Income tax in cross border e-commerce comprehensive pilot area

The State Administration of Taxation issued announcement No. 36 of 2019: verification of income tax of retail export enterprises in cross border e-commerce comprehensive pilot area. In the cross-border e-commerce comprehensive pilot area approved by the State Council, the corporate income tax rate of cross-border e-commerce enterprises is 4% in a unified way when they build their own cross-border e-commerce sales platform or use the third-party cross-border e-commerce platform to carry out e-commerce export. The enterprise must meet the following conditions: Register in the comprehensive trial area, and register the date, name, unit of measurement, quantity, unit price and amountRead More →

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