Interpretation of ＂Announcement on Matters Related to Tax Exemption Management of Retail Export Goods in cross-border electronic commerce Comprehensive Experimental Zone＂

　　I. Background of the announcement

　　In order to implement the Notice of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs of the Ministry of Commerce on the Tax Policy for Retail Export Goods in cross-border electronic commerce Comprehensive Experimental Zone (Cai Shui [2018] No.103), the Beijing Municipal Taxation Bureau of State Taxation Administration of The People’s Republic of China, the Municipal Finance Bureau and the Municipal Bureau of Commerce have clarified the relevant issues concerning the tax-free management of retail export goods in cross-border electronic commerce, and jointly issued this announcement (hereinafter referred to as the Announcement).

　　Second, the main contents of the announcement

　　(1) Defining the applicable conditions

　　Article 1 of the Announcement clarifies that the e-commerce export enterprises in this Municipality (hereinafter referred to as "cross-border e-commerce enterprises") export goods without valid purchase vouchers, and at the same time meet the following requirements: 1. Cross-border e-commerce enterprises are registered in this Municipality, and the export date, goods name, measurement unit, quantity, unit price and amount are registered in the "online comprehensive service platform of the comprehensive test area"; 2. The export goods shall go through the customs at the place where the cross-border electronic commerce Comprehensive Experimental Zone is located, and go through the formalities of e-commerce export declaration; 3. If the exported goods do not belong to the goods whose export tax refund (exemption) has been explicitly cancelled by the Ministry of Finance and the State Administration of Taxation according to the decision of the State Council, the tax exemption policies for value-added tax and consumption tax can be applied according to the provisions of Document No.103 [2018] of Caishui.

　　(2) Clearly realize automatic tax-free filing.

　　Article 2 of the Announcement clarifies that after the cross-border e-commerce enterprises register in the online comprehensive service platform of the Comprehensive Experimental Zone, the system will automatically realize the filing and registration of "cross-border electronic commerce Comprehensive Experimental Zone retail export goods tax exemption".

　　(three) clear reporting requirements

　　Article 3 of the Announcement specifies the declaration period of goods under the duty-free policy, as well as the completion of the VAT Tax Return.

　　Article 4 of the Announcement clarifies the requirements for sales accounting.

　　(D) clear management requirements

　　Article 5 of the Announcement clarifies that the tax authorities will use electronic information from three parties to strengthen tax exemption management.

　　Third, clear implementation time

　　This announcement shall come into force on October 1, 2018, and the specific date shall be subject to the export date indicated in the export commodity declaration list.