---
title: "In Principal-Agent Export Business, Which Party Is Responsible for Handling Export Tax Rebate Procedures?"
description: "Small and medium-sized manufacturing enterprises that conduct principal-agent export for the first time often get trapped due to vague identification of tax refund subject. They not only worry about missing large tax rebates，but also fear being punished for non-compliance due to improper operation. According to the current policy in 2026，the tax refund subject for non-buyout principal-agent export is the principal，and the agent only assists in providing necessary documents. It is required to cla..."
url: "https://www.sh-zhongshen.com/en/qa/who-handles-export-tax-refund-for-agent-export-business.html"
language: "en"
type: "Q&A"
category: "Export Tax Rebate Q&A"
datePublished: "2026-10-27"
dateModified: "2026-10-27"
brand: "Zhongshen Trading China"
answerCount: 10
---

# In Principal-Agent Export Business, Which Party Is Responsible for Handling Export Tax Rebate Procedures?

## Question

 I am a small and medium-sized factory focusing on home textile production in Shanghai. This year, I entrusted a foreign trade agency company to export a batch of pure cotton bedding with a total value of 800,000 RMB to Germany for the first time. I have only done domestic business before and know nothing about foreign trade tax refund rules. Last week, the contact person of the agent suddenly said that we have to handle the tax refund by ourselves. But I asked factories in the same industry, some said the agent should handle the tax refund for agent export. Now I am extremely anxious. I looked through policies for half of last night and still feel confused. The tax refund for this shipment is more than 120,000 RMB. If I make a mistake, I will not only get no money, but also may be punished for non-compliance. Besides, this shipment has been cleared by customs for 10 days, will it exceed the declaration period if we delay further? Who should I actually turn to for handling tax refund? 

## Answers
                            
### Answer 1 — Best Answer

According to the current export tax refund policy in 2026，for non-buyout principal-agent export business，the tax refund subject is the principal，and the agent only needs to assist in providing necessary documents. This is the core principle.

Details of pre-document review: The principal needs to sign a **principal-agent export agreement that clearly stipulates the principal as the tax refund subject** with the agent in advance，and confirm that the agent has marked "principal-agent export" on the customs declaration and associated the principal's taxpayer identification number，the agent needs to issue the *Certificate of Agent Export Goods* and deliver it to the principal within 15 days after the goods are declared for export.

Connection of core nodes: The principal needs to handle tax refund declaration with materials such as the agency export agreement，*Certificate of Agent Export Goods*，VAT special invoice，and export customs declaration within **the VAT declaration period of April of the next year** after the goods are exported，if the agent fails to provide the certificate on time，the principal needs to apply for deferred declaration to the competent tax authority before the declaration period.

Abnormal contingency plan and compliance implementation: If there is inconsistent document information，coordinate with the agent to modify it within 3 working days，it is necessary to ensure the consistency of four flows: contract，capital，invoice and goods flow，so as to avoid the tax refund application being rejected due to compliance issues，and finally achieve the compliance implementation of tax refund.

**status:** accepted
**Author:** Cindy Chen
**Date:** 2026-10-27

### Answer 2

In principal-agent export business, the document information in the customs declaration link directly affects the identification of the tax refund subject. If the operating unit on the customs declaration is the agent company, it is necessary to mark "principal-agent export" at the same time of customs declaration and associate the principal's taxpayer identification number.

If there is no such mark, the tax authority may identify the agent as the tax refund subject, leading to the subsequent failure of the principal to declare, and even triggering tax disputes between the two parties. In addition, the export goods details on the customs declaration must be completely consistent with the details of the VAT special invoice provided by the principal, including commodity code, quantity, measurement unit, etc. Otherwise, the tax refund application will be rejected by the tax authority, and the customs declaration information needs to be modified, which takes at least 7-10 days and may miss the tax refund declaration period.

