If cross-border e-commerce wants to develop quickly and well, it needs to rely on national policy support. In recent years, China has continuously introduced new policies that are conducive to the development of cross-border e-commerce to protect the development of cross-border e-commerce companies. Taking the development of cross-border e-commerce to new levels one after another. The most iconic one is the “Opinions on the Implementation of Policies to Support Cross-Border E-Commerce Retail Exports”, which elevates the development of cross-border e-commerce to a national strategic level. Six of the measures include customs inspection of cross-border e-commerce commodities, Specific solutions were proposed in terms of taxation and exchange rate, focusing on promoting the development of the B2C cross-border model and providing policy support for B2C cross-border e-commerce companies.
Cross-border e-commerce pilot cities are also gradually growing. The country first approved Chongqing, Ningbo, Hangzhou, Zhengzhou, and Shanghai in 2012, and later added Shenzhen, Qingdao, Changsha, Suzhou, and Yinchuan , Mudanjiang and other cities, the scope of pilot projects is getting wider and wider. It is believed that these pilot projects will drive the rapid development of cross-border e-commerce in the near future.
◆Document No. 56 was officially implemented, and the legal status of the industry was further confirmed
In July 2014, the General Administration of Customs issued “Document No. 56” – “About cross-border trade e-commerce entry and exit” “Announcement on Supervision Matters of Goods and Articles” stipulates that e-commerce individuals and enterprises that implement cross-border transactions of inbound and outbound goods and articles through e-commerce trading platforms approved by the customs and connected to the customs shall be subject to customs supervision in accordance with this document. Whether it is an enterprise, organization or individual who wants to operate cross-border e-commerce and transport goods, they must register with the customs and accept supervision. Specifically, there are different supervision systems for different goods and items, and the supervision of goods is divided into – general trading system. The launch of Document No. 56 will have an impact on small companies engaged in “gray purchasing” from an import perspective. Tax exemptions will be levied on general trade, while legal cross-border e-commerce merchants under the pilot program will be able to enjoy personal postal taxes. . From an export perspective, this document effectively supplements the details of personal effects and goods and their customs declaration procedures.
This document summarizes the pilot operations of cross-border e-commerce in the past few years and clarifies the legal status of cross-border e-commerce. It will promote the development of the cross-border e-commerce industry in a healthy and stable direction, bring new opportunities to domestic cross-border e-commerce companies, and will surely bring about a complete, scientific and sound supervision system in the future.
◆The export tax rebate work has been accelerated, benefiting the leading cross-border e-commerce companies
Currently, my country’s export e-commerce products mainly use small parcels for express customs clearance that cannot be cleared normally. channel, you cannot obtain the benefits of export tax rebate. There have been calls within the industry for the introduction of relevant policies for a long time. However, due to the issues related to value-added tax invoices, the integration of the entire customs system and many other aspects, there is still a lack of realistic conditions for the implementation of export tax rebates, and further development of relevant laws and procedures is needed. develop. It is gratifying to see that the current export tax refund work is also constantly developing. Pilot cities represented by Shenzhen, Qingdao, Dongguan, and Shanghai have begun to provide customs declaration and tax refund services, mainly in the form of “distributed and collective declaration”. That is to provide tax refund services for enterprises based on monthly sales statistics.
On June 10, 2014, Lantingjishi received a total of approximately 29,000 yuan in export refund tax refunded by the Shenzhen State Taxation Bureau. This was also the first cross-border e-commerce export in the country to be completed under the customs 9610 supervision code. Tax refund. A batch of goods exported by Lanting Jishi on the Qianhai cross-border e-commerce platform in 2013 were worth a total of 200,000 yuan, and the export tax rebate reached nearly 30,000 yuan. This will lay a solid foundation for the full development of future export tax rebates.