Core Viewpoint - The article discusses the tax policies related to cross-border e-commerce, specifically focusing on the tax exemption for export goods from e-commerce enterprises within the comprehensive pilot zones established by the government [3][4]. Policy Content - Since October 1, 2018, a trial policy has been implemented allowing tax exemptions for value-added tax (VAT) and consumption tax on goods exported by e-commerce enterprises in the comprehensive pilot zones, provided they meet certain conditions [3][4]. Applicable Conditions - The comprehensive pilot zones are defined as areas approved by the State Council for cross-border e-commerce trials [4]. - E-commerce export enterprises are those that either build their own cross-border e-commerce sales platforms or utilize third-party platforms for exports [4]. - To qualify for the tax exemption, enterprises must meet the following criteria: 1. Registered in the comprehensive pilot zone and must record export details on the designated e-commerce service platform [5]. 2. Export goods must go through customs procedures at the location of the comprehensive pilot zone [5]. 3. The exported goods must not fall under categories that have been explicitly excluded from tax exemptions by the Ministry of Finance and the State Administration of Taxation [5].