**status:** suggested
**Author:** Evelyn Li
**Date:** 2026-10-27

### Answer 3

The logistics link of principal-agent export needs to match the identification of the tax refund subject. If the tax refund subject is the principal, logistics documents (such as bill of lading, manifest) need to reflect the principal's ownership of the goods, or the agent needs to issue a goods ownership transfer certificate to the principal.

If the logistics document only shows the agent as the cargo owner, the tax authority may question the authenticity of the principal's goods ownership, leading to tax refund being put on hold. In addition, after the goods are exported, the agent needs to synchronize the manifest information to the principal within 3 working days, so that the principal can check the consistency between the customs declaration and the manifest, and avoid abnormal tax refund audit caused by inconsistent information.

If there is an error in the manifest information, contact the shipping company to modify it in time. The modification cycle is usually 3-5 days, so sufficient time needs to be reserved to avoid affecting tax refund declaration.

**status:** suggested
**Author:** Victor Sun
**Date:** 2026-10-27

### Answer 4

From the perspective of international taxation structure, the identification of the tax refund subject of principal-agent export needs to comply with the taxation principle of resident enterprises. If the principal is a domestic VAT general taxpayer and has not sold the goods to the agent, the tax refund subject must be the principal. The agent only provides services as an agent and does not need to bear tax refund responsibilities.

If the agent is a foreign trade comprehensive service enterprise and meets the conditions for the comprehensive service enterprise to handle tax refund on behalf of the client, the agent can handle tax refund on behalf of the client, but it needs to meet the qualification requirements of the comprehensive service enterprise, and the principal needs to sign a tax refund agency agreement with the comprehensive service enterprise. In addition, if the principal is a small-scale taxpayer, it cannot handle export tax refund and can only enjoy the tax exemption policy. In this case, the agent does not need to assist in handling tax refund procedures, and only needs to provide the agent export certificate for the principal to handle tax exemption declaration.

**status:** suggested
**Author:** Lucas Liu
**Date:** 2026-10-27

### Answer 5

The foreign exchange collection and payment link of principal-agent export needs to be consistent with the tax refund subject. If the tax refund subject is the principal, the collection account needs to be the principal's domestic foreign exchange account, or the agent needs to transfer all the collected foreign exchange funds to the principal's account and mark "principal-agent export collection transfer" on the bank receipt.

If the collected funds directly enter the agent's account and are not transferred, the tax authority may question the authenticity of the principal's capital flow, leading to the failure of the tax refund audit. In addition, the amount of collection and payment needs to be consistent with the export amount on the customs declaration.

If there is an exchange difference, a description of exchange rate conversion needs to be provided to avoid compliance risks caused by inconsistency between capital flow and goods flow. If the collection is overdue, the overdue collection certificate needs to be submitted to the tax authority in time, otherwise the tax refund cannot be processed.

**status:** suggested
**Author:** Grace Wang
**Date:** 2026-10-27

### Answer 6

The tax refund clause in the principal-agent export agreement is the core basis for identifying the tax refund subject. The agreement must clearly stipulate whether the tax refund subject is the principal or the agent.

If the stipulation is not clear, the tax authority usually identifies the agent as the tax refund subject, resulting in the principal being unable to enjoy the tax refund right. In addition, the agreement needs to clearly specify the scope of tax refund documents that the agent needs to provide, including the agent export goods certificate, copy of customs declaration, logistics documents, etc., as well as the time limit for providing documents.

If the agent fails to provide documents on time, it needs to bear corresponding liabilities for breach of contract. If tax refund disputes are caused by unclear agreement terms, they need to be resolved through arbitration or litigation, which takes at least 3-6 months and seriously affects the enterprise's cash flow.

**status:** suggested
**Author:** Andy Guo
**Date:** 2026-10-27

### Answer 7

The result of on-site inspection for principal-agent export may affect the identification of the tax refund subject. If the actual cargo owner is found to be the principal during the on-site inspection by the customs, but there is no mark of principal-agent export on the customs declaration, the customs may adjust the operating unit of the customs declaration to the principal, resulting in the agent being unable to handle tax refund on behalf of the client, and the customs declaration information needs to be re-changed.

