For those who have just set up a foreign trade company or transition to do foreign trade factories, or do their own foreign trade SOHO, in the absence of import and export rights before the export can not be exported in their own name. First, how to do personal import and export trade (a) to find a foreign trade agent to operate the so-called foreign trade agent is to help companies or individuals without the right to export, deal with customs data, foreign exchange and tax refunds, such as a whole foreign trade process, also known as one-stop service. And the difference between buying a single export is that the agent can export tax rebates, and foreign exchange is the agent of the company account settlement, to avoid the inconvenience of personal account receipts. The basic process of foreign trade agency: (SOHO as an example) 1, signed with the agent of the foreign trade agency agreement; 2, SOHO good PI (with an agent account), sent to foreign customers, customers will pay the money to the agent's account; if SOHO has an offshore account, the foreigner to pay you to the agent's account; the agent receives the settlement of foreign exchange; 3, and the factory to agree on the mode of payment and the time of payment, so that the agent to the payment to the factory 4, the factory to arrange for production and responsible for the settlement of foreign exchange is the agent's account. Factory 4, the factory to arrange for production and is responsible for commodity inspection, etc. 5, after the production of goods to find the freight forwarder, and at the same time to prepare the customs declaration information - packing list, invoices, foreign sales contract (using the format of the export agent) provided to the freight forwarder customs broker 6, the freight forwarder is responsible for customs clearance, port operations and transportation (there is the kind of agent freight forwarding one company, they can be all-inclusive) 7 Customs pre-recorded union and bill of lading out, notify the factory to open the bill of lading (foreign trade agent according to a reasonable exchange cost calculation of the amount of invoicing, and provide invoicing information; SOHO is best not to be in such a hurry, because the bill of lading on the merchandise information and customs declaration to maintain consistency in order to rebate the tax) 8, the bill of lading, bill of lading, the original customs declaration, foreign exchange to the full after the pre-tax profits to SOHO personal account; at the same time, the export agent to organize information to apply for tax rebates (or export agent to organize information for tax rebates). Agent to organize information to apply for tax rebates (or advance advance tax rebates) 9, tax rebates down to the SOHO private account, pay attention to the public to private money, you need to pay 6% personal income tax, which is the agent needs to withhold, is a transparent charge; you can also do not deduct the tax points, but you need to SOHO to provide freight invoices. Precautions: 1, the issue of additional tickets. Export through the agent must let the factory to open the agent head of the invoice, so that you can take to the state tax refund. There are also a lot of precautions to be taken to open the invoice, which must be consistent with the information on the customs declaration, or else it will not be able to refund the tax. 2, tax rebate issue. Export through agents, mainly to get a tax rebate. Take tax rebates to meet several necessary conditions: ① factory can open a formal invoice ② payment of factory payments must be made from the agent's account out, and the amount to be consistent with the amount of invoices issued ③ the original customs declaration rebate union back down, that is, there is a formal Customs export procedures. 3, the collection of foreign exchange issues. Whether foreigners directly to the money to the agent, or through the offshore transfer to the agent, need to pay attention to this foreign exchange must be from the territory of foreign exchange in (Hong Kong account counts as offshore), without limiting the territory. In addition, the agent should be received with the amount of foreign exchange customs clearance differences in 5% or less, because of some hiccups a little more or a little less U.S. dollars does not affect the export, as long as the assurance that within a reasonable range can be. (B) buy single export buy single export definition and scope of application: "no export rights of enterprises to buy other people's write-offs, export in the name of other import and export companies. Because since August 1, 2012, the state canceled the bill of sale, so now buy a single export is actually buying the name of other companies, other companies head in the domestic customs clearance, do invoices and so on. Buy a single for ① shipments less, there is no need to normal customs export toss; ② factory can not open the invoice, can not be normal customs rebate, can only buy a single; ③ tax rebate rate is low or zero, the cost of invoicing is too high, you can choose to buy a single. Buy a single export process: Domestic: After the production of goods, find a single company to buy or freight forwarding (general freight forwarding on the package), to provide pieces of heavy feet and other quantities of units, freight forwarders to prepare the customs information (box invoice, power of attorney, etc.), and then normal customs clearance of freight and so on. Domestic process almost do not have to worry about, fully entrusted to the freight forwarder to do. Overseas: destination port customs clearance issues. Customs declaration with the information can be given to the destination port guests of the customs clearance information is not the same head. But must require the unity of the documents, that is, bill of lading, bill of lading, invoice must be the same head company. Because foreign and domestic networks, even if your company does not have the right to export, you can still give foreigners your company's head of the documents. As for customs clearance to the guests with the certificate of origin, fumigation certificate and other certificates can find an agent to do, can do the documents unified. This also applies to foreign trade agency operations. Foreign exchange issues: Although the bill of lading is exported in the name of other companies, but does not mean that the foreign exchange must be played to the company's account, the payment of foreign exchange can be played to any one of the company's foreign exchange account, personal account. However, the annual personal foreign exchange account receipts ceiling of 50,000 U.S. dollars, more than this number will have to change an account, so a small number of cases to walk the buy single more cost-effective. Overall, buy a single export so that more companies do not have the right to export, SOHO, as well as special requirements of the company has a more convenient way of foreign trade. Tax rebate problem: buy single export is not able to do the tax rebate. There are two reasons: First, the production factory did not open the invoice, no invoice can not go to the state tax to apply for tax rebates; Second, the company just provide information to sell a single, because they do not have the invoice at hand, so the tax rebates will not be refunded to their accounts. Therefore, you don't have to worry that the company selling the bill will get the tax refund. If you want to get the tax refund, you can only use the form of agent export, which is invoiced by the factory to the agent company. In addition, because we do not want to refund the tax, so we can take the goods with the factory to "non-invoicing price" transaction, so as to save costs and increase profits. The above is how individuals do import and export trade in two kinds of export methods, one is to find a foreign trade agent to operate, the second is to buy a single export.

The Foreign Trade Law clearly stipulates that import and export enterprises with import and export rights can conduct agency business for enterprises, organizations and individuals without import and export rights, which makes it clear that individuals can also engage in import and export business.