9710 Cross-border E-commerce Export Tax Rebate Policy Explanation and Operation Guide

Interpretation of the 9710 Cross-border E-commerce Export Tax Rebate Policy with Operating Procedures Attached

With the rapid development of cross-border e-commerce, an increasing number of enterprises are paying attention to and participating in this field. In order to further promote the development of cross-border e-commerce, the State Administration of Taxation recently issued the 9710 cross-border e-commerce export tax rebate policy, aiming to provide more convenient tax rebate conditions for cross-border e-commerce enterprises. This article will provide you with a detailed interpretation of the policy and its operating procedures.

I. Policy Background

Cross-border e-commerce, as a new type of trade method, has advantages such as convenience, efficiency, and low cost, becoming an important driving force for foreign trade growth. In order to support the development of cross-border e-commerce, the State Administration of Taxation has introduced a series of tax rebate policies to encourage enterprises to conduct exports through cross-border e-commerce channels. The 9710 policy is one of them.

II. Policy Details

1. Applicable Scope The 9710 policy applies to domestic taxpayers who conduct export transactions through cross-border e-commerce platforms.

2. Tax Rebate Rate According to the regulations of the State Administration of Taxation, qualified cross-border e-commerce export enterprises can enjoy the export tax rebate policy, with a rebate rate not less than the actual transaction price of the exported goods.

3. Declaration Materials Enterprises need to provide relevant materials such as export customs declaration forms, sales invoices, and transaction contracts, and declare according to regulations.

4. Review Time The tax authority reviews the declared materials, and enterprises that meet the conditions can receive the tax rebate within 30 working days.

III. Operating Procedures

1. Prepare Materials Enterprises need to prepare necessary materials such as export customs declaration forms, sales invoices, and transaction contracts in advance.

2. Online Declaration Enterprises complete the tax rebate declaration through the electronic tax bureau, upload relevant materials, confirm that there are no errors, and submit the application.

3. Review Acceptance After receiving the application, the tax authority reviews the declared materials, and enterprises that meet the conditions will receive the tax rebate.

4. Collect Tax Rebate Enterprises can collect the tax rebate through the electronic tax bureau or the tax service hall.

IV. Matters for Attention

1. Pay Attention to Policy Dynamics Enterprises should pay attention to the dynamic information released by the State Administration of Taxation and understand the latest requirements for tax rebate policies.

2. Ensure Materials Are True and Complete The materials declared by enterprises must be true and complete. If false declarations are discovered, corresponding penalties will be imposed.

3. Reasonably Plan Funds While enjoying the export tax rebate policy, enterprises should reasonably plan their funds to ensure the stability of the capital chain.

4. Observe Tax Laws Enterprises should observe tax laws, pay taxes according to law, and actively apply for export tax rebates to operate legally.

In conclusion, the 9710 cross-border e-commerce export tax rebate policy provides more convenient tax rebate conditions for cross-border e-commerce enterprises, which is conducive to promoting the development of cross-border e-commerce. Enterprises should understand and comply with relevant policy regulations to ensure legal and compliant operations. At the same time, it is recommended that enterprises regularly communicate with the tax authorities to better enjoy tax preferential policies.