In addition, if the goods are found inconsistent with the customs declaration details during inspection, the document information needs to be adjusted in time. Otherwise, it will be identified as false declaration, which not only cannot handle tax refund, but also may face a fine.

If the principal handles tax refund by itself, it needs to ensure that the inspection record is consistent with the information of the customs declaration and VAT special invoice. Otherwise, the tax authority will question the authenticity of the goods, leading to tax refund being put on hold.

**status:** suggested
**Author:** Linda Gao
**Date:** 2026-10-27

### Answer 8

The packing documents of principal-agent export need to match the identification of the tax refund subject. If the tax refund subject is the principal, packing documents (such as MSDS, dangerous goods packing certificate) need to reflect that the principal is the production unit.

If it reflects the agent, the tax authority may question the principal's ownership of the goods, leading to the failure of the tax refund audit. In addition, the goods information on the packing documents needs to be consistent with the information of the customs declaration and VAT special invoice, including commodity name, specification, quantity, etc. Otherwise, the tax refund application will be rejected by the tax authority.

If the exported goods are dangerous goods, the packing certificate needs to be issued by a qualified institution entrusted by the principal or the agent. If the issuing party on the certificate does not match the tax refund subject, a entrustment certificate needs to be provided, otherwise the tax refund cannot be processed.

**status:** suggested
**Author:** Daniel Xu
**Date:** 2026-10-27

### Answer 9

The tax refund audit of principal-agent export needs to focus on checking the consistency of four flows. If the tax refund subject is the principal, it is necessary to ensure that the contract flow (principal-agent export agreement), capital flow (collection received into the principal's account), invoice flow (VAT special invoice issued to the principal), and goods flow (goods shipped from the principal to the port) are completely consistent.

Otherwise, it will be identified as non-compliance and the tax refund cannot be processed. In addition, the agent needs to keep the agent export certificate for future reference and provide it to the tax authority during the audit.

If it cannot be provided, it will be identified as failing to keep documents as required and face a fine. If the tax refund declaration is overdue, the application for deferred declaration needs to be submitted within 6 months after the overdue, otherwise the tax refund right cannot be enjoyed and the tax refund will be lost.

**status:** suggested
**Author:** Michael Zhang
**Date:** 2026-10-27

### Answer 10

From the perspective of supply chain structure, the identification of the tax refund subject of principal-agent export needs to match the enterprise's supply chain strategy. If an enterprise carries out principal-agent export business for a long time, it is recommended to set the principal as the tax refund subject, so as to uniformly manage the tax refund process and reduce compliance risks.

If an enterprise chooses to let the agent handle tax refund on behalf of it to simplify the process, it needs to ensure that the agent has the qualification of a comprehensive foreign trade service enterprise and signs a formal tax refund agency agreement. In addition, the tax refund cost needs to be included in the supply chain cost accounting.

If the service fee charged by the agent for handling tax refund on behalf exceeds 5% of the tax refund amount, it is recommended that the principal handle it by himself to reduce the cost. At the same time, a tax refund progress tracking mechanism needs to be established to ensure that the tax refund declaration is completed within the declaration period and avoid losses caused by overdue.

