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Announcement of the State Taxation Administration on Issues Concerning the Collection of Enterprise Income Tax on Retail Export Enterprises in Cross-Border E-Commerce Comprehensive Pilot Zones on a Deemed Basis [Effective]
国家税务总局关于跨境电子商务综合试验区零售出口企业所得税核定征收有关问题的公告 [现行有效]
【法宝引证码】

Announcement of the State Taxation Administration on Issues Concerning the Collection of Enterprise Income Tax on Retail Export Enterprises in Cross-Border E-Commerce Comprehensive Pilot Zones on a Deemed Basis 

国家税务总局关于跨境电子商务综合试验区零售出口企业所得税核定征收有关问题的公告

(Announcement No. 36 [2019] of the State Taxation Administration) (国家税务总局公告2019年第36号)

For the purposes of supporting the healthy development of cross-border e-commerce and promoting the innovation of foreign trade patterns, and effectively supporting the implementation of the Notice by the Ministry of Finance, the State Taxation Administration, the Ministry of Commerce, and the General Administration of Customs of the Tax Policies for Retail Exports in Cross-Border E-Commerce Comprehensive Pilot Zones (No. 103 [2018], MOF), you are hereby notified of the issues concerning the collection of enterprise income tax on enterprises engaging in cross-border retail export in e-commerce (hereinafter referred to as “cross-border e-commerce enterprises”) in cross-border e-commerce comprehensive pilot zones (hereinafter referred to as “comprehensive pilot zones”) on a deemed basis as follows: 为支持跨境电子商务健康发展,推动外贸模式创新,有效配合《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》(财税〔2018〕103号)落实工作,现就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企业(以下简称“跨境电商企业”)核定征收企业所得税有关问题公告如下:
I. Where a cross-border e-commerce enterprise in a comprehensive pilot zone meets all of the following requirements, the method of collection of enterprise income tax on a deemed basis shall be implemented on a trial basis:   一、综试区内的跨境电商企业,同时符合下列条件的,试行核定征收企业所得税办法:
(1) It is registered in the comprehensive pilot zone, and has registered the date of export, name, measurement unit, quantity, unit price, and amount of exported goods on the online comprehensive service platform for cross-border e-commerce at the place of registration.
......
 (一)在综试区注册,并在注册地跨境电子商务线上综合服务平台登记出口货物日期、名称、计量单位、数量、单价、金额的;
......

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