跨境电子商务出口海外仓（9810）业务适用出口退（免）税政策问答跨境电子商务出口海外仓（9810）业务适用出口退（免）税政策问答 Q&A on Export Tax Refund (Exemption) Policy Applicable to Cross border E-commerce Export Overseas Warehouse (9810) Business

发布时间：

2022-10-28

Q1
关于跨境电子商务出口海外仓（9810）业务的适用条件是什么？
What are the applicable conditions for cross-border e-commerce export overseas warehouse (9810) business?
“跨境电子商务出口海外仓”是指境内企业将出口货物通过跨境物流送达海外仓，并通过跨境电商平台实现交易后从海外仓送达购买者的出口业务。
"Cross border e-commerce export overseas warehouse" refers to the export business that domestic enterprises deliver export goods to overseas warehouse through cross-border logistics, and then deliver them to buyers from overseas warehouse after transaction through cross-border e-commerce platform.

Q2
目前跨境电子商务出口海外仓（9810）业务的试点范围包含哪些？
What is the pilot scope of cross-border e-commerce export overseas warehouse (9810) business?
2020年6月，海关总署颁行《2020年第75号公告》，其中增列海关监管方式代码“9810”，适用于跨境电商出口海外仓的货物，并决定在北京、天津、南京、杭州、宁波、厦门、郑州、广州、深圳、黄埔等10个海关开展跨境电商B2B出口监管试点。嗣后，海关总署又制发《2020年第92号公告》，在上述试点海关基础上，自9月起增设上海、福州、青岛、济南、武汉、长沙、拱北、湛江、南宁、重庆、成都、西安等12个海关开展跨境电商B2B出口监管试点。
In June 2020, the General Administration of Customs issued Announcement No. 75 of 2020, in which the code of customs supervision method "9810" was added, which is applicable to the export of goods from overseas warehouses by cross-border e-commerce, and decided to carry out the pilot B2B export supervision of cross-border e-commerce in 10 customs, including Beijing, Tianjin, Nanjing, Hangzhou, Ningbo, Xiamen, Zhengzhou, Guangzhou, Shenzhen and Huangpu. Later, the General Administration of Customs issued Announcement No. 92 in 2020. On the basis of the above pilot customs, 12 customs offices including Shanghai, Fuzhou, Qingdao, Jinan, Wuhan, Changsha, Gongbei, Zhanjiang, Nanning, Chongqing, Chengdu and Xi'an have been added since September to carry out cross-border B2B export supervision pilot.
Q3
跨境电子商务出口海外仓（9810）业务办理出口退（免）税需满足哪些条件?
What are the conditions for handling export tax rebate (exemption) for cross-border e-commerce export overseas warehouse (9810) business?
跨境电子商务企业出口货物(财政部、国家税务总局明确不予出口退税或免税的货物除外)，同时符合下列条件的，适用增值税、消费税退税政策：跨境电子商务出口企业属于增值税一般纳税人并已向主管税务机关办理出口退（免）税资格备案;出口货物取得海关出口货物报关单(出口退税专用)，且与海关出口货物报关单电子信息一致; 出口货物实际已经完成对外销售；跨境电子商务零售出口企业属于外贸企业的，购进出口货物取得的进项凭证与出口货物报关单有关内容相匹配。
The export goods of cross-border e-commerce enterprises (except the goods that the Ministry of Finance and the State Administration of Taxation clearly do not allow export tax rebate or exemption), which meet the following conditions at the same time, shall be subject to the VAT and consumption tax rebate policies: cross-border e-commerce export enterprises are general VAT taxpayers and have gone through the export tax rebate (exemption) qualification filing with the competent tax authorities; The export goods have obtained the customs declaration form for export goods (special for export tax rebate), and the electronic information is consistent with the customs declaration form for export goods; The export goods have actually been sold; If a cross-border e-commerce retail export enterprise belongs to a foreign trade enterprise, the input certificate obtained from the purchase of export goods matches the relevant contents of the export goods declaration form.
Q4
跨境电子商务出口海外仓（9810）业务可通过何种方式申报办理出口退税?
How can the cross-border e-commerce export overseas warehouse (9810) business apply for export tax refund?
