On September 29, the Ministry of Finance, the Ministry of Commerce, the State Administration of Taxation and the General Administration of Customs jointly issued the 'Notice on the Taxation Policy for Retail Export Goods in the Cross-border E-Commerce E-Commerce Zone', which meets the requirements for the cross-border e-commerce comprehensive test area. The export goods are subject to the VAT and consumption tax exemption policies.
The notice is as follows:
1. For goods that have not obtained valid purchase vouchers for e-commerce export enterprises in the comprehensive test area, and meet the following conditions, try the VAT and consumption tax exemption policies:
(1) E-commerce export enterprises are registered in the comprehensive test area, and the export date, cargo name, unit of measurement, quantity, unit price and amount are registered in the comprehensive service platform of the cross-border e-commerce online.
(2) The export goods shall go through the procedures for declaration of e-commerce export through the customs of the location of the comprehensive test area.
(3) Export goods are not goods that the Ministry of Finance and the State Administration of Taxation explicitly cancel the export refund (exemption) tax according to the decision of the State Council.
2. The Office of the Leading Group for the Construction of Comprehensive Test Areas and the competent department of commerce shall coordinate and promote the communication and cooperation between relevant departments and relevant policies, accelerate the establishment of an e-commerce export statistical monitoring system, and promote the healthy and rapid development of cross-border e-commerce.
3. The General Administration of Customs regularly transmits electronic information of the e-commerce export commodity declaration list to the State Administration of Taxation. The tax authorities of each comprehensive test area shall strengthen the tax exemption management of export goods according to the electronic information of the export commodity declaration list cleared by the State Administration of Taxation. The specific tax exemption management measures shall be formulated by the provincial taxation department in consultation with the finance and commerce departments.
4. The comprehensive test area referred to in this notice refers to the cross-border e-commerce comprehensive test area approved by the State Council; the term “e-commerce export enterprise” refers to the self-built cross-border e-commerce sales platform or the use of third-party cross-border electronic The business platform carries out e-commerce export units and individual industrial and commercial households.
5. This notice shall be implemented as of October 1, 2018, and the specific date shall be subject to the export date indicated in the export commodity declaration list.