Core Insights - The article discusses the implementation of the "no-invoice exemption" policy for cross-border e-commerce exports in Shenzhen, which aims to alleviate tax compliance issues faced by sellers [1][2]. Group 1: Policy Overview - The "no-invoice exemption" policy allows cross-border e-commerce companies to enjoy VAT and consumption tax exemptions even without obtaining purchase invoices, provided they meet certain conditions [1][2]. - This policy is a practical breakthrough based on the national framework established by the Ministry of Finance and other authorities, specifically aimed at enhancing compliance for cross-border e-commerce [2]. Group 2: Benefits of the Policy - The policy helps sellers avoid tax risks by clarifying compliance pathways, allowing them to operate within a defined "safe zone" as long as they follow the established procedures [4]. - It addresses the issue of corporate income tax compliance by linking the "no-invoice exemption" to corporate income tax regulations, thus facilitating a comprehensive compliance framework for businesses [5]. - The successful implementation of the policy for the 9610 trade model opens the door for potential future applications to the 9810 model (B2B cross-border e-commerce), which could benefit a wider range of sellers [6]. Group 3: Implementation Steps - To benefit from the "no-invoice exemption," companies must complete four key steps: register with the tax authority, submit export declarations through the designated platform, accurately record export details, and ensure that the exported goods are not from restricted categories [8].