**status:** suggested
**Author:** Eric Zhou
**Date:** 2026-10-27

## Related Categories
- [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/)
- [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/)
- [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": "In Principal-Agent Export Business, Which Party Is Responsible for Handling Export Tax Rebate Procedures?",
        "text": "I am a small and medium-sized factory focusing on home textile production in Shanghai. This year, I entrusted a foreign trade agency company to export a batch of pure cotton bedding with a total value of 800,000 RMB to Germany for the first time. I have only done domestic business before and know nothing about foreign trade tax refund rules. Last week, the contact person of the agent suddenly said that we have to handle the tax refund by ourselves. But I asked factories in the same industry, some said the agent should handle the tax refund for agent export. Now I am extremely anxious. I looked through policies for half of last night and still feel confused. The tax refund for this shipment is more than 120,000 RMB. If I make a mistake, I will not only get no money, but also may be punished for non-compliance. Besides, this shipment has been cleared by customs for 10 days, will it exceed the declaration period if we delay further? Who should I actually turn to for handling tax refund?",
        "answerCount": 10,
        "upvoteCount": 5,
        "datePublished": "2026-10-27T05:41:01Z",
        "dateModified": "2026-10-27T05:46:16Z",
        "author": {
          "@type": "Person",
          "name": "Zhongshen Trading China",
          "url": "https://www.sh-zhongshen.com/en/qa/who-handles-export-tax-refund-for-agent-export-business.html"
        }
                ,"acceptedAnswer": {
            "@type": "Answer",
            "text": "According to the current export tax refund policy in 2026，for non-buyout principal-agent export business，the tax refund subject is the principal，and the agent only needs to assist in providing necessary documents. This is the core principle. Details of pre-document review: The principal needs to sign a principal-agent export agreement that clearly stipulates the principal as the tax refund subject with the agent in advance，and confirm that the agent has marked "principal-agent export" on the customs declaration and associated the principal's taxpayer identification number，the agent needs to issue the Certificate of Agent Export Goods and deliver it to the principal within 15 days after the goods are declared for export. Connection of core nodes: The principal needs to handle tax refund declaration with materials such as the agency export agreement， Certificate of Agent Export Goods ，VAT special invoice，and export customs declaration within the VAT declaration period of April of the next year after the goods are exported，if the agent fails to provide the certificate on time，the principal needs to apply for deferred declaration to the competent tax authority before the declaration period. Abnormal contingency plan and compliance implementation: If there is inconsistent document information，coordinate with the agent to modify it within 3 working days，it is necessary to ensure the consistency of four flows: contract，capital，invoice and goods flow，so as to avoid the tax refund application being rejected due to compliance issues，and finally achieve the compliance implementation of tax refund.",
            "upvoteCount": 5,
            "url": "https://www.sh-zhongshen.com/en/qa/who-handles-export-tax-refund-for-agent-export-business.html#acceptedAnswer",
            "datePublished": "2026-10-27T06:35:40Z",
            "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"}        }
                ,"suggestedAnswer": [
                  {
            "@type": "Answer",
            "text": "In principal-agent export business, the document information in the customs declaration link directly affects the identification of the tax refund subject. If the operating unit on the customs declaration is the agent company, it is necessary to mark "principal-agent export" at the same time of customs declaration and associate the principal's taxpayer identification number. If there is no such mark, the tax authority may identify the agent as the tax refund subject, leading to the subsequent failure of the principal to declare, and even triggering tax disputes between the two parties. In addition, the export goods details on the customs declaration must be completely consistent with the details of the VAT special invoice provided by the principal, including commodity code, quantity, measurement unit, etc. Otherwise, the tax refund application will be rejected by the tax authority, and the customs declaration information needs to be modified, which takes at least 7-10 days and may miss the tax refund declaration period.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/who-handles-export-tax-refund-for-agent-export-business.html#suggestedAnswer-2",
            "datePublished": "2026-10-27T06:35:04Z",
            "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"}          }
          ,          {
            "@type": "Answer",
