跨境电子商务出口退（免）税、免税业务办理问答（第四期）

Group 1 - The article discusses the "no-invoice tax exemption" policy for cross-border e-commerce export enterprises in the comprehensive pilot zones, aimed at promoting healthy and rapid development of cross-border e-commerce [2] - The policy allows for VAT and consumption tax exemptions for retail exports that do not have valid purchase certificates, provided they meet certain conditions [2] - To apply for the "no-invoice tax exemption," cross-border e-commerce export enterprises must be registered in the pilot zone and complete electronic customs export declaration procedures [2]