涉及9610/9810模式！多地跨境电商试跑“无票免征”

Core Viewpoint - The introduction of the "no-invoice exemption" policy for cross-border sellers is a significant development, allowing sellers to benefit from VAT exemptions without the need for invoices, thus reducing operational costs and compliance burdens [1][5][10]. Group 1: Policy Overview - The "9610 export goods VAT no-invoice exemption" pilot program is being promoted by AliExpress in collaboration with tax authorities in Guangzhou and Hangzhou, allowing sellers using the 9610 customs declaration model to enjoy VAT exemptions without providing invoices [1][5]. - Shenzhen has also joined the pilot program, focusing on the 9810 customs declaration model, which allows for a different approach to cross-border e-commerce [6][10]. - The policies in Guangzhou, Hangzhou, and Shenzhen differ in their applicable customs declaration models, with Guangzhou and Hangzhou specifically targeting the 9610 model [1][6]. Group 2: Customs Declaration Models - The 9610 model, known as "cross-border trade e-commerce," facilitates small retail exports through e-commerce platforms, allowing sellers to apply for export tax refunds after providing necessary documentation [4]. - The 9810 model, which involves exporting goods to overseas warehouses, enhances logistics efficiency and allows for immediate tax refund applications upon customs clearance [9][10]. Group 3: Compliance and Taxation - The recent announcement from the State Administration of Taxation aims to regulate the "buy-out export" model, requiring sellers to report actual ownership information to prevent tax evasion and ensure compliance [7]. - The "no-invoice exemption" pilot in Shenzhen addresses the compliance challenges faced by sellers reliant on gray market operations, aiming to alleviate their tax burdens [6][10]. Group 4: Industry Implications - If the pilot programs are successful, the "no-invoice exemption" policy could be expanded to 165 comprehensive pilot zones nationwide by 2026, potentially benefiting over 100,000 cross-border e-commerce enterprises [10]. - The evolving tax policies reflect a shift towards more adaptable regulations that align with the operational realities of the cross-border e-commerce industry, indicating a supportive environment for sellers [9][25].