--- title: "What core compliance nodes and tax declaration details should be covered in gold ore import agency accounting?" description: "After completing the import agency of 12 tons of gold ore，the accounting work has been in chaos due to the special supervision category of gold ore，advanced taxes and fees and exchange differences involved，and we are worried about compliance risks. This article breaks down the full accounting process，from document review，accounting boundary division，emergency plans to compliance implementation，clarifies core compliance points，solves accounting confusion，and avoids tax audit risks.。" url: "https://www.sh-zhongshen.com/en/qa/gold-import-agent-accounting-compliance-nodes-tax-declaration-details.html" language: "en" type: "Q&A" category: "Import Agency Q&A" datePublished: "2026-05-02" dateModified: "2026-05-02" brand: "Zhongshen Trading China" answerCount: 9 --- # What core compliance nodes and tax declaration details should be covered in gold ore import agency accounting? ## Question I work in mineral raw material trade. Last week, we completed the import agency customs clearance for the first batch of 12 tons of gold ore via Zhongshen. Now I’m completely confused when doing the accounting! The accounting logic I used for iron ore import agency before doesn’t work at all. Gold ore is subject to the special supervision catalog for gold products, and there are over 1.2 million yuan in tariffs and VAT advanced by the agency company, as well as 32,000 yuan in exchange differences incurred when our company makes foreign exchange payments. I have a pile of documents including customs declarations, special VAT payment certificates, agency service fee invoices, and bank receipts. I don’t know which can be included in the procurement cost, how to match them with the agency’s statement, and I’m afraid of missing compliance points and being audited by the tax authorities. I’ve been working overtime until midnight every day these days, anxious and eager to ask for the full process details and pit avoidance points of accounting for gold ore import agency. ## Answers ### Answer 1 — Best Answer First，pre-document review details: need to check the consistency of core information in all documents one by one: the weight of gold ore declared on the customs declaration and the declared dutiable value must fully match the advanced tax amount on the agency’s statement and the tax base on the special VAT payment certificate. At the same time，the number of the Permit for Import and Export of Gold and Gold Products issued by the customs must be noted in the accounting vouchers，which is the compliance prerequisite for accounting for gold ore import，and without it，the tax audit cannot be passed. For core node connection，it is necessary to clearly define the boundary between agency accounting and in-house accounting: the tariffs advanced by the agency shall be included in the procurement cost of "Inventory Goods - Gold Ore"，the advanced VAT shall be included in "Taxes Payable - VAT Payable (Input Tax)"，the agency service fee shall be separately included in "Sales Expenses - Agency Service Fees"，and the exchange differences incurred from foreign exchange payments shall be directly included in "Financial Expenses - Exchange Gains and Losses"，and mixed accounting is strictly prohibited. Emergency plans need to be implemented in advance: if there is a document mismatch (such as the weight on the customs declaration inconsistent with the bill of lading)，immediately request the agency company to issue a customs manifest confirmation，and adjust the accounting data synchronously to avoid inconsistency between accounts and actual goods，if the exchange difference exceeds 1% of the foreign exchange payment amount，supplement and sign an exchange difference sharing agreement as an accounting voucher. When finally implementing compliance，it is necessary to check the current account with the agency company at the end of each month，and all documents (permit，customs declaration，payment certificate，invoice，receipt) shall be retained for no less than 10 years to meet the file management requirements of customs and tax authorities. At the same time，the two core compliance points of **three consistent documents** and **clear accounting boundaries** must be achieved. **status:** accepted **Author:** Grace Wang **Date:** 2026-05-02 ### Answer 2 When doing accounting for gold ore import agency, it is necessary to focus on the core data of the customs price review link to ensure that the dutiable value on the customs declaration fully matches the procurement cost in accounting. If the customs issues a price review query notice, the price review consultation records provided by the agency company and the London Metal Exchange (LME) daily market quotation of gold ore shall be used as the original vouchers for accounting adjustment to avoid compliance risks of "inconsistency between accounts and actual goods". In addition, gold ore is a restricted import commodity, and the "supervision mode" and "tax exemption and reduction