The development of cross-border e-commerce has an important and far-reaching significance for expanding international market share, expanding foreign trade marketing network and transforming the development mode of foreign trade. To accelerate the development of China cross-border e-commerce and support cross-border e-commerce retail export (hereinafter referred to as e-commerce export), the following proposals are put forward.
Ⅰ. Supportive policies
（Ⅰ）Confirm e-commerce export trade entities (hereinafter referred to as trade entities. There are three kinds of trade entities. The first kind is the e-commerce export enterprises that build cross-border e-commerce platform by themselves. The second kind is the e-commerce export enterprises that use third-party cross-border e-commerce platform. The third kind is the third-party cross-border e-commerce platforms that provide trading services for e-commerce export enterprises. Trade entities should register and put on records according to current provisions. The e-commerce export enterprises registered in areas where the policies are not available can be confirmed as trade entities in the areas where the policies are available.
(Ⅱ) Establish a new customs supervision model for e-commerce export and make specialized statistics. Customs supervise the export goods of trade entities in an integrated way and deal with the customs clearance by clearance releasing and summary declaration to reduce customs clearance charge. Trade entities can submit electronic documents on the internet and apply for declaration form certification signed and issued by customs according to the requirements of Foreign Exchange Department and Tax Department after the goods leave the country.
（Ⅲ）Establish the supervision model for e-commerce export inspection. The inspection and quarantine of the e-commerce export enterprise and its goods should be put on record and acquired permission. The quality and security of goods should be assessed by third-party inspection organization. Carry out the comprehensive reporting system, mainly including quarantine and supervision. General manufactured goods don’t need to be legal inspected. Inspection and quarantine formalities is declared and conducted in an integrated way, which is more convenient.
(Ⅳ) Support normal receipt and payment of e-commerce export enterprises. Allow trade entities to establish a foreign exchange account for receipt and payment of exported goods by customs declaration information. Further supervise the cross-border e-commerce receipt and payment of banks and trade entities.
(Ⅴ) Encourage banks and payment institutions to provide paying services for cross-border e-commerce. Payment institutions should apply to the State Administration of Foreign Exchange and People's Bank of China respectively and obey relevant policies when conducting e-commerce foreign exchange fund or RMB cross-border payment business. Improve the service system of cross-border e-payment, clearing and balance. Further supervise cross-border payment business of banks and payment institutions.
(Ⅵ) Implement appropriate tax policy for e-commerce export. The e-commerce exported goods which meet the relevant requirements should be applied to VAT and consumption tax rebates or exemption policies. The specific methods shall be formulated separately by Ministry of Finance and State Administration of Taxation.
(Ⅶ) Establish credit system of e-commerce export. Take stern actions against commercial fraud and fight against infringing upon intellectual property right, selling counterfeit and shoddy products and other illegal things. Constantly improve the credit system of e-commerce export.
Ⅱ Implementing requirements
（Ⅰ）Since the date of the Proposals issued, the above policies will be tried out in Shanghai, Chongqing, Hangzhou, Ningbo and Zhengzhou, pilot cities which provide clearance services for cross-border e-commerce. The above policies will be implemented in those areas where have the suitable conditions since October 1, 2013.
（Ⅱ） Relevant Local People's Government shall formulate implementation plan of developing cross-border e-commerce and expanding the export scale. Discover, handle and report the questions as early as possible during the implementation period. Actively guide the business entities to compete on quality and pay attention to cultivate brand. Depending on the electronic port platform, establish a comprehensive management system that includes trade entities and the whole process of e-commerce export. Realize information sharing among the Commerce Department, Administration of Customs, State Administration of Taxation, Industrial and Commercial Bureau, Inspection and Quarantine Bureau, Foreign Exchange Office and other departments. Improve credit appraisal system, commercial quality supervisory and management system, international trade risk pre-warning and controlling system and intellectual property protection system to ensure the healthy and sustainable development of e-commerce export.
（Ⅲ）Ministry of Commerce, Development and Reform Commission and General Administration of Customs jointly with relevant departments will guide the policy implementation and regularly assess the effect of the policy implementation to ensure smooth implementation and constant improvement of the policies. General Administration of Customs jointly with Ministry of Commerce, State Administration of Taxation General Administration of Quality Supervision, Inspection and Quarantine (AQSIQ), Foreign Exchange Office, Development and Reform Commission and relevant departments will speed up the establishment of cross-border e-commerce clearance pilot project and the system integrating between the payment and tax exemption system of electronic port and the large e-commerce platform.
Ⅲ Other matters
（Ⅰ） The cross-border e-commerce retail export herein means export enterprises in our country which sell retail goods through the internet by mail or express etc. In other words, it means that the cross-border e-commerce enterprises export goods to consumers.
（Ⅱ） Export enterprises in our country display goods and trade with foreign wholesalers and retailers online via the internet and export goods offline in the general trade way. Such export is cross-border e-commerce export from enterprises to enterprises. It essentially belongs to traditional trade and will be subject to current relevant trade policies. Cross-border e-commerce import policy will be studied separately.
