1. Yes, the invoice will be issued to the exporting company to collect foreign exchange. Your company will settle foreign exchange and then transfer the money to company A. Your company will also sign an agency agreement with company A, and company A will also give you agency fees to help company A export.
If Company A has the right to import and export, it can export directly. If your company needs to provide documentary business, you can sign a consulting service agreement with company A, and your company will charge the consulting service fee. If you are allowed to export as an agent, you can export in the name of your company, and your company will refund the tax.
3. If Company A has the right to import and export, it can export directly, and the remittance is also remitted to Company A's account. If you still need to run the documents, you can sign a consulting service agreement with company A, and your company will charge the consulting service fee.
4. You signed a Consulting Service Agreement with A Company. Your company charges consulting service fees, so you pay VAT.
Second, the specific business process of export agents:
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Letter of credit is usually used to settle international trade. Generally speaking, the transaction is not completed until the foreign merchant issues a letter of credit through the bank. The time limit for issuing the certificate should be stipulated in the contract. If the certificate is not issued at the expiration date, the foreign trade company should be responsible for urging the certificate.
3、
After the preliminary examination of the foreign trade letter of credit, the foreign trade company will also review it according to the original terms of the contract, and leave the original for future reference after it is approved.
Submit documents later and send copies to the factory. After seeing the letter of credit, the factory will formally arrange workshop production without risk. After the factory completes the production preparation, it fills in the delivery notice and sends the products to the foreign trade company.
It belongs to the warehouse.
4. After receiving the goods from the warehouse of the foreign trade company, the relevant departments and groups will start to deal with the shipping matters, including chartering, booking space, applying for commodity inspection, handling insurance, warming containers, preparing documents and reporting to the customs.
5. Customs declaration is completed by full-time customs declarers who have passed the customs examination, and relevant documents are handed over to the customs for supervision and inspection, and released after paying customs duties. Customs declaration plus special voucher for tax refund. In addition, it is necessary to attach a verification form of export proceeds, which will be taken back after being sealed by the customs and handed over to the State Administration of Foreign Exchange for verification.
6.D/P Negotiation Foreign Trade Company shall, after completing the above procedures and obtaining single documents such as ocean bill of lading, go to foreign exchange banks such as Bank of China for negotiation together with the original letter of credit. After checking the documents, the bank confirmed that the documents were consistent. After the documents are consistent, the payment will be made in advance and the documents will be sent abroad for claim.
7. When the foreign exchange bank negotiates, it will convert foreign exchange into RMB according to the purchase price of the day, fill in the settlement notice, deduct the handling fee and pay for foreign trade.
8. After receiving the remittance, the remittance foreign trade company fills in the remittance statement, and after deducting the original prepaid expenses such as freight, insurance and commodity inspection fees and their agency fees, the net amount will be remitted to the factory.
9. After the products with tax refund are declared for export and sold financially, the entrusted enterprise shall fill in the "Application Form for Tax Refund of Export Products" every month and ten days, and provide relevant documents (copies) such as invoices, and attach the "Certificate of Agency Export Products" issued by the agency to apply for tax refund to the local tax authorities of the enterprise.
10, the accounting department of this factory made corresponding accounting entries according to the export invoices, remittance notices and tax refund forms transferred by foreign trade companies, and recorded them in time.
Extended data
Commonly used terms
Ex (country of origin) is also called EXW (ex works).
EXW is one of the international trade terms, which means that when the seller delivers the goods to the buyer at his place or other designated place (such as workshop, factory or warehouse), the delivery is completed, and the seller does not go through the export customs clearance procedures or load the goods on any means of transport.
Free on board (delivery by means of transport)
FOB is also called "FOB", and "FOB? The port (place of departure) is closed on FOB basis, and the buyer is responsible for sending ships to receive the goods. The seller shall load the goods on the vessel designated by the buyer at the port of shipment stipulated in the contract and within the specified time limit, and notify the buyer in time. In the actual transaction, the buyer will entrust the seller to help charter a boat, book a warehouse and pay insurance. , that is, quasi-CIF, the buyer will pay the seller extra! When the goods cross the ship's rail during loading, the risk passes from the seller to the buyer.
Free on board; Onshore delivery)
Delivery by ship (named port of shipment) is a trade term for delivery by ship (named port of shipment), abbreviated as FAS. It means that the seller delivers the goods to the dock or barge at the designated loading port. After that, the buyer must bear all costs and risks of loss or damage to the goods, and the buyer must go through the export customs clearance procedures.
FCA (free carrier) shall be paid to the carrier (..... designated place).
FCA is a free carrier, that is, "the goods are delivered to the carrier (? "Designated place" means that the seller only needs to deliver the goods to the carrier designated by the buyer at the designated place and go through the export customs clearance procedures, that is, complete the delivery.
C & ampf (cost plus freight) is changed to CFR (in foreign trade practice, many guests also like to use CNF to represent C & ampf, in fact, the symbol & is changed to N, which means the same thing).
Reference Baidu Baike Foreign Trade