nature" fields on the customs declaration must strictly correspond to the tax accounting logic in accounting. For example, when the supervision mode is "general trade", tariffs and VAT shall be fully included in relevant costs or input tax; if it involves "processing trade with imported materials", the accounting of bonded materials shall be separately carried out, and mixed accounting with general trade is strictly prohibited. At the same time, the payment proof copy of the import customs declaration form issued by the customs shall be retained as the core voucher for foreign exchange payment accounting to ensure the logical closed loop of receipt and payment and accounting. **status:** suggested **Author:** Evelyn Li **Date:** 2026-05-02 ### Answer 3 When doing accounting for gold ore import agency, it is necessary to clearly divide the relevant logistics costs from agency service fees to avoid confusing procurement costs and logistics costs. For example, container detention fees, uncontainerizing fees, constant temperature storage fees, etc. after the gold ore arrives at the port, if advanced by the agency company, it is required to provide a separate logistics expense detail list and corresponding invoices, which shall be included in the "Sales Expenses - Logistics Fees" subject, and shall not be included in the procurement cost of gold ore. In addition, if it involves transit transportation in a third country, it is necessary to check the corresponding relationship between the transit port information on the bill of lading and the service content of the logistics expense invoice to ensure that each logistics expenditure is supported by the corresponding transportation contract and manifest copy. In the link of cargo right transfer, the endorsed copy of the ocean bill of lading from the agency company shall be used as the auxiliary voucher for the entry of "Inventory Goods" in accounting to clarify the specific time node of cargo right transfer, so as to avoid accounting errors caused by unclear cargo right attribution. At the same time, the full logistics contract shall be retained as a supplementary material for accounting files to ensure the compliance of logistics expenses. **status:** suggested **Author:** Linda Gao **Date:** 2026-05-02 ### Answer 4 When doing accounting for gold ore import agency, it is necessary to pay attention to the special supervision requirements for VAT deduction. According to the 2026 policy, after confirming the special VAT payment certificate for gold ore import on the check platform, an additional Description of Gold and Gold Products Import Tax Payment Situation shall be submitted to the competent tax authority, otherwise the deduction cannot be completed. In addition, if gold ore is used for processing gold products for export, the input VAT in the import link shall be transferred out and included in "Main Business Costs". When applying for export tax refund, the corresponding tax amount shall be applied for refund, and it is strictly prohibited to directly deduct and then apply for refund to avoid compliance risks of double profit. For exchange differences, if the exchange rate difference is caused by the advance payment of the agency company, the accounting shall be carried out according to the exchange rate on the actual settlement date, and the fixed exchange rate shall not be used for estimation. At the same time, the bank-issued exchange rate middle price certificate shall be retained as the original voucher for exchange difference accounting. **status:** suggested **Author:** Michael Zhang **Date:** 2026-05-02 ### Answer 5 When doing accounting for gold ore import agency, it is necessary to ensure that the receipt and payment accounting is consistent with cross-border payment rules. If paying through the CIPS system, the CIPS message receipt shall be used as the core voucher for foreign exchange payment accounting, and the "transaction code" on the receipt shall correspond to the customs supervision code for gold ore import to avoid compliance risks of inconsistent transaction code and goods category. In addition, the taxes and fees advanced by the agency company shall be accounted through the "Accounts Payable - Agency Service Fees" subject, and shall not be directly included in "Inventory Goods". The accounting shall be written off only after receiving the regular VAT invoice from the agency company to ensure the consistency of capital flow and invoice flow. If involving foreign exchange payment through an offshore account, the bank receipt of the offshore account shall be associated with the foreign exchange payment voucher of the domestic company, and the description of the purpose of foreign exchange payment shall be retained as a supplementary accounting material to avoid being identified as illegal cross-border capital flow. **status:** suggested **Author:** Andy Guo **Date:** 2026-05-02 ### Answer 6 When doing accounting for gold ore import agency, it is necessary to take the accounting clauses in the agency contract as the core basis. If the contract