Core Viewpoint - The article discusses the tax policies applicable to cross-border e-commerce retail exports, highlighting the exemption from value-added tax (VAT) and consumption tax for eligible e-commerce export enterprises since January 1, 2014 [2][5]. Group 1: Policy Content - Since January 1, 2014, e-commerce export enterprises that meet certain conditions are eligible for VAT and consumption tax exemptions on exported goods, excluding those specifically stated by the Ministry of Finance and the State Administration of Taxation [2][5]. - The policy aims to support the growth of cross-border e-commerce by reducing the tax burden on qualifying enterprises [2][5]. Group 2: Applicable Conditions - E-commerce export enterprises must either establish their own cross-border e-commerce sales platform or utilize third-party platforms for conducting exports [3][6]. - To qualify for the VAT and consumption tax exemption, enterprises must meet the following conditions: 1. Have completed tax registration [3]. 2. Obtain a customs declaration form for exported goods issued by customs [3]. 3. Acquire valid purchase certificates for the imported goods [4]. 4. If the enterprise is a foreign trade company, it must have the corresponding VAT special invoice or consumption tax payment certificate that matches the customs declaration [6][7].