The Shanxi Provincial Tax Service of the State Taxation Administration recently issued the "Tax-Free Management Measures for Retail Export Goods in Shanxi Province's Cross-Border E-Commerce Comprehensive Pilot Zones (Trial)", clarifying relevant tax exemption policies and management requirements.

The document aims to further optimize the business environment for cross-border e-commerce development in Shanxi and to enhance the quality and efficiency of new foreign trade models.

The measures apply to entities and individual businesses engaged in retail export activities through self-established or third-party cross-border e-commerce platforms within the comprehensive pilot zones approved by the State Council in Shanxi.

According to the regulations, e-commerce export enterprises may enjoy VAT and consumption tax exemptions on retail export goods for which no valid purchase vouchers have been obtained, provided they meet three conditions: registration and online filing within the pilot zone, completion of export declaration procedures with local customs, and exclusion from the scope of canceled tax refunds or exemptions. Goods with valid purchase vouchers will be processed in accordance with existing regulations.

To ensure effective implementation, e-commerce export enterprises must separately account for the sales revenue of tax-free goods and accurately report the tax-free sales amount in the month or quarter following such transactions when filing taxes.