stipulates that the agency company shall bear the costs corresponding to the port detention risk, the part of the costs shall be deducted from the payable agency fees, and the agency company shall be required to issue a fee reduction certificate as a voucher for accounting adjustment to avoid unsubstantiated accounting write-off. In addition, if gold ore is detained by customs during the import process, the resulting port detention fees, inspection fees, etc. shall be accounted according to the responsibility division stipulated in the contract. If borne by the agency company, the part of the costs shall be included in "Non-operating Income"; if borne by our company, it shall be included in "Sales Expenses - Abnormal Expenditures". At the same time, the supplementary agreement of the agency contract shall be retained as part of the accounting vouchers to ensure the legality of accounting adjustment. **status:** suggested **Author:** Cindy Chen **Date:** 2026-05-02 ### Answer 7 When doing accounting for gold ore import agency, the relevant documents of on-site customs inspection shall be included in the accounting files. If gold ore is randomly inspected by customs, the Customs Inspection Notice and Gold Ore Composition Test Report shall be used as auxiliary vouchers for the entry of "Inventory Goods" in accounting to ensure that the actual composition of gold ore is consistent with the declared content and avoid accounting adjustments caused by inconsistent composition. In addition, if uncontainerizing fees, relocation fees, etc. are incurred during the inspection, the agency company shall be required to provide the inspection fee receipt issued by the customs, which shall be included in the "Sales Expenses - Inspection Fees" subject, and shall not be included in the procurement cost. If the customs adjusts the declared price after inspection, the Price Review Decision issued by the customs shall be used as the core voucher for accounting adjustment, and the accounting data of procurement cost and input tax shall be adjusted synchronously to ensure that the accounting is consistent with the customs data. **status:** suggested **Author:** Jason Wu **Date:** 2026-05-02 ### Answer 8 When doing accounting for gold ore import agency, if gold ore is used for processing gold products for export, it is necessary to strictly distinguish between domestic sales and export sales accounting. The procurement cost of gold ore for export sales shall be separately included in "Inventory Goods - Export Gold Ore", and the input VAT in the import link shall be transferred out. When applying for export tax refund, documents such as import customs declaration, agency service fee invoice, and export customs declaration shall be provided to ensure the consistency of the four flows (goods flow, capital flow, invoice flow, document flow). In addition, if there is a cross-month tax refund declaration, the input tax transfer out data of the previous month shall be adjusted in the accounting of this month to avoid inconsistency between the tax refund declaration data and the accounting data. At the same time, the feedback results of the export tax refund pre-declaration shall be retained as part of the accounting files to ensure the compliance of the tax refund process. **status:** suggested **Author:** Kevin Lin **Date:** 2026-05-02 ### Answer 9 When doing accounting for gold ore import agency, it is necessary to carry out accounting combined with the supply chain cost accurate calculation model, separately account for the procurement cost, agency service fees, logistics expenses, taxes and fees, exchange differences, etc. of gold ore, establish a monthly cost analysis ledger, compare the import cost differences of different batches of gold ore, and optimize the subsequent import agency plan. In addition, the inventory turnover days of gold ore shall be associated with the "Inventory Goods" subject in accounting. If the inventory turnover days exceed 30 days, the corresponding storage fees shall be included in "Administrative Expenses - Storage Fees" to avoid distorted cost accounting. At the same time, the inventory goods valuation method in accounting shall be adjusted according to the international gold ore market price, and the weighted average method shall be used to calculate the inventory cost to ensure that the accounting data truly reflects the actual value of gold ore. **status:** suggested **Author:** Eric Zhou **Date:** 2026-05-02 ## Related Categories - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/) - [Export Tax Rebate Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What core compliance nodes and tax declaration details should be covered in gold ore import agency accounting?", "text": "I work in mineral raw material trade. Last week, we completed the import agency customs clearance for the first batch of 12 tons of gold ore via Zhongshen. Now I’m completely confused when doing the accounting! The accounting logic I used for iron ore import agency before doesn’t work at all. Gold ore is subject to the special