Announcement of the State Taxation Administration on Issues concerning Collection of Enterprise Income Tax on a Deemed Basis for Retail Export Enterprises in Cross-border E-commerce Comprehensive Pilot Zones
Announcement of the State Taxation Administration on Issues concerning Collection of Enterprise Income Tax on a Deemed Basis for Retail Export Enterprises in Cross-border E-commerce Comprehensive Pilot Zones
Announcement of the State Taxation Administration on Issues concerning Collection of Enterprise Income Tax on a Deemed Basis for Retail Export Enterprises in Cross-border E-commerce Comprehensive Pilot Zones
Announcement of the State Taxation Administration [2019] No.36
October 26, 2019
In order to support the healthy development of cross-border e-commerce, promote the innovation of foreign trade mode, and effectively cooperate with the implementation of the Circular of the Ministry of Finance, the State Taxation Administration, the Ministry of Commerce and the General Administration of Customs on the Tax Policy for Exported Retail Goods in Cross-border E-commerce Comprehensive Pilot Zones (Cai Shui [2018] No.103), the issues concerning the collection of enterprise income tax on a deemed basis of cross-border e-commerce retail export enterprises (the "cross-border e-commerce enterprises") in cross-border e-commerce comprehensive pilot zones (the "comprehensive pilot zones") are hereby announced as follows.
I.
......
Announcement of the State Taxation Administration [2019] No.36
October 26, 2019
In order to support the healthy development of cross-border e-commerce, promote the innovation of foreign trade mode, and effectively cooperate with the implementation of the Circular of the Ministry of Finance, the State Taxation Administration, the Ministry of Commerce and the General Administration of Customs on the Tax Policy for Exported Retail Goods in Cross-border E-commerce Comprehensive Pilot Zones (Cai Shui [2018] No.103), the issues concerning the collection of enterprise income tax on a deemed basis of cross-border e-commerce retail export enterprises (the "cross-border e-commerce enterprises") in cross-border e-commerce comprehensive pilot zones (the "comprehensive pilot zones") are hereby announced as follows.
I.
......