Refers to the situation where cross-border e-commerce enterprises that meet certain conditions can obtain VAT and consumption tax refund or exemption policies.Eligible cross-border e-commerce enterprises should complete export tax refund filing before proceeding with export tax refund declaration.The declaration process for export tax refund is the same as general trade.Below are the conditions for cross-border e-commerce export tax refund:

Which cross-border e-commerce enterprises are eligible for cross-border e-commerce export tax refund?

Cross-border e-commerce enterprises eligible for export tax refund or exemption refer to entities and individual businesses that establish their own cross-border e-commerce sales platforms or utilize third-party cross-border e-commerce platforms for export activities.This does not include third-party cross-border e-commerce platforms that provide transaction services for e-commerce export enterprises.

What are the conditions for cross-border e-commerce export tax refund?

1.Retail export goods of cross-border e-commerce (Customs supervision mode code "9610").

Retail export goods under cross-border e-commerce (excluding goods explicitly ineligible for export tax refund or exemption by the Ministry of Finance and the State Taxation Administration) that meet the following conditions are eligible for VAT and consumption tax refund policies:

• Thecross-bordere-commerceretailexportenterpriseisageneralVATtaxpayerandhascompletedexporttaxrefundqualificationcertification(filing)withthecompetenttaxauthority;
• TheexportgoodshaveobtainedtheCustomsExportGoodsDeclarationForm(forexporttaxrefundpurposes),andtheinformationmatchestheelectronicdataoftheCustomsExportGoodsDeclarationForm;
• Theexportgoodsaredeclaredfortaxrefundwithinthedeadline;.
• Thecross-bordere-commerceretailexportenterprisebelongstoForenterprises,thepurchasedGoodsmusthavecorrespondingVATspecialinvoices,consumptiontaxspecialpaymentreceipts(splitbills),orCustomsimportVATandconsumptiontaxspecialpaymentreceipts,andthecontentofthesedocumentsmustmatchtheinformationontheExportGoodsDeclarationForm(forexporttaxrefundpurposes).

2.Cross-border e-commerce business-to-business export goods (Customs supervision mode codes "9710" and "9810").

The export tax rebate shall be processed in accordance with the policies applicable to general trade (Customs supervision mode code "0110") for exported goods,and the following basic conditions must be met:

• ThegoodsmusthaveactuallyleftthecountryafterCustomsdeclaration;
• Thegoodsmustberecordedassalesinthefinancialaccounts;
• Thesalesmustbemadetooverseasentitiesorindividuals;
• Foreignexchangemustbecollectedontime.