supervision catalog for gold products, and there are over 1.2 million yuan in tariffs and VAT advanced by the agency company, as well as 32,000 yuan in exchange differences incurred when our company makes foreign exchange payments. I have a pile of documents including customs declarations, special VAT payment certificates, agency service fee invoices, and bank receipts. I don’t know which can be included in the procurement cost, how to match them with the agency’s statement, and I’m afraid of missing compliance points and being audited by the tax authorities. I’ve been working overtime until midnight every day these days, anxious and eager to ask for the full process details and pit avoidance points of accounting for gold ore import agency.", "answerCount": 9, "upvoteCount": 5, "datePublished": "2026-05-02T03:58:52Z", "dateModified": "2026-05-02T04:30:48Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/gold-import-agent-accounting-compliance-nodes-tax-declaration-details.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First，pre-document review details: need to check the consistency of core information in all documents one by one: the weight of gold ore declared on the customs declaration and the declared dutiable value must fully match the advanced tax amount on the agency’s statement and the tax base on the special VAT payment certificate. At the same time，the number of the Permit for Import and Export of Gold and Gold Products issued by the customs must be noted in the accounting vouchers，which is the compliance prerequisite for accounting for gold ore import，and without it，the tax audit cannot be passed. For core node connection，it is necessary to clearly define the boundary between agency accounting and in-house accounting: the tariffs advanced by the agency shall be included in the procurement cost of "Inventory Goods - Gold Ore"，the advanced VAT shall be included in "Taxes Payable - VAT Payable (Input Tax)"，the agency service fee shall be separately included in "Sales Expenses - Agency Service Fees"，and the exchange differences incurred from foreign exchange payments shall be directly included in "Financial Expenses - Exchange Gains and Losses"，and mixed accounting is strictly prohibited. Emergency plans need to be implemented in advance: if there is a document mismatch (such as the weight on the customs declaration inconsistent with the bill of lading)，immediately request the agency company to issue a customs manifest confirmation，and adjust the accounting data synchronously to avoid inconsistency between accounts and actual goods，if the exchange difference exceeds 1% of the foreign exchange payment amount，supplement and sign an exchange difference sharing agreement as an accounting voucher. When finally implementing compliance，it is necessary to check the current account with the agency company at the end of each month，and all documents (permit，customs declaration，payment certificate，invoice，receipt) shall be retained for no less than 10 years to meet the file management requirements of customs and tax authorities. At the same time，the two core compliance points of three consistent documents and clear accounting boundaries must be achieved.", "upvoteCount": 5, "url": "https://www.sh-zhongshen.com/en/qa/gold-import-agent-accounting-compliance-nodes-tax-declaration-details.html#acceptedAnswer", "datePublished": "2026-05-02T06:24:37Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "When doing accounting for gold ore import agency, it is necessary to focus on the core data of the customs price review link to ensure that the dutiable value on the customs declaration fully matches the procurement cost in accounting. If the customs issues a price review query notice, the price review consultation records provided by the agency company and the London Metal Exchange (LME) daily market quotation of gold ore shall be used as the original vouchers for accounting adjustment to avoid compliance risks of "inconsistency between accounts and actual goods". In addition, gold ore is a restricted import commodity, and the "supervision mode" and "tax exemption and reduction nature" fields on the customs declaration must strictly correspond to the tax accounting logic in accounting. For example, when the supervision mode is "general trade", tariffs and VAT shall be fully included in relevant costs or input tax; if it involves "processing trade with imported materials", the accounting of bonded materials shall be separately carried out, and mixed accounting with general trade is strictly prohibited. At the same time, the payment proof copy of the import customs declaration form issued by the customs shall be retained as the core voucher for foreign exchange payment accounting to ensure the logical closed loop of receipt and payment and accounting.