This article elaborately analyzes the tax policies for cross - border e - commerce retail imports, including the scope of application, current policies, tax calculation methods, and restrictive conditions. The article also compares the tax differences between cross - border e - commerce retail imports and general trade methods through an example of purchasing French red wine.
The cross - border e - commerce import customs clearance mode is undergoing a transformation. From purchasing on behalf of others to overseas online shopping, and then to the bonded mode, each mode has its characteristics and target audiences. Now, with the adjustment of national policies, which of these modes will continue to exist and which will gradually be marginalized? Lets take a look at the secrets of these four modes. Perhaps you will find that the future of cross - border e - commerce is not far away.
With the rise of e - commerce, cross - border e - commerce business has become an important part of international trade. This article provides a detailed analysis of three customs clearance modes for cross - border e - commerce business: direct purchase import (9610), retail export (9610), and business - to - business export (9710, 9810), and also introduces which products can be imported through cross - border e - commerce channels.
In 2022, the import and export volume of Chinas cross - border e - commerce exceeded 2 trillion yuan, a year - on - year increase of 7.1%. Cross - border e - commerce has become an important part of Chinas foreign trade, but the accompanying compliance risks cannot be ignored. The prosperity of the industry requires policy support and a standardized regulatory system. At the same time, enterprises also need to improve their compliance awareness to ensure sustainable and healthy development.
With the increasing development of cross - border e - commerce trade, more and more cross - border e - commerce enterprises are seeking to go global. Against this background, the policy support and international mutual recognition advantages of the AEO system will provide boosters and passes for cross - border e - commerce enterprises. Various cross - border e - commerce enterprises need to choose the applicable AEO certification standards for self - assessment according to their own types and responsibilities, and get ready to go global smoothly.
In the process of operation, cross - border e - commerce faces complex tax issues. On the basis that an enterprise can provide valid input vouchers (invoices), the tax authority can quickly determine the enterprises income (net profit), and then the enterprise can pay corporate income tax according to the net profit and the income tax rate. However, many cross - border e - commerce enterprises do not have input invoices in actual operation.
In 2022, despite the influence of various factors such as the macro - environment, Chinese cross - border e - commerce enterprises still achieved steady growth, generally developing in a stable and upward - trending direction. The cross - border e - commerce transaction volume data announced by the state is the most intuitive evidence.
This article introduces the definition, responsibilities, and obligations of cross - border e - commerce logistics enterprises within China, as well as the process of customs filing. When handling customs filing procedures, logistics enterprises need to file with the local customs, fill out application forms, and submit relevant materials. Only after the filing is approved can the enterprise legally operate cross - border e - commerce logistics services. In addition, logistics enterprises also need to obtain the Express Business Operation Permit issued by the national postal administration department, transmit logistics information to the customs as required, and assume the responsibility for the authenticity of the data. If a logistics enterprise discovers suspected violations or smuggling activities, it should report to the customs in a timely manner and accept customs inspections and audits.
This article introduces the definition, responsibilities, and obligations of cross-border e-commerce payment enterprises, as well as the customs filing process.
? 2025. All Rights Reserved. Shanghai ICP No. 2023007705-2 
PSB Record: Shanghai No.31011502009912
