跨境卖家集体松口气！无票免征试点遍地开花了

Core Insights - The recent "no invoice exemption" pilot program has been launched in several regions, allowing cross-border e-commerce sellers to benefit from tax exemptions, transforming previously theoretical policies into tangible financial benefits [2][3]. Group 1: "No Invoice Exemption" Issues - Cross-border e-commerce sellers often face challenges with "no invoice procurement," leading to an inability to deduct VAT and incurring a 13% sales tax, which directly cuts profits by 12.5% [3]. - The Ministry of Finance issued document Cai Shui [2018] No. 103, which allows for VAT and consumption tax exemptions for goods exported by cross-border e-commerce enterprises without valid procurement documents in pilot zones [3]. - The implementation of this policy was previously hindered by operational details, but recent breakthroughs in Shenzhen have opened the door for compliance pathways [3]. Group 2: 9610 and 9810 Model Analysis - The 9610 direct mail model allows sellers to register online and obtain customs qualifications, enabling them to enjoy tax exemption privileges [4][5]. - The 9810 overseas warehouse model, particularly beneficial for Amazon FBA and third-party warehouses, involves logistics companies acting as agents for customs declaration, streamlining the process through data verification [8][10]. Group 3: Pilot Implementation in Different Regions - Shenzhen has launched both 9610 and 9810 models, providing equal opportunities for small and micro enterprises and issuing the first 9610 "agent export goods proof" [9][10]. - Guangzhou's pilot focuses on the 9610 model with a limited platform, enhancing declaration efficiency by 60% through automated data verification [9]. - Hangzhou's approach integrates with platforms like AliExpress, allowing real-time data access for tax authorities, thus simplifying the process for sellers [11][12]. - Hunan has incorporated "no invoice exemption" into its annual support policies to attract industries from coastal areas [12]. Group 4: Seller Concerns and Practical Issues - Eligible enterprises for the pilot are primarily those registered in Shenzhen and Hangzhou, with a focus on genuine exports and clear financial flows [15]. - The tax savings potential is significant; for instance, a seller with monthly no-invoice procurement of 1 million would save 130,000 in VAT by utilizing the exemption [16]. - The operational process is reportedly straightforward, with electronic tax systems facilitating the necessary documentation without requiring physical visits to tax offices [16]. Group 5: Immediate Actions for Sellers - Sellers are advised to review past no-invoice procurement orders and ensure alignment with customs and logistics documents [19]. - Utilizing ERP systems to synchronize order, payment, and logistics data is recommended to prevent discrepancies [19].