| Announcement of the Shanghai Municipal Tax Service of the State Administration of Taxation on Matters Concerning the Administration of Tax Exemption for Retail Exports in Cross-Border E-Commerce Comprehensive Pilot Zones | | 国家税务总局上海市税务局关于跨境电子商务综合试验区零售出口货物免税管理有关事项的公告 |
| For the purposes of implementing the 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 (No. 103 [2018] of the Ministry of Finance) and regulating the administration of tax exemption for retail exports in cross-border e-commerce, upon deliberation of Shanghai Municipal Finance Bureau, Shanghai Municipal Development and Reform Commission and Shanghai Municipal Commission of Commerce, the relevant matters are hereby announced as follows: | | 为贯彻落实《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），规范本市跨境电子商务零售出口货物免税管理，经商市财政局、市发展改革委、市商务委，现就有关事项公告如下： |
| I. If an e-commerce export enterprise in Shanghai (hereinafter referred to as “cross-border e-commerce enterprise”) exports the goods without any valid voucher for the purchase of goods and at the same time meets the following conditions, it may be governed by value-added tax or consumption tax exemption policies according to Document No. 103 [2018] of the Ministry of Finance. | | 一、本市电子商务出口企业（以下简称“跨境电商企业”）出口未取得有效进货凭证的货物，同时符合下列条件的，可按照财税〔2018〕103号规定适用增值税、消费税免税政策： |
| (I) The cross-border e-commerce enterprise shall be registered in this Municipality, and register such information as export date, name of goods, measurement unit, quantity, unit price and amount on the Shanghai Cross-border E-commerce Public Platform; | | （一）跨境电商企业在本市注册，并在“上海跨境电子商务公共服务平台”登记出口日期、货物名称、计量单位、数量、单价、金额； |
| (2) The exported goods shall be subject to the formalities of e-commerce export declaration with the local customs of the domestic cross-border e-commerce comprehensive pilot zone (hereinafter referred to as the “comprehensive pilot zone”); | | （二）出口货物通过国内跨境电子商务综合试验区（以下简称综试区）所在地海关办理电子商务出口申报手续； |
| (3) The exported goods shall be not those whose export tax refund (exemption) has been expressly canceled by the Ministry of Finance and the State Administration of Taxation according to the decision of the State Council. | | （三）出口货物不属于财政部和税务总局根据国务院决定明确取消出口退（免）税的货物。 |
II. After a cross-border e-commerce enterprise of this Municipality exports the aforementioned goods that enjoy tax exemption treatment, it must, in the next month, file a value-added tax return with the taxation authority having jurisdiction (Those that file value-added tax returns on a quarterly basis shall do so in the next quarter), and provide the electronic filing data on the Detailed List of Tax-exempt Retail Exports of E-commerce Export Enterprises (The format can be found in the Annex, and the data can be inquired or downloaded from the Shanghai Cross-border E-commerce Public Platform). Documents related to exported goods shall be kept by the enterprise for reference.
．．．．．． | | 二、本市跨境电商企业在出口上述适用免税政策货物后，须在次月向主管税务机关办理增值税纳税申报（按季办理增值税纳税申报的为次季度），并提供《电子商务出口企业零售出口货物免税明细表》（格式见附件，数据内容可自“上海跨境电子商务公共服务平台”查询下载）电子申报数据。出口货物相关单证资料留存企业备查。
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