Legal basis: The first paragraph of Article 1 of the Opinions on Implementing Relevant Policies to Support cross-border electronic commerce's Retail Export determines the business entity of e-commerce export (hereinafter referred to as the business entity). Business entities are divided into three categories: first, e-commerce export enterprises that build their own sales platforms in cross-border electronic commerce; Second, enterprises that use the third-party cross-border electronic commerce platform to carry out e-commerce exports; Third, a third-party platform in cross-border electronic commerce that provides trading services for e-commerce export enterprises. Business units shall go through the registration formalities in accordance with the existing regulations. E-commerce enterprises registered in areas where policies have not been implemented can be identified as business entities in areas where policies have been implemented. (2) Establish a new mode of customs supervision of e-commerce export and conduct special statistics. The customs implements centralized supervision over the export commodities of the business entities, and goes through customs clearance procedures by means of checklist verification and summary declaration, so as to reduce the customs declaration fees. The business entity can submit relevant electronic documents online, and after the goods actually leave the country, according to the requirements of the foreign exchange and tax departments, apply to the customs for issuing a customs declaration certificate. Incorporate e e-commerce exports into customs statistics. (C) the establishment of e-commerce export inspection and supervision mode. Conduct inspection and quarantine filing or access management for e-commerce export enterprises and their products, and use third-party inspection and appraisal institutions to evaluate product quality and safety. The whole declaration system is implemented, with quarantine supervision as the main task, and general industrial products are no longer subject to statutory inspection. Implement convenient measures for centralized declaration and centralized handling of relevant inspection and quarantine procedures. (four) to support the normal collection and settlement of foreign exchange by e-commerce export enterprises. The business entity is allowed to apply for opening a foreign exchange account and handle the export settlement of goods with the information of the customs declaration form. Strengthen the supervision over the collection and settlement of foreign exchange by banks and business entities through cross-border electronic commerce. (5) Encourage banking institutions and payment institutions to provide payment services for cross-border electronic commerce. Payment institutions shall apply to the State Administration of Foreign Exchange and the People's Bank of China respectively for cross-border payment of e-commerce foreign exchange funds or RMB funds, and implement them in accordance with the relevant management policies of payment institutions. Improve the cross-border electronic payment, clearing and settlement service system, and effectively strengthen the supervision of cross-border payment business of banking institutions and payment institutions. (six) the implementation of tax policies to adapt to the export of e-commerce. The policy of exemption or refund of value-added tax and consumption tax shall be implemented for qualified e-commerce export goods, and the specific measures shall be formulated separately by the Ministry of Finance and the relevant departments of State Taxation Administration of The People's Republic of China. (seven) the establishment of e-commerce export credit system. Seriously investigate and deal with commercial fraud, severely crack down on acts of infringing intellectual property rights and selling fake and shoddy products, and constantly improve the construction of e-commerce export credit system.