Two Sessions Proposal: Let the tax reduction policy benefit cross-border e-commerce

In recent years, China's cross-border e-commerce industry has been developing steadily. Customs statistics show that in 2021, China's cross-border e-commerce imports and exports reached 1.98 trillion yuan, an increase of 15%, of which exports reached 1.44 trillion yuan, an increase of 24.5%. National policy support and stable output of export manufacturers are important reasons for the rapid development of cross-border e-commerce.

The cross-border e-commerce industry has a bright future, but it still faces some problems in the process of development that need to be solved urgently. At the just-concluded two sessions, Xu Yuning, a deputy to the National People's Congress and chairman of the Ningbo CPPCC, put forward suggestions on cross-border e-commerce. He said that the reason for making such suggestions is that he saw some problems in the development of Ningbo's cross-border e-commerce, such as export tax rebates and "no invoice exemption", which hindered its own development and affected the higher-quality development of local foreign trade.

Taking export tax rebates as an example, at present, under the cross-border e-commerce 9810 model (customs supervision method code, applicable to domestic enterprises that first export goods to overseas warehouses through cross-border logistics, and then deliver the goods from overseas warehouses to overseas buyers after the transaction is completed through the cross-border e-commerce platform), there is no clear regulation on the time node as to whether the tax rebate is made when the goods arrive at the overseas warehouse or after the transaction is completed. As a result, the grassroots tax departments have different standards in specific operations, and many enterprises are unable to enjoy the timely tax rebate policy.

Although Ningbo and other places have launched innovative work on tax refunds using the 9810 model, companies are still required to export to overseas companies in accordance with the general trade 0110 model (unilateral import or unilateral export by companies with import and export rights in China), and after getting the invoices, go to the tax window to manually handle the tax refund, which is a cumbersome process.

In response to the problems encountered in the development of cross-border e-commerce, Xu Yuning said, "The State Administration of Taxation and the Ministry of Finance should introduce corresponding tax refund policies for new cross-border e-commerce formats as soon as possible. Some policies can be implemented in the form of pilot projects in coastal cities."

In addition, in terms of the recognition of high-tech enterprises, he also suggested that the Ministry of Science and Technology, the Ministry of Finance and other national ministries and commissions promptly summarize and promote the experience of Shenzhen, Hangzhou and other places, and carry out special guidance and training based on the conditions, key points and key points of cross-border e-commerce companies' application for national high-tech enterprise recognition, "so that more e-commerce companies can enjoy the relevant preferential policies for high-tech enterprises in accordance with the law, thereby promoting higher-quality development of China's foreign trade."

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Cross-border e-commerce companies

Cross-border e-commerce market