可通过“电子税务局”、“单一窗口”等在线出口退税申报平台或离线版出口退税申报系统办理出口退税申报。以“电子税务局”平台办理为例，具体可通过我要办税–出口退税管理–退税申报途径，并根据企业类别选择免抵退税或者免退税申报，在填列申报数据后，完成数据校验、自检后提交正式申报。
Export tax refund declaration can be handled through online export tax refund declaration platforms such as "electronic tax bureau" and "single window" or offline export tax refund declaration system. Take the "Electronic Tax Bureau" platform as an example. The specific way can be through "I want to handle tax – export tax refund management – tax refund declaration", and select tax exemption, offset and refund or tax exemption and refund declaration according to the type of enterprise. After filling in the declaration data, complete data verification and self inspection, and submit the formal declaration.
Q5
对跨境电子商务出口海外仓（9810）业务在出口退税申报环节数据自检时，提示“监管方式不存在”如何处理？
How to deal with the data self inspection of the cross-border e-commerce export overseas warehouse (9810) business in the export tax rebate declaration link when it prompts that "the regulatory method does not exist"?
如果出口退税申报数据系手工录入的报关单数据，请检查监管方式代码（9810）是否录入错误；如果系申报系统读入的报关单数据，可通过电子口岸查询该报关单信息，点击“重新发送”，待状态栏显示“国税总局已接收”后再开展自检。
If the export tax refund declaration data is the manually entered customs declaration data, please check whether the regulatory method code (9810) is entered incorrectly; If it is the customs declaration data read in by the declaration system, you can query the customs declaration information through the electronic port, click "Resend", and carry out self inspection after the status bar displays "Received by the State Administration of Taxation".
Q6
跨境电子商务企业将货物出口到海外仓后是否当月要开展增值税申报？
Do cross-border e-commerce enterprises need to carry out VAT declaration in the same month after exporting goods to overseas warehouses?
相关出口业务按规定需开具出口发票或增值税普通发票等销售发票，跨境电子商务企业应以销售发票开具日期所属月份作为增值税申报所属期开展纳税申报。
For relevant export business, it is required to issue sales invoices such as export invoices or ordinary VAT invoices. Cross border e-commerce enterprises shall take the month of issuance of sales invoices as the period of VAT declaration.
Q7
Q7
跨境电子商务出口海外仓（9810）业务是否可适用“无票免税”政策?
Is the policy of "tax exemption without ticket" applicable to cross-border e-commerce export overseas warehouse (9810) business?
“无票免税”政策系按照《财政部税务总局商务部海关总署关于跨境电子商务综合试验区零售出口货物税收政策的通知》（财税〔2018〕103号）规定，对综试区电子商务出口企业零售出口未取得有效进货凭证的符合条件的货物，试行增值税、消费税免税政策。而跨境电子商务出口海外仓（9810）业务作为B2B出口业务，尚不适用跨境电子商务综合试验区零售出口货物增值税、消费税“无票免税”政策。
The policy of "tax exemption without tickets" refers to the trial implementation of VAT and consumption tax exemption policies for eligible goods whose retail exports of e-commerce export enterprises in the Comprehensive Pilot Zone have not obtained valid purchase certificates in accordance with the provisions of the Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce, the General Administration of Customs on the Tax Policies for Retail Exported Goods in the Comprehensive Pilot Zone of Cross border E-Commerce (CS [2018] No. 103). However, as a B2B export business, the cross-border e-commerce export overseas warehouse (9810) business is not yet applicable to the VAT and consumption tax exemption policy for retail export goods in the cross-border e-commerce comprehensive pilot zone.

Keyword:

出口,the,export,of,tax,跨境,e-commerce,9810,cross-border

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