Understanding Tax and Customs Policies for Retail Export E-Commerce in China

Abstract

Cross-border e-commerce (CBEC) is continuing to grow rapidly around the world. China is experiencing a two-digit growth rate for its CBEC industry, even though it has been hit hard by COVID-19. From the two business models of CBEC (export and import) in China, retail export is growing faster than retail import. The trade volume of retail export is also much larger. Therefore, it is timely to review and summarise the tax and customs policies of CBEC retail export in China. This paper examines the tax and customs policies for CBEC export in China, and in particular, retail export. First, it provides an overview of the development of CBEC in recent years in China and then gives a detailed discussion of tax policies, which mainly includes valueadded tax (VAT) and corporate income tax (CIT). The details of customs policies are then covered, as are two more points of retail export: statistics and the negative list. It ends with a conclusion and outlook.

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 1 citations exist upstream.

Papers that cite the same references — the relational fallback while embeddings are still backfilling.