To the financial department (bureau) of each province, autonomous region, municipality and city directly under State planning, State Administration of Taxation and Financial Bureau of Xinjiang Production and Construction Corps:
To meet the requirements of the Notice of the General Office of the State Council on Transmitting Several Proposals of Commerce Department and other Departments for Implementing and Supporting Relevant Policies of Cross-border E-commerce Retail Export (G. B. F. [2013] No. 89), after studies, notice on the tax policy of cross-border e-commerce retail export (hereinafter referred to as e-commerce export) is as follows:
Ⅰ. VAT and excise drawback (exemption) policy is applicable to the exported goods of e-commerce export enterprises that simultaneously meet the following conditions (except the goods to which export rebates or exemption policy is not applicable in accordance with the provisions of the Ministry of Finance and the State Administration of Taxation. Similarly hereinafter):
1. The e-commerce export enterprise is a VAT Ordinary Tax Payer and has the qualifications of export rebates (exemption) which is approved by competent tax authorities.
2. The exported goods obtain Export Declaration (special declaration for export rebates) and are consistent with the electronic information on the Export Declaration.
3. Exported goods are paid for before the deadline of export rebates (exemption) reporting period.
4. In cases where the e-commerce export enterprise is a foreign trade enterprise, the goods it purchases for exporting must have value-added tax invoices and the special certificate of consumption tax payment (single partition) or the special bill of payment of import VAT and consumption tax. Meanwhile, the above certificates must be consistent with Export Declaration (special declaration for export refund).
Ⅱ. VAT and consumption tax exemption policy is applicable to exported goods of e-commerce export enterprises that can’t meet the stipulations of Article 1 above but meet the following conditions:
1. E-commerce export enterprise has handled tax registration.
2. Exported goods have obtained Export Declaration issued by customs.
3. Purchased goods for exporting have obtained legal and effective purchasing certificate.
Ⅲ. E-commerce exported goods, to which VAT and export rebates(exemption) policy is applicable, are declared by e-commerce export enterprise according to current provisions.
Ⅳ. The e-commerce export enterprises, to which this notice is applicable, are the ones that build cross-border e-commerce platform by themselves and the ones that use the third-party cross-border e-commerce platform.
Ⅴ.The tax refund (exemption) policy stipulated in this notice is not applicable to the cross-border e-commerce third-party platform which provides trading services for e-commerce export enterprises. The cross-border e-commerce third-party platform subjects to current relevant provisions.
Ⅵ. This notice shall take effect as of Jan. 1, 2014.
Ministry of Finance, State Administration of Taxation
December 30, 2013