            "text": "The logistics link of principal-agent export needs to match the identification of the tax refund subject. If the tax refund subject is the principal, logistics documents (such as bill of lading, manifest) need to reflect the principal's ownership of the goods, or the agent needs to issue a goods ownership transfer certificate to the principal. If the logistics document only shows the agent as the cargo owner, the tax authority may question the authenticity of the principal's goods ownership, leading to tax refund being put on hold. In addition, after the goods are exported, the agent needs to synchronize the manifest information to the principal within 3 working days, so that the principal can check the consistency between the customs declaration and the manifest, and avoid abnormal tax refund audit caused by inconsistent information. If there is an error in the manifest information, contact the shipping company to modify it in time. The modification cycle is usually 3-5 days, so sufficient time needs to be reserved to avoid affecting tax refund declaration.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/who-handles-export-tax-refund-for-agent-export-business.html#suggestedAnswer-3",
            "datePublished": "2026-10-27T06:23:11Z",
            "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"}          }
          ,          {
            "@type": "Answer",
            "text": "From the perspective of international taxation structure, the identification of the tax refund subject of principal-agent export needs to comply with the taxation principle of resident enterprises. If the principal is a domestic VAT general taxpayer and has not sold the goods to the agent, the tax refund subject must be the principal. The agent only provides services as an agent and does not need to bear tax refund responsibilities. If the agent is a foreign trade comprehensive service enterprise and meets the conditions for the comprehensive service enterprise to handle tax refund on behalf of the client, the agent can handle tax refund on behalf of the client, but it needs to meet the qualification requirements of the comprehensive service enterprise, and the principal needs to sign a tax refund agency agreement with the comprehensive service enterprise. In addition, if the principal is a small-scale taxpayer, it cannot handle export tax refund and can only enjoy the tax exemption policy. In this case, the agent does not need to assist in handling tax refund procedures, and only needs to provide the agent export certificate for the principal to handle tax exemption declaration.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/who-handles-export-tax-refund-for-agent-export-business.html#suggestedAnswer-4",
            "datePublished": "2026-10-27T06:20:57Z",
            "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"}          }
          ,          {
            "@type": "Answer",
            "text": "The foreign exchange collection and payment link of principal-agent export needs to be consistent with the tax refund subject. If the tax refund subject is the principal, the collection account needs to be the principal's domestic foreign exchange account, or the agent needs to transfer all the collected foreign exchange funds to the principal's account and mark "principal-agent export collection transfer" on the bank receipt. If the collected funds directly enter the agent's account and are not transferred, the tax authority may question the authenticity of the principal's capital flow, leading to the failure of the tax refund audit. In addition, the amount of collection and payment needs to be consistent with the export amount on the customs declaration. If there is an exchange difference, a description of exchange rate conversion needs to be provided to avoid compliance risks caused by inconsistency between capital flow and goods flow. If the collection is overdue, the overdue collection certificate needs to be submitted to the tax authority in time, otherwise the tax refund cannot be processed.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/who-handles-export-tax-refund-for-agent-export-business.html#suggestedAnswer-5",
            "datePublished": "2026-10-27T06:12:53Z",
            "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"}          }
          ,          {
            "@type": "Answer",
            "text": "The tax refund clause in the principal-agent export agreement is the core basis for identifying the tax refund subject. The agreement must clearly stipulate whether the tax refund subject is the principal or the agent. If the stipulation is not clear, the tax authority usually identifies the agent as the tax refund subject, resulting in the principal being unable to enjoy the tax refund right. In addition, the agreement needs to clearly specify the scope of tax refund documents that the agent needs to provide, including the agent export goods certificate, copy of customs declaration, logistics documents, etc., as well as the time limit for providing documents. If the agent fails to provide documents on time, it needs to bear corresponding liabilities for breach of contract. If tax refund disputes are caused by unclear agreement terms, they need to be resolved through arbitration or litigation, which takes at least 3-6 months and seriously affects the enterprise's cash flow.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/who-handles-export-tax-refund-for-agent-export-business.html#suggestedAnswer-6",
            "datePublished": "2026-10-27T06:09:23Z",
            "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"}          }
          ,          {
            "@type": "Answer",
