The Chinese finance ministry and state administration of taxation have introduced new eligibility criteria for tax exemptions for e-commerce exporters, effective January 1, 2014. This initiative aims to enhance cross-border e-commerce in China, allowing more exporters to qualify for tax exemptions or refunds. Exporters must obtain approval from tax authorities and have an export declaration form for eligibility.

1. China Eases Tax Exemption for E-commerce
(Bristol, UK) - The Chinese Finance Ministry (MOF) and the State Administration of Taxation (SAT) have
recently published a joint circular announcing easier eligibility requirements for tax exemptions for ecommerce exporters. The new measure under which more exporters can either receive tax exemptions
or refunds has come into effect starting 1 January 2014. This measure is intended to promote and
augment cross border e-commerce business in China, reports Nair & Co.’s International Tax Team.
The tax break is allowed to exporters who have received an exemption approval from the relevant tax
authority and who are general Value Added Tax (VAT) payers. For e-commerce export tax exemption
purposes, it is also mandatory to obtain an export declaration form.
For more information about international tax laws, doing business overseas or to learn more about our
Nair & Co.’s International Expansion Services please contact us.
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