Q：
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What conditions shall be met for cross-border e-commerce retail enterprises in the comprehensive pilot zone to export goods that have not obtained valid purchase certificates, to apply to the measures for verification and collection of enterprise income tax and the tax exemption policies for value-added tax and consumption tax?
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A：
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(1)
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Cross border e-commerce retail export enterprises are registered in the comprehensive pilot zone, and the export date, goods name, unit of measurement, quantity, unit price and amount are registered on the cross-border e-commerce online comprehensive service platform at the place of registration.
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(2)
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The exported goods shall go through the e-commerce export declaration formalities through the customs where the comprehensive pilot zone is located.
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(3)
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Goods exported do not belong to the goods whose export tax refund (exemption) is explicitly cancelled by the Ministry of Finance and the State Administration of Taxation in accordance with the decision of the State Council.
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Q：
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What does the comprehensive pilot zone mean?
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A：
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The comprehensive pilot zone refers to the comprehensive pilot zone of cross-border e-commerce approved by the State Council
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Q：
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What are the cross-border e-commerce enterprises?
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A：
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Cross border e-commerce enterprises refer to enterprises that build their own cross-border e-commerce sales platform or use a third-party cross-border e-commerce platform to carry out e-commerce export.
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Q：
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What is the single transaction limit and annual transaction limit of retail goods imported through cross-border e-commerce?
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A：
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The single transaction limit of retail goods imported through cross-border e-commerce is RMB 5,000 and the annual transaction limit is RMB 26,000.
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Q：
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Can the purchased goods imported through e-commerce enter the domestic market for resale?
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A：
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The purchased goods imported through e-commerce are goods for personal use or consumption of the consumers and shall not be sold again in the domestic market.
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FAQ
