Pilot cities in cross-border electronic commerce:
6+ 1 pilot, the first batch, five are Ningbo, Zhengzhou, Shanghai, Chongqing and Hangzhou, and then seven are Guangzhou, Shenzhen/Tianjin, Fuzhou, Pingtan/Hefei, Chengdu, Dalian, Qingdao and Suzhou *** 15 were approved as pilot cities in cross-border electronic commerce.
Cross-border electronic commerce Comprehensive Experimental Zone:
Hangzhou ranks first, Qingdao ranks second, and Weihai ranks third, 1+ 12+22 * * 35. Cross-border electronic commerce Comprehensive Experimental Zone is spread all over the country.
Hangzhou, Tianjin, Shanghai, Chongqing, Hefei, Zhengzhou, Guangzhou, Chengdu, Dalian, Ningbo, Qingdao, Shenzhen, Suzhou, Beijing, Hohhot, Shenyang, Changchun, Harbin, Nanjing, Nanchang, Wuhan, Changsha, Nanning, Haikou, Guiyang, Kunming, Xi and Lanzhou.
Extended data
New tax exemption regulations
201810/since the Ministry of Finance, State Taxation Administration of The People's Republic of China, the Ministry of Commerce and the General Administration of Customs jointly issued a document a few days ago, clarifying that the export goods of e-commerce export enterprises in cross-border electronic commerce Comprehensive Experimental Zone do not have valid purchase vouchers and meet the following conditions, the tax exemption policy for value-added tax and consumption tax will be tried out.
First, e-commerce export enterprises are registered in the comprehensive test area, and the export date, name of goods, unit of measurement, quantity, unit price and amount are registered in the online comprehensive service platform in cross-border electronic commerce, and they are registered here.
Second, the export goods go through the customs where the comprehensive test area is located to go through the e-commerce export declaration procedures.
Third, the export goods do not belong to the Ministry of Finance, and State Taxation Administration of The People's Republic of China explicitly canceled the export tax refund (exemption) goods according to the decision of the State Council.
The notice made it clear that the General Administration of Customs regularly transmits the electronic information of the declaration form of e-commerce export commodities to State Taxation Administration of The People's Republic of China. The tax authorities in each comprehensive test area shall strengthen the tax exemption management of export goods according to the electronic information of export goods declaration forms compiled by State Taxation Administration of The People's Republic of China.
The circular pointed out that the specific tax exemption management measures shall be formulated by the provincial tax authorities, finance and commerce departments. The Office of the Leading Group for the Construction of the Comprehensive Test Zone and the competent commercial departments should make overall plans to promote inter-departmental communication and cooperation and the implementation of relevant policies, accelerate the establishment of a statistical monitoring system for e-commerce exports, and promote the healthy and rapid development of cross-border electronic commerce.
Baidu encyclopedia-cross-border e-commerce pilot
Baidu Encyclopedia-cross-border electronic commerce