Core Viewpoint - The article discusses the tax policies applicable to cross-border e-commerce enterprises operating within the Comprehensive Pilot Zones, highlighting the implementation of a simplified corporate income tax assessment method and various tax incentives for qualifying businesses [2][3]. Group 1: Tax Policies for Cross-Border E-Commerce - From January 1, 2020, cross-border e-commerce enterprises in the pilot zones that meet specific conditions can apply a "no-invoice exemption" policy and utilize a simplified corporate income tax assessment method, with a taxable income rate set at 4% [2][3]. - Enterprises qualifying as small and micro enterprises can benefit from preferential corporate income tax policies, and income that falls under the exempt income categories as per the Corporate Income Tax Law can enjoy tax exemption benefits [2][3]. Group 2: Eligibility Criteria for Tax Assessment - To be eligible for the simplified corporate income tax assessment, cross-border e-commerce enterprises must meet the following conditions: registration in the pilot zone, proper documentation of export goods through the local customs, and the absence of valid purchase invoices for goods that qualify for VAT and consumption tax exemptions [7][3].