涨知识！跨境电商出口海外仓热点政策问答看这里

Core Viewpoint - The article discusses the new regulations regarding the export tax refund process for cross-border e-commerce businesses using overseas warehouses, emphasizing the "departure tax refund, sales accounting" approach for tax declaration and refund processing [4][22]. Group 1: Export Tax Refund Process - When goods have been sold, taxpayers should declare and process the export tax refund according to current regulations [6][8]. - For goods that have not yet been sold, taxpayers can declare the export tax refund in advance after customs clearance, and later adjust based on actual sales [6][8]. - Taxpayers must distinguish between sold and unsold portions of goods on the same customs declaration when applying for pre-refund tax [6][8]. Group 2: Handling Unsold Goods - If goods declared for pre-refund tax remain unsold by the end of the accounting period, taxpayers must adjust their declarations and return the pre-refund tax [8][9]. - After the goods are sold, taxpayers can reapply for the export tax refund according to existing regulations [8][9]. Group 3: Documentation Requirements - Taxpayers must retain documentation such as sales contracts, transportation documents, and other relevant materials for tax refund verification [19][20]. - If unable to obtain an export contract, alternative documents like warehouse agreements can be used for record-keeping [19][20]. Group 4: Tax Refund Adjustments - When actual sales differ from the declared export amount, taxpayers must confirm the need for adjustments and re-declare the tax refund based on actual sales [14][15]. - If the tax refund amount is negative, foreign trade enterprises must pay the tax owed [16][17]. Group 5: Sales Evidence and Verification - Taxpayers do not need to submit sales evidence when applying for the export tax refund but must retain it for verification within 15 days after the sale [22][29]. - Failure to retain sales evidence may result in the export business being subject to taxation instead of the tax refund policy [23][24]. Group 6: Cross-Border E-commerce Fees - Expenses related to commissions and advertising on platforms like Amazon can be deducted from corporate income tax within specified limits [30][31]. - If invoices cannot be provided for these expenses, order details or transaction records may serve as valid proof for tax deductions [33].