In our country, because of the power of management to the production enterprises import and export management and restrictions, do not have the right to operate import and export enterprises often need to entrust with the right of foreign trade enterprises to handle cargo export formalities. As a foreign trade enterprises engaged in export business agent except for the production of enterprises, can also purchase of goods by itself, and to export goods for export, export is usually said the export of foreign trade enterprises. Can say, the agent export and export is the two operation modes of common for foreign trade enterprises. But because of foreign trade and production enterprises for the export of the goods themselves what is foreign trade enterprises export agent or export this understanding of the problems is not very clear, even with the opposite mistake, thus resulting in the two enterprise civil dispute to the court after the results are often exceeding one's expectations, the party concerned or the huge losses, or narrowly wins. So in civil cases, how to distinguish and identify the foreign trade enterprises and production enterprises is the relationship between export agent, or export, the author summarizes several points between two kinds of ways of export according to recent agent number case, provide a reference for the reader.

    Before the differences with distinguished export and export agent, the author need to reiterate the theme of this paper is to explore in civil cases, distinguish about self export and export agents and identified, and so results of the analysis are often associated with administrative organs with the relevant documents as the export is different. Because, according to the customs and foreign exchange management departments of administrative procedure, the administrative department for usually customs and foreign exchange verification contained export any single and other necessary documents on the name of the enterprise to determine who is the exporter, while in civil disputes, it needs to analyze various aspects of civil legal relationship of domestic manufacturers and foreign trade enterprises to recognize the essence, foreign trade enterprises are export agent or export. Determination of the legal relationship between the two is mainly refer to several different points:

The difference in the name of the contract and the contract relationship

   In the export, foreign trade enterprises and production enterprises signed a purchase and sale contract, so as to achieve the purpose of the procurement of goods, foreign trade enterprises and foreign signed an export contract, export the goods. Foreign trade enterprises play a buyer and seller two roles in this process, including two to the buyer seller relationship.

The agent of export, foreign trade enterprises as a manufacturer, agent, I do not have independent of the buyer or the seller's identity, a foreign trade enterprises and production enterprises is an export agency agreement, production enterprises signed contracts with foreign export sales of goods. In the export, containing only a buyer seller relationship.

The difference in the content of the rights and obligations under the contract

   Because of foreign trade in the export activities of enterprise buyers and sellers, so the need for production enterprises to fulfill including receiving, payment, the buyer's rights and obligations, it shall perform the foreign business including the delivery, payment, rights and obligations of the seller;

The agent of export, foreign trade enterprises are neither buyer nor seller, its main duty is to help enterprises handle all export formalities, to obtain the export documents and handed over to the production enterprises to apply for tax refund, the main rights is to the production of enterprise collection agency fees.

The difference in the settlement of negotiable instruments

   In the export of foreign trade enterprises, because to buy goods production enterprises and sales, according to law, sales of goods should pay value added tax, production enterprises to foreign trade enterprises to issue VAT invoices, according to the settlement of the payment; in the export agent, because the actual foreign trade enterprises is not the product of the buyer, simply to provide export agency services, collection agency fees, it should be by the foreign trade enterprises to the production enterprises issued by the agency fee invoice according to settlement.

The difference in the export tax rebate on the right

   The State encourages the permission given export enterprise in a certain proportion of export goods tax rebate on the export tax rebate, and enjoy the benefits is an important characteristic that distinguishes self export and export agents. Foreign trade enterprises export, as sales of goods sales side, based on the export of the goods directly enjoy the export tax rebate rights; agent export, foreign trade enterprises will be responsible for the relevant documents only recover and return to the production enterprises, production enterprises to apply for tax refund procedures, and enjoy the tax rebate interests.

The difference in cost

   In the export of foreign trade enterprises procurement, payment for the export of finished goods also bear the charges for customs clearance, cargo Proxy Companies fees, according to the terms of trade to choose different and may bear the freight, insurance premium, and all other expenses to pay and pay for the export of the goods; while in the export agent which are produced by the enterprise to bear these costs, foreign trade enterprises have no obligation to share, even a temporary advance problem, can also require the production enterprise to return.

The difference in the source of profits

   Foreign trade enterprises through the export in the pursuit of profit is the price difference, namely, to lower prices, the purchase of goods from the production enterprises, and then give the foreign sales of higher prices, so as to buy low and sell high, the purpose of a post, the export situation, domestic sales and export contracts have two different the price of the goods; if the foreign trade enterprises engaged in export business agent, its source of profit is the only foreign trade export agent fee. While the buyer seller relationship only production enterprise sales to a price of foreign goods. According to the current domestic traffic of 0.5%-3% ranging from agent rate, export profit is higher than that in the export agent.

The difference between contract risk bearing

   The so-called high profit with high risk, foreign trade enterprises to obtain higher than the export agent profit through export, of course, the risk is also a corresponding increase, foreign trade enterprises need to face the risk of a claim on quality foreign exchange can not be recovered, and so on; and in the export agent, quality of the goods, the goods can be delivered safely, timely payment of foreign these risks are produced by the enterprises themselves, and no matter whether these risks and its severity were not affect foreign trade enterprises to the production enterprises should pay agency fees right. In addition, in the international trade will often because the exchange difference arising from the profit and loss, and the risk of these gains and losses in the export of foreign trade enterprises are by themselves, in the export agent is borne by the manufacturer.

All of the above key aspects are distinguished foreign trade enterprises export and export agent, although any case has its individuality and complicated, can not lump together, in some specific cases, should be a concrete analysis of concrete problems, but as long as you can grasp the above points, also will be of complex and simple, through the phenomenon to hold the nature of legal relationship, and the correct identification of the rights and obligations of the parties, to maintain fair trade purposes.