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Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce, and the General Administration of Customs on the Tax Policies for Retail Exports in Cross-Border E-commerce Comprehensive Pilot Zones [Effective]
财政部、税务总局、商务部、海关总署关于跨境电子商务综合试验区零售出口货物税收政策的通知 [现行有效]
【法宝引证码】

Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce, and the General Administration of Customs on the Tax Policies for Retail Exports in Cross-Border E-commerce Comprehensive Pilot Zones 

财政部、税务总局、商务部、海关总署关于跨境电子商务综合试验区零售出口货物税收政策的通知

(No. 103 [2018] of the Ministry of Finance) (财税〔2018〕103号)

The public finance departments (bureaus) and competent commerce departments of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; offices of the State Administration of Taxation (“SAT”) in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; local special commissioner's offices of the SAT; Guangdong Branch of the General Administration of Customs (“GACC”), and all customs offices directly under the GACC; 各省、自治区、直辖市、计划单列市财政厅(局)、商务主管部门,国家税务总局各省、自治区、直辖市、计划单列市税务局,国家税务总局驻各地特派员办事处,海关总署广东分署、各直属海关:
For the purposes of further promoting the healthy and rapid development of cross-border e-commerce and fostering new business types and new modes of trade, you are hereby notified of the relevant tax policies for retail exports in cross-border e-commerce (hereinafter referred to as “e-commerce export”) in cross-border e-commerce comprehensive pilot zones (hereinafter referred to as “comprehensive pilot zones”) as follows: 为进一步促进跨境电子商务健康快速发展,培育贸易新业态新模式,现将跨境电子商务综合试验区(以下简称综试区)内的跨境电子商务零售出口(以下简称电子商务出口)货物有关税收政策通知如下:
I. Value-added tax or consumption tax exemption policies shall be implemented on a trial basis for the goods which are exported by an e-commerce export enterprise in a comprehensive pilot zone without any valid voucher for the purchase of goods and meet the following conditions at the same time:
......
   一、对综试区电子商务出口企业出口未取得有效进货凭证的货物,同时符合下列条件的,试行增值税、消费税免税政策:
......

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