国家税务总局山西省税务局关于印发《跨境电子商务综合试验区零售出口货物免税管理办法（试行）》的通知晋税函〔2025〕170号

Core Viewpoint - The article outlines the implementation of a tax exemption management method for retail export goods in the cross-border e-commerce comprehensive pilot zone in Shanxi Province, aimed at promoting the healthy development of cross-border e-commerce and standardizing the tax exemption management for e-commerce export enterprises [1]. Summary by Sections Section 1: Purpose and Applicability - The method is designed to promote the healthy development of cross-border e-commerce and standardize the tax exemption management for retail export goods by e-commerce export enterprises in the Shanxi Province pilot zone [2]. - It applies to e-commerce export enterprises registered in the pilot zone, which can either build their own cross-border e-commerce sales platforms or utilize third-party platforms [2]. Section 2: Tax Exemption Conditions - E-commerce export enterprises can apply for VAT and consumption tax exemptions for retail exports if they meet specific conditions, including registration in the pilot zone and proper documentation of export details [3]. - Goods exported without valid purchase certificates are eligible for tax exemption if they meet the outlined conditions [3][4]. Section 3: Reporting and Compliance - E-commerce export enterprises must separately account for the sales of exempt goods and report the exempt sales amount in their tax declarations [5]. - The tax authorities will strengthen the management of tax exemptions based on electronic information from export declarations and the provincial e-commerce service platform [5]. Section 4: General Provisions - Any tax-related matters not covered by this method will follow existing regulations [6]. - The method is effective immediately upon publication [6].