Topic description
What problem does this topic solve?
Focus on export tax refund and exemption, cross-border taxable activities, filing documents, foreign exchange collection management, related-party transactions, and cross-border e-commerce tax handling.
This page links the original policy text, official interpretations, and practical implementation points in the same business scenario, helping enterprises build a complete policy chain.
Policy List
Policies and official interpretations related to export tax refund and cross-border taxation
Announcement of the State Taxation Administration on Matters Concerning Supporting the Development of Overseas Warehouses for Cross-Border E-Commerce Exports and Export Tax Refund (Exemption)
Understand in one sentence: Conclusion: Starting from January 27, 2025, taxpayers exporting goods from overseas warehouses under customs supervision method code "9810" may declare refund (exemption) after customs clearance and departure; goods not yet sold at the time of declaration may first undergo export advance refund, but accounting must be completed according to actual sales within the prescribed accounting period and processing time period, and sales supporting materials must be retained within the prescribed period.
Common Questions
How to look up and use export tax refund and cross-border taxation?
How to use export tax rebates and cross-border taxation?
First confirm the business scenario through the topic page, then enter the individual policy page to check the original policy text, official interpretation, applicable objects, implementation checklist, and risk alerts.
Is the Kailing interpretation an official position?
No. Both the official original text and official interpretation are marked as sourced from the State Taxation Administration. Kailing analysis is used to assist enterprises in understanding and implementation and does not replace the opinion of the competent tax authority.
Source and responsibility
Content source and review records
- Main basis
- Policy and Regulation Database of the State Taxation Administration and official public interpretations
- Content organization
- Kailing Policy Research Group
- Update time
- 2026-07-27
Policy content is for reference only; specific implementation is subject to the original policy text and the standards of the competent tax authorities.