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/gold-import-agent-accounting-compliance-nodes-tax-declaration-details.html#suggestedAnswer-2", "datePublished": "2026-05-02T06:17:55Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "When doing accounting for gold ore import agency, it is necessary to clearly divide the relevant logistics costs from agency service fees to avoid confusing procurement costs and logistics costs. For example, container detention fees, uncontainerizing fees, constant temperature storage fees, etc. after the gold ore arrives at the port, if advanced by the agency company, it is required to provide a separate logistics expense detail list and corresponding invoices, which shall be included in the "Sales Expenses - Logistics Fees" subject, and shall not be included in the procurement cost of gold ore. In addition, if it involves transit transportation in a third country, it is necessary to check the corresponding relationship between the transit port information on the bill of lading and the service content of the logistics expense invoice to ensure that each logistics expenditure is supported by the corresponding transportation contract and manifest copy. In the link of cargo right transfer, the endorsed copy of the ocean bill of lading from the agency company shall be used as the auxiliary voucher for the entry of "Inventory Goods" in accounting to clarify the specific time node of cargo right transfer, so as to avoid accounting errors caused by unclear cargo right attribution. At the same time, the full logistics contract shall be retained as a supplementary material for accounting files to ensure the compliance of logistics expenses.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/gold-import-agent-accounting-compliance-nodes-tax-declaration-details.html#suggestedAnswer-3", "datePublished": "2026-05-02T06:10:27Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "When doing accounting for gold ore import agency, it is necessary to pay attention to the special supervision requirements for VAT deduction. According to the 2026 policy, after confirming the special VAT payment certificate for gold ore import on the check platform, an additional Description of Gold and Gold Products Import Tax Payment Situation shall be submitted to the competent tax authority, otherwise the deduction cannot be completed. In addition, if gold ore is used for processing gold products for export, the input VAT in the import link shall be transferred out and included in "Main Business Costs". When applying for export tax refund, the corresponding tax amount shall be applied for refund, and it is strictly prohibited to directly deduct and then apply for refund to avoid compliance risks of double profit. For exchange differences, if the exchange rate difference is caused by the advance payment of the agency company, the accounting shall be carried out according to the exchange rate on the actual settlement date, and the fixed exchange rate shall not be used for estimation. At the same time, the bank-issued exchange rate middle price certificate shall be retained as the original voucher for exchange difference accounting.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/gold-import-agent-accounting-compliance-nodes-tax-declaration-details.html#suggestedAnswer-4", "datePublished": "2026-05-02T06:02:18Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "When doing accounting for gold ore import agency, it is necessary to ensure that the receipt and payment accounting is consistent with cross-border payment rules. If paying through the CIPS system, the CIPS message receipt shall be used as the core voucher for foreign exchange payment accounting, and the "transaction code" on the receipt shall correspond to the customs supervision code for gold ore import to avoid compliance risks of inconsistent transaction code and goods category. In addition, the taxes and fees advanced by the agency company shall be accounted through the "Accounts Payable - Agency Service Fees" subject, and shall not be directly included in "Inventory Goods". The accounting shall be written off only after receiving the regular VAT invoice from the agency company to ensure the consistency of capital flow and invoice flow. If involving foreign exchange payment through an offshore account, the bank receipt of the offshore account shall be associated with the foreign exchange payment voucher of the domestic company, and the description of the purpose of foreign exchange payment shall be retained as a supplementary accounting material to avoid being identified as illegal cross-border capital flow.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/gold-import-agent-accounting-compliance-nodes-tax-declaration-details.html#suggestedAnswer-5", "datePublished": "2026-05-02T05:59:34Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "When doing accounting for gold ore import agency, it is necessary to take the accounting clauses in the agency contract as the core basis. If the contract stipulates that the agency company shall bear the costs corresponding to the port detention risk, the part of the costs shall be deducted from the payable agency fees, and the agency company shall be required to issue a fee reduction certificate as a voucher for accounting adjustment to avoid unsubstantiated accounting write-off. In addition, if gold ore is detained by customs during the import process, the resulting port detention fees, inspection fees, etc. shall be accounted according to the responsibility division stipulated in the contract. If borne by the agency company, the part of the costs shall be included in "Non-operating Income"; if borne by our company, it shall be included in "Sales Expenses - Abnormal Expenditures". At the same time, the supplementary agreement of the agency contract shall be retained as part of the accounting vouchers to ensure the legality of accounting adjustment.