At present, cross-border e-commerce exports do not need to pay taxes, and all bulk goods generally do not need to be declared. Article 5 of the Administrative Measures for Exempting Value-added Tax from Cross-border Taxable Services from Business Tax to Value-added Tax (Trial) stipulates that taxpayers shall provide cross-border services to overseas units with compensation, and all the income from such services shall come from overseas. Otherwise, it will not be exempted from VAT. Article 6. Taxpayers providing cross-border services are exempt from VAT. Cross-border service sales should be accounted separately, the input tax that cannot be deducted should be accurately calculated, and special VAT invoices should not be issued for its tax-free income.