (exemption) for taxes.

if the principal shall belong to the small-scale VAT payers, its agency export goods, are exempt from value added tax, consumption tax, VAT no deduction or a tax rebate.

2, delegates are the right to engage in export tax refund provisions in other enterprises

provisions under the existing policy, the principal export management right of other enterprises, such as foreign trade companies, industrial enterprises, acting recoverable tax on exported goods should be based on value added tax special invoices of the goods and the amount of tax rebate rate to determine.  
 
 
 

 
 
   
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