What are the current pilots of cross border import e commerce services in China?

Cross-border e-commerce can apply for 12 types of support subsidies.

1. Recognized as a national high-tech enterprise.

2. Funding for enterprise research and development.

3. Special funds for the development of cross-border e-commerce in foreign trade and economic cooperation.

4. Integration of industrialization and industrialization and implementation test.

5. E-commerce demonstration reward point enterprises.

6. Reward for the scale of e-commerce trading platform.

7. Incentives for the introduction of leading e-commerce enterprises.

8. Support plan for the innovation and development of commercial circulation (funded by the construction project of cold chain distribution system).

9. E-commerce integrated innovation project.

10. Support plan for the innovation and development of trade circulation (funded by the construction project of the logistics center).

11. Subsidies for investment in technological transformation.

12. Talent identification.

Legal basis: E-Commerce Law of the People's Republic of China Article 26: E-commerce operators engaging in cross-border e-commerce shall comply with laws, administrative regulations, and relevant state provisions on import and export supervision and administration.

There are three export modes of cross-border e-commerce: B2C model, B2B model and O2O model. B2C model: There are high requirements for funds and resources, and the goods under this model need to be stocked by the platform.

The self-operated business-to-customer model is divided into two categories: comprehensive self-operated and vertically self-operated, the former has the advantage of strong cross-border chain management capabilities and cross-border logistics solutions. The latter has relatively strong business management ability and needs financial support in the early stage. B2B mode:

Cross-border e-commerce B2B refers to Internet-based business-to-business cross-border activities, that is, "Internet traditional international**".

There are three export modes of cross-border e-commerce: B2C model, B2B model and O2O model.

1. B2C model: there are high requirements for funds and resources, and most commodities under this model need to be stocked by the platform itself. The self-operated business-to-customer model is divided into two categories: comprehensive self-operated and vertically self-operated, the former has the advantage of strong cross-border chain management ability and relatively complete cross-border logistics solutions.

The latter has relatively strong business management capabilities, but it needs greater financial support in the early stage.

2. B2B model: Cross-border e-commerce B2B refers to Internet-based business-to-business cross-border activities, that is, "Internet traditional international".

3. O2O model: cross-border e-commerce enterprises should use resource advantages to change the traditional business development model, use the cross-border ERP management system to improve the efficiency of chain management at the back end, and actively explore the front-end market through omni-channel sales O2O services at the front end to achieve online and offline integrated development.

On the afternoon of April 18, the provincial government held a press conference, and a reporter asked: During the two sessions this year, cross-border e-commerce has once again become a "hot word", and we are concerned that in January this year, the General Administration of Customs and the Ministry of Commerce and other eight ministries and commissions jointly issued the "Announcement on Adjusting the List of Cross-border E-commerce Retail Imported Goods", please introduce the specific situation of the adjustment of the cross-border e-commerce list.

Zhang Yibing, deputy director of Jinan Customs and member of the Party Committee, said that China implements a "positive list" management of cross-border e-commerce retail imports, and non-listed goods are not allowed to enter the country in the form of cross-border e-commerce retail imports. Since 2016, the cross-border e-commerce "positive list" has been adjusted five times. From March 1, 2022, the optimized and adjusted list of cross-border e-commerce retail imports will be officially implemented.

On the one hand, the adjustment will increase the number of commodity items to 1,476, including 29 new commodities with strong consumer demand, such as ski goods, household dishwashers, tomato juice, and cat litter, which is conducive to further enriching the market supply and meeting the diversified living needs of domestic residents; On the other hand, the relevant tax codes such as knives have been deleted, and animal products such as cream and cheese have been adjusted, and the remarks of products such as eyelash brushes, hairbrushes, and tequila that may contain endangered wild animals and plants have been adjusted, and the prevention and control requirements for imported restricted commodities have been clearer and the measures have been more precise, which is conducive to promoting the overall sustainable development of the industry.

Zhang Yibing emphasized that Jinan Customs and Qingdao Customs will conscientiously implement the requirements of the new version of the positive list of cross-border e-commerce, further improve the supervision process, optimize the business environment, better meet the needs of the people for a better life, promote the healthy development of cross-border e-commerce, and continue to contribute to the development of foreign trade.

