Core Viewpoint - The article discusses the new regulations regarding the export tax refund process for cross-border e-commerce businesses using overseas warehouses, emphasizing the "departure tax refund, sales accounting" approach for tax declaration and refund processing [4][22]. Group 1: Export Tax Refund Process - When goods have been sold, taxpayers should declare and process the export tax refund according to current regulations [6][8]. - For goods that have not yet been sold, taxpayers can declare the export tax refund in advance after customs clearance, and later adjust based on actual sales [6][8]. - Taxpayers must distinguish between sold and unsold portions of goods on the same customs declaration when applying for pre-refund tax [6][8]. Group 2: Handling Unsold Goods - If goods declared for pre-refund tax remain unsold by the end of the accounting period, taxpayers must adjust their declarations and return the pre-refund tax [8][9]. - After the goods are sold, taxpayers can reapply for the export tax refund according to existing regulations [8][9]. Group 3: Documentation Requirements - Taxpayers must retain documentation such as sales contracts, transportation documents, and other relevant materials for tax refund verification [19][20]. - If unable to obtain an export contract, alternative documents like warehouse agreements can be used for record-keeping [19][20]. Group 4: Tax Refund Adjustments - When actual sales differ from the declared export amount, taxpayers must confirm the need for adjustments and re-declare the tax refund based on actual sales [14][15]. - If the tax refund amount is negative, foreign trade enterprises must pay the tax owed [16][17]. Group 5: Sales Evidence and Verification - Taxpayers do not need to submit sales evidence when applying for the export tax refund but must retain it for verification within 15 days after the sale [22][29]. - Failure to retain sales evidence may result in the export business being subject to taxation instead of the tax refund policy [23][24]. Group 6: Cross-Border E-commerce Fees - Expenses related to commissions and advertising on platforms like Amazon can be deducted from corporate income tax within specified limits [30][31]. - If invoices cannot be provided for these expenses, order details or transaction records may serve as valid proof for tax deductions [33].

Core Viewpoint - The article discusses the new policies regarding export tax refunds for cross-border e-commerce businesses utilizing overseas warehouses, emphasizing the procedures for pre-declaring tax refunds and the necessary documentation required for compliance [4][22]. Policy Basis - The policies are based on the announcement by the State Taxation Administration regarding support for the development of export tax refunds for cross-border e-commerce overseas warehouses, specifically referenced as Announcement No. 3 of 2025 [4][7][11]. Export Tax Refund Procedures - Exporters can pre-declare tax refunds immediately after goods leave the country, with subsequent tax calculations based on actual sales [6][14]. - If not all goods under the same customs declaration are sold, taxpayers must distinguish between sold and unsold portions for tax refund applications [6][10]. - Taxpayers must adjust their tax refund claims if goods declared for pre-refund do not sell within the accounting period, requiring full repayment of the pre-refund tax [10][16]. Documentation Requirements - Export invoices can be issued based on customs declaration information, with adjustments made according to actual sales when processing tax refunds [13]. - In cases where export contracts cannot be provided, alternative documentation such as warehouse booking slips or ownership documents can be used for record-keeping [13][20]. - Taxpayers must retain sales documentation for verification by tax authorities, with a retention period of five years [21]. Sales Verification - Taxpayers are not required to submit sales verification documents when applying for export tax refunds but must retain them for 15 days after the sale for potential audits [22][29]. - If sales verification documents are found to be fraudulent, the tax authority will treat the case as non-compliant, switching from tax refund policies to taxation policies [26][30]. Deduction of Expenses - Expenses related to commissions and advertising on platforms like Amazon can be deducted from corporate income tax, subject to specific limits [30][31]. - In cases where invoices cannot be provided for deductions, order details or transaction records may serve as valid proof for tax deductions [33][34].

Core Viewpoint - The article discusses the new policies regarding export tax refunds for cross-border e-commerce businesses, particularly focusing on the procedures and requirements for applying for export tax refunds and the necessary documentation involved [4][22]. Policy Basis - The policies are based on the announcement by the State Taxation Administration regarding support for the development of export tax refunds for cross-border e-commerce overseas warehouses, specifically the announcement No. 3 of 2025 [4][7][11]. Export Tax Refund Procedures - Exporters can apply for export tax refunds immediately after the goods leave the country, with subsequent tax calculations based on actual sales [6][14]. - If not all goods under the same customs declaration have been sold, taxpayers can distinguish between sold and unsold portions for tax refund applications [6][10]. - Taxpayers must adjust their tax refund applications if goods declared for pre-refund do not sell within the accounting period, requiring full repayment of the pre-refund tax [10][16]. Documentation Requirements - Exporters must retain specific documentation for tax refund applications, including sales contracts, transportation documents, and sales evidence, which must be kept for five years [19][21]. - In cases where exporters cannot provide sales contracts, alternative documents such as warehouse booking slips or ownership documents can be used [13][20]. - Sales evidence must be retained within 15 days after the goods are sold to comply with tax authority requirements [21][22]. Tax Deduction for Expenses - Expenses related to commissions and advertising incurred by businesses on platforms like Amazon can be deducted from corporate income tax, subject to certain limits [30][31]. - If invoices cannot be provided for expenses incurred on foreign platforms, order details or transaction records may be used as evidence for tax deductions [33][34].