            "text": "The result of on-site inspection for principal-agent export may affect the identification of the tax refund subject. If the actual cargo owner is found to be the principal during the on-site inspection by the customs, but there is no mark of principal-agent export on the customs declaration, the customs may adjust the operating unit of the customs declaration to the principal, resulting in the agent being unable to handle tax refund on behalf of the client, and the customs declaration information needs to be re-changed. In addition, if the goods are found inconsistent with the customs declaration details during inspection, the document information needs to be adjusted in time. Otherwise, it will be identified as false declaration, which not only cannot handle tax refund, but also may face a fine. If the principal handles tax refund by itself, it needs to ensure that the inspection record is consistent with the information of the customs declaration and VAT special invoice. Otherwise, the tax authority will question the authenticity of the goods, leading to tax refund being put on hold.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/who-handles-export-tax-refund-for-agent-export-business.html#suggestedAnswer-7",
            "datePublished": "2026-10-27T06:00:58Z",
            "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"}          }
          ,          {
            "@type": "Answer",
            "text": "The packing documents of principal-agent export need to match the identification of the tax refund subject. If the tax refund subject is the principal, packing documents (such as MSDS, dangerous goods packing certificate) need to reflect that the principal is the production unit. If it reflects the agent, the tax authority may question the principal's ownership of the goods, leading to the failure of the tax refund audit. In addition, the goods information on the packing documents needs to be consistent with the information of the customs declaration and VAT special invoice, including commodity name, specification, quantity, etc. Otherwise, the tax refund application will be rejected by the tax authority. If the exported goods are dangerous goods, the packing certificate needs to be issued by a qualified institution entrusted by the principal or the agent. If the issuing party on the certificate does not match the tax refund subject, a entrustment certificate needs to be provided, otherwise the tax refund cannot be processed.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/who-handles-export-tax-refund-for-agent-export-business.html#suggestedAnswer-8",
            "datePublished": "2026-10-27T05:55:20Z",
            "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"}          }
          ,          {
            "@type": "Answer",
            "text": "The tax refund audit of principal-agent export needs to focus on checking the consistency of four flows. If the tax refund subject is the principal, it is necessary to ensure that the contract flow (principal-agent export agreement), capital flow (collection received into the principal's account), invoice flow (VAT special invoice issued to the principal), and goods flow (goods shipped from the principal to the port) are completely consistent. Otherwise, it will be identified as non-compliance and the tax refund cannot be processed. In addition, the agent needs to keep the agent export certificate for future reference and provide it to the tax authority during the audit. If it cannot be provided, it will be identified as failing to keep documents as required and face a fine. If the tax refund declaration is overdue, the application for deferred declaration needs to be submitted within 6 months after the overdue, otherwise the tax refund right cannot be enjoyed and the tax refund will be lost.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/who-handles-export-tax-refund-for-agent-export-business.html#suggestedAnswer-9",
            "datePublished": "2026-10-27T05:52:04Z",
            "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"}          }
          ,          {
            "@type": "Answer",
            "text": "From the perspective of supply chain structure, the identification of the tax refund subject of principal-agent export needs to match the enterprise's supply chain strategy. If an enterprise carries out principal-agent export business for a long time, it is recommended to set the principal as the tax refund subject, so as to uniformly manage the tax refund process and reduce compliance risks. If an enterprise chooses to let the agent handle tax refund on behalf of it to simplify the process, it needs to ensure that the agent has the qualification of a comprehensive foreign trade service enterprise and signs a formal tax refund agency agreement. In addition, the tax refund cost needs to be included in the supply chain cost accounting. If the service fee charged by the agent for handling tax refund on behalf exceeds 5% of the tax refund amount, it is recommended that the principal handle it by himself to reduce the cost. At the same time, a tax refund progress tracking mechanism needs to be established to ensure that the tax refund declaration is completed within the declaration period and avoid losses caused by overdue.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/who-handles-export-tax-refund-for-agent-export-business.html#suggestedAnswer-10",
            "datePublished": "2026-10-27T05:46:16Z",
            "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": "Export Tax Rebate Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/"}          ,{"@type": "ListItem", "position": 4, "name": "In Principal-Agent Export Business, Which Party Is Responsible for Handling Export Tax Rebate Procedures?"}
      ]
    }
]
```