I. The concept of agency export business Agency export refers to an export business in which foreign trade enterprises or other export enterprises sell export goods on behalf of the entrusted units. The characteristic of export agency 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 profits and losses of export goods. In the agency export business, the trustee charges a certain percentage of handling fees. Entrusting enterprises are self-supporting export sales. Second, the certificate of export goods is entrusted to handle export business according to regulations. From July 1995 to July 1, the consignee will handle the tax refund instead of the consignee, and the consignee will provide the consignee with the export goods certificate. Under normal circumstances, the certificate of export goods should be handled by the entrusted export enterprise to the tax authorities in charge of export tax rebate after the actual settlement of foreign exchange of export goods. The tax authorities shall timely enter the relevant contents of the voucher, and issue the voucher after checking with the relevant electronic data. The entrusted export enterprise shall provide the following information when handling the Certificate of Export Goods as an Agent: 1, export agreement as an agent; 2. Export Goods Declaration Form (export tax rebate form) for export agents; 3, export invoices for export goods; 4. Write-off form of export goods (for export tax refund only), unless the agreement stipulates that the entrusting party will write off the goods. Where an export enterprise declares the goods exported on its behalf together with other export goods for export or verification of export proceeds, it shall also attach the original and photocopy of the export goods declaration form or the verification form of export proceeds. Three. Provisions on Tax Refund (Exemption) of Goods Exported by Entrusted Agents (1) The scope of enterprises and goods that are allowed to apply for tax refund 1, and the goods produced by production enterprises (including diffused products, co-production products and valuable goods specified in State Taxation Administration of The People's Republic of China Document No.003); 2, have the right to export business, materials, supply and marketing, foreign trade, industry and trade and other enterprises to buy goods in accordance with the provisions of the tax rebate. Goods handled by circulation enterprises without export rights and goods purchased by production enterprises entrusted by export enterprises shall not be refunded. When applying for tax refund (exemption), the entrusting party must provide the following documents: (1) certificate of export goods as an agent; (2) Export goods declaration form (export tax rebate form); (3) the export goods verification form (for export tax refund only), except for the verification of the consignee's receipt of foreign exchange as stipulated in the agreement; (4) A copy of the agency export agreement (contract); 5] Detailed account of export goods sales; If the consignor declares or writes off foreign exchange income together with other goods, he must provide a copy of the export goods declaration form (for export tax rebate) or the export goods foreign exchange income verification form (for export tax rebate) signed by the tax authorities in charge of export tax rebate. (2) Tax refund (exemption) for export goods as an agent The calculation of tax refund (exemption) for export goods as an agent shall be carried out on the entrusting party of export goods as an agent according to the principle of tax refund attribution.