What Are the Cross-Border E-commerce Export Tax Rebate Policies? How to Operate Export Tax Rebate?

What are the cross-border e-commerce export tax rebate policies? How does the export tax rebate process work?

In recent years, with the rapid development of Internet technology, cross-border e-commerce has gradually become an important part of international trade. Cross-border e-commerce not only provides SMEs and consumers with broader market space but also promotes the process of global economic integration. However, behind the thriving development of cross-border e-commerce, how to make reasonable use of national tax preferential policies, especially the export tax rebate policy, has become a key focus for many enterprises.

Export tax rebate refers to a policy tool through which the state encourages export trade by refunding domestic taxes that have already been levied. For cross-border e-commerce, this policy is particularly important as it helps businesses alleviate tax burdens and enhance their competitiveness in the international market. So, specifically speaking, what export tax rebate policies are applicable to cross-border e-commerce?

Firstly, according to the notice on the tax policies for retail export of cross-border e-commerce issued by the Ministry of Finance and the State Administration of Taxation Document No. 103 2018, qualified cross-border e-commerce enterprises can enjoy VAT and consumption tax exemptions or rebates. This means that when goods are sold overseas via cross-border e-commerce platforms, if they meet relevant conditions, companies do not need to pay domestic VAT and consumption tax, or may receive a rebate within a certain amount.

Secondly, for specific product categories such as electronics and clothing, the state has introduced more favorable export tax rebate policies. For example, some news reports pointed out that starting from 2025, the export tax rebate rate for some electronic products will increase from 13% to 15%, which undoubtedly brings greater profit margins for enterprises. For certain high-value-added products, additional fiscal subsidies are provided, further enhancing the international competitiveness of enterprises.

After understanding the export tax rebate policies applicable to cross-border e-commerce, let's take a look at the specific export tax rebate process. Generally speaking, the operation process of export tax rebate can be divided into the following steps

Step one, enterprises need to complete the export customs declaration procedures and obtain the Export Goods Declaration Form issued by the Customs. This is the foundation of the entire tax rebate process because only goods declared through formal customs procedures can apply for tax rebate.

Step two, after receiving the declaration form, enterprises must fill out and submit the Application Form for Exemption/Refund of Export Goods, along with relevant supporting documents including invoices, contracts, bills of lading, etc. These documents must be true and valid; otherwise, they may affect the success rate of the tax rebate application.

Step three, the tax authority will review the materials submitted by the enterprise. During the review process, the tax authority may request the enterprise to provide supplementary explanations or further verify relevant information. Enterprises should try to prepare materials in detail and accurately during the preparation stage to avoid unnecessary troubles.

Step four, after the review is approved, the tax authority will transfer the tax rebate funds to the enterprise account. Usually, this process takes some time, so enterprises need to be patient and keep an eye on the progress.

It is worth noting that although the export tax rebate policy brings many conveniences to enterprises, not all cross-border e-commerce can enjoy this benefit. According to regulations, only enterprises with legal qualifications can apply for tax rebates and must comply with relevant laws and regulations. Before conducting business, enterprises should fully understand the policy requirements and ensure that their operations meet standards.

To sum up, the export tax rebate policy for cross-border e-commerce provides significant support for enterprises, and the correct operation process is the key to successfully applying for tax rebates. In the future development, as the cross-border e-commerce industry continues to grow, it is believed that the state will further optimize related policies to help more enterprises reach the global market.