According to the "Opinions on Implementing Relevant Policies to Support Cross-Border E-Commerce Retail Exports":
(1) Determine the e-commerce export business entity (hereinafter referred to as the business entity). Business entities are divided into three categories:
First, e-commerce export enterprises that build their own cross-border e-commerce sales platforms.
The second is companies that use third-party cross-border e-commerce platforms to carry out e-commerce exports.
The third is a cross-border e-commerce third-party platform that provides transaction services for e-commerce export enterprises. Business entities must complete registration and filing procedures in accordance with current regulations. E-commerce enterprises registered in areas where the policy has not been implemented can be recognized as business entities in areas where the policy is implemented.
(2) Establish a new customs supervision model for e-commerce exports and conduct special statistics. The customs conducts centralized supervision over the export commodities of business entities, and handles customs clearance procedures through list verification and summary declaration to reduce customs declaration fees.
Business entities can submit relevant electronic documents online, and after the goods actually leave the country, apply to the customs for issuance of a customs declaration certificate certificate in accordance with the requirements of the foreign exchange and taxation departments. Incorporate e-commerce exports into customs statistics.
(3) Establish an e-commerce export inspection and supervision model. Conduct inspection and quarantine filing or access management for e-commerce export enterprises and their products, and use third-party inspection and appraisal agencies to conduct product quality and safety conformity assessments.
A full declaration system will be implemented, focusing on quarantine supervision, and legal inspection will no longer be carried out on general industrial finished products. Implement convenient measures for centralized declaration and centralized handling of relevant inspection and quarantine procedures.
(4) Support e-commerce export enterprises to collect and settle foreign exchange normally. Business entities are allowed to apply for the establishment of foreign exchange accounts and handle the business of collecting and settling foreign exchange for the export of goods based on customs declaration information. Strengthen supervision of banks and business entities collecting and settling foreign exchange through cross-border e-commerce.
(5) Encourage banking institutions and payment institutions to provide payment services for cross-border e-commerce. Payment institutions handle cross-border payment services for e-commerce foreign exchange funds or RMB funds.
Applies should be made to the State Administration of Foreign Exchange and the People's Bank of China respectively and implemented in accordance with the relevant management policies of the payment institution. Improve the cross-border electronic payment, clearing and settlement service system, and effectively strengthen the supervision of the cross-border payment business of banking institutions and payment institutions.
(6) Implement tax policies adapted to e-commerce exports. The value-added tax and consumption tax exemption or tax refund policy will be implemented for eligible e-commerce export goods. Specific measures will be formulated separately by the Ministry of Finance and the State Administration of Taxation in consultation with relevant departments.
(7) Establish an e-commerce export credit system. We will seriously investigate and deal with commercial fraud, crack down on infringement of intellectual property rights and the sale of counterfeit and shoddy products, and continuously improve the construction of the e-commerce export credit system.
Extended information:
"Guiding Opinions on Promoting the Healthy and Rapid Development of Cross-Border E-Commerce":
In June 2015, the General Office of the State Council issued the "Guiding Opinions on Promoting the Healthy and Rapid Development of Cross-Border E-Commerce" "Guiding Opinions on the Healthy and Rapid Development of Cross-Border E-Commerce" points out that my country's cross-border e-commerce has developed rapidly in recent years and has formed a certain industrial cluster and transaction scale.
Supporting the development of cross-border e-commerce is conducive to using "Internet foreign trade" to achieve optimal import and export, giving full play to my country's advantages as a major manufacturing country, and expanding overseas marketing channels; it is conducive to increasing employment and promoting mass entrepreneurship and innovation. , to create new economic growth points.
It is conducive to accelerating the implementation of national strategies such as the “One Belt, One Road” initiative and promoting the development and upgrading of an open economy. Addressing issues that restrict the development of cross-border e-commerce.
It is necessary to speed up the establishment of a policy system and regulatory system that adapts to its characteristics, create a more convenient development environment, and promote the healthy and rapid development of cross-border e-commerce.
The "Opinions" embody the overall principle of "standardize in development, develop in standardization" and clarify the main development goals of cross-border e-commerce. It not only generally supports domestic enterprises to use e-commerce to carry out foreign trade, but also And highlight the key points.
Encourage powerful enterprises to become bigger and stronger.
In particular, it is proposed to cultivate a number of public platforms, comprehensive foreign trade service enterprises and self-built platforms, and encourage strong alliances between domestic enterprises and overseas e-commerce enterprises.
The "Opinions" put forward support measures in five aspects:
First, optimize customs supervision measures, further improve the management model of cross-border e-commerce inbound and outbound goods and items, and optimize cross-border e-commerce. E-commerce customs import and export clearance operation process.
The second is to improve inspection and quarantine supervision policies and measures, implement centralized declaration, inspection and release of cross-border e-commerce import and export commodities, and implement a filing management system for cross-border e-commerce business entities and commodities.
The third is to clearly standardize import and export tax policies, continue to implement the existing cross-border e-commerce retail export tax policies, and formulate cross-border tax policies in accordance with the principles that are conducive to stimulating domestic consumption, fair competition, promoting development and strengthening import tax management. Overseas e-commerce retail import tax policy.
The fourth is to improve e-commerce payment and settlement management, steadily promote the pilot cross-border foreign exchange payment business of payment institutions, and encourage domestic banks and payment institutions to carry out cross-border electronic payment business in accordance with laws and regulations.
The fifth is to provide fiscal and financial support, provide necessary financial support to key projects of cross-border e-commerce companies going global, and provide suitable credit insurance services for cross-border e-commerce. Provide effective financing and insurance support to cross-border e-commerce and foreign trade comprehensive service enterprises.
Baidu Encyclopedia-Opinions on Implementing Policies to Support Cross-Border E-Commerce Retail Exports