1. Cross-border e-commerce enterprises in the Comprehensive Pilot Zone that meet the following conditions at the same time shall try to verify and levy enterprise income tax:

Registering in the Comprehensive Pilot Zone, and registering the date, name, unit of measurement, quantity, unit price, and amount of the exported goods on the cross-border e-commerce online comprehensive service platform at the place of registration;

The export goods go through the e-commerce export declaration formalities through the customs at the place where the comprehensive test zone is located;

If the export goods have not obtained a valid purchase certificate, the value-added tax and consumption tax shall enjoy the tax exemption policy.

2. Cross-border e-commerce enterprises that have been approved and collected in the Comprehensive Pilot Zone shall accurately calculate the total income and adopt the taxable income rate method to verify and collect the enterprise income tax. The taxable income rate is determined at 4%.

3. The tax authorities shall, in accordance with the relevant regulations, complete the appraisal of the verification and collection of enterprise income tax by cross-border e-commerce enterprises in the Comprehensive Pilot Zone in a timely manner.

4. Cross-border model e-commerce enterprises that are subject to verification and collection in the comprehensive test zone can enjoy the preferential income tax policies for small and low-profit enterprises if they meet the conditions of preferential policies for small and low-profit enterprises; If the income obtained by the enterprise income tax is tax-exempt income stipulated in Article 26 of the Enterprise Income Tax Law of the People's Republic of China, it can enjoy the preferential policy of tax-exempt income.

5. The so-called comprehensive pilot zone refers to the comprehensive pilot zone for cross-border e-commerce approved by the world; The term "cross-border e-commerce enterprises" as used in this announcement refers to enterprises that have built their own cross-border e-commerce sales platforms or used third-party cross-border e-commerce platforms to carry out e-commerce exports.

6. It shall come into force on January 1, 2020.

Opinions on the Implementation of Relevant Policies to Support Cross-border E-commerce Retail Exports".

Article 1: E-commerce export business entities (hereinafter referred to as business entities) are to be determined. Business entities are divided into three categories: first, e-commerce export enterprises that build their own cross-border e-commerce sales platforms, second, enterprises that use third-party cross-border e-commerce platforms to carry out e-commerce exports, and third-party cross-border e-commerce platforms that provide transaction services for e-commerce export enterprises.

Business entities shall go through the registration and filing formalities in accordance with the current regulations. E-commerce enterprises registered in areas where the policy has not been implemented may be recognized as business entities in the areas where the policy is implemented.

The tax policy notice for cross-border e-commerce retail exports (hereinafter referred to as "e-commerce exports") is as follows:

1. Where e-commerce export enterprises export goods (except for goods that are expressly not subject to tax refund (exemption) or tax exemption for export, the same below), and meet the following conditions at the same time, the VAT and consumption tax refund (exemption) policies shall apply:

1.E-commerce export enterprises are general VAT taxpayers and have applied to the in-charge tax authorities for export tax refund (exemption) qualification;

2.The export goods have obtained the customs declaration form for export goods (special for export tax rebates), and the electronic information of the customs declaration form for export goods is consistent;

3.Export goods shall receive foreign exchange within the date of the expiration of the declaration period for tax refund (exemption);

4.If an e-commerce export enterprise is a foreign trade enterprise, it shall obtain the corresponding special VAT invoice, special payment certificate for consumption tax (split sheet) or special payment certificate for import value-added tax and consumption tax of the customs for the purchase of import and export goods, and the relevant contents of the above-mentioned vouchers shall match the relevant contents of the customs declaration form for export goods (special for export tax rebates).

II. Where e-commerce export enterprises export goods that do not meet the requirements provided for in Article 1 of this Notice, but meet the following conditions at the same time, the VAT and consumption tax exemption policies shall apply:

1.E-commerce export enterprises have gone through tax registration;

2.Export goods obtain the export goods declaration form issued by the customs;

3.Obtain legal and valid purchase certificates for the purchase of import and export goods.

III. Where e-commerce export goods are subject to tax refund (exemption) or exemption policies, e-commerce export enterprises are to handle tax refund (exemption) and tax exemption declarations in accordance with current provisions.

IV. E-commerce export enterprises that are subject to the tax refund (exemption) and exemption policies of this Circular refer to e-commerce export enterprises that have built their own cross-border e-commerce sales platforms and enterprises that use third-party cross-border e-commerce platforms to carry out e-commerce exports.

V. Third-party platforms for cross-border e-commerce that provide transaction services for e-commerce export enterprises do not apply to the tax refund (exemption) and exemption policies provided for in this Circular, and may be implemented in accordance with the current relevant provisions.

6. This notice shall come into force on January 1, 2014.