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New Rules on Cross-Border E-Commerce Enterprises Income Tax Collection

Qualified retail export enterprises in cross-border e-commerce comprehensive pilot zones will be eligible for new rules on enterprise income tax verification and collection. The eligibility criteria, to be implemented on a trial basis starting from 1 January 2020, include:

  • The business must be registered in a comprehensive pilot zone
  • The export date, goods name, measurement unit, quantity, unit price and amount must be registered on the cross-border e-commerce online comprehensive service platform at the place of registration
  • The export goods shall go through the e-commerce export declaration procedures with the local customs at the comprehensive pilot zone
  • The export goods do not have a valid purchase voucher and are eligible for the value-added tax and consumption tax exemption policy

Full details can be found in the Announcement on Matters Concerning the Verification and Collection of Enterprise Income Tax from Retail Export Enterprises in Cross-Border E-Commerce Comprehensive Pilot Zones (No. 36 [2019]), issued recently by the State Taxation Administration.

Source: State Taxation Administration

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