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/gold-import-agent-accounting-compliance-nodes-tax-declaration-details.html#suggestedAnswer-6", "datePublished": "2026-05-02T05:17:43Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "When doing accounting for gold ore import agency, the relevant documents of on-site customs inspection shall be included in the accounting files. If gold ore is randomly inspected by customs, the Customs Inspection Notice and Gold Ore Composition Test Report shall be used as auxiliary vouchers for the entry of "Inventory Goods" in accounting to ensure that the actual composition of gold ore is consistent with the declared content and avoid accounting adjustments caused by inconsistent composition. In addition, if uncontainerizing fees, relocation fees, etc. are incurred during the inspection, the agency company shall be required to provide the inspection fee receipt issued by the customs, which shall be included in the "Sales Expenses - Inspection Fees" subject, and shall not be included in the procurement cost. If the customs adjusts the declared price after inspection, the Price Review Decision issued by the customs shall be used as the core voucher for accounting adjustment, and the accounting data of procurement cost and input tax shall be adjusted synchronously to ensure that the accounting is consistent with the customs data.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/gold-import-agent-accounting-compliance-nodes-tax-declaration-details.html#suggestedAnswer-7", "datePublished": "2026-05-02T05:09:00Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "When doing accounting for gold ore import agency, if gold ore is used for processing gold products for export, it is necessary to strictly distinguish between domestic sales and export sales accounting. The procurement cost of gold ore for export sales shall be separately included in "Inventory Goods - Export Gold Ore", and the input VAT in the import link shall be transferred out. When applying for export tax refund, documents such as import customs declaration, agency service fee invoice, and export customs declaration shall be provided to ensure the consistency of the four flows (goods flow, capital flow, invoice flow, document flow). In addition, if there is a cross-month tax refund declaration, the input tax transfer out data of the previous month shall be adjusted in the accounting of this month to avoid inconsistency between the tax refund declaration data and the accounting data. At the same time, the feedback results of the export tax refund pre-declaration shall be retained as part of the accounting files to ensure the compliance of the tax refund process.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/gold-import-agent-accounting-compliance-nodes-tax-declaration-details.html#suggestedAnswer-8", "datePublished": "2026-05-02T04:35:29Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "When doing accounting for gold ore import agency, it is necessary to carry out accounting combined with the supply chain cost accurate calculation model, separately account for the procurement cost, agency service fees, logistics expenses, taxes and fees, exchange differences, etc. of gold ore, establish a monthly cost analysis ledger, compare the import cost differences of different batches of gold ore, and optimize the subsequent import agency plan. In addition, the inventory turnover days of gold ore shall be associated with the "Inventory Goods" subject in accounting. If the inventory turnover days exceed 30 days, the corresponding storage fees shall be included in "Administrative Expenses - Storage Fees" to avoid distorted cost accounting. At the same time, the inventory goods valuation method in accounting shall be adjusted according to the international gold ore market price, and the weighted average method shall be used to calculate the inventory cost to ensure that the accounting data truly reflects the actual value of gold ore.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/gold-import-agent-accounting-compliance-nodes-tax-declaration-details.html#suggestedAnswer-9", "datePublished": "2026-05-02T04:30:48Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Import Agency Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-import-agency/"} ,{"@type": "ListItem", "position": 4, "name": "What core compliance nodes and tax declaration details should be covered in gold ore import agency accounting?"} ] } ] ```