(1) The code of customs supervision mode "97 10" is added, which is the full name of "enterprise-to-enterprise direct export in cross-border electronic commerce" and referred to as "B2B direct export of cross-border e-commerce", which is applicable to the goods directly exported by cross-border e-commerce.
(2) Add the code of customs supervision mode "98 10", the full name of which is "cross-border electronic commerce Export Overseas Warehouse" or "cross-border electronic commerce Export Overseas Warehouse" for short, which is applicable to the goods exported overseas by cross-border electronic commerce.
Customs: 97 10 supervision mode can indeed be sold to its own overseas companies, and customs clearance recognizes this business as a cross-border e-commerce business;
Foreign exchange: According to Article 6 of the Notice of the State Administration of Foreign Exchange on Optimizing Foreign Exchange Management to Support the Development of Foreign-related Business (Huifa [2020] No.8) issued in April 2020, optimize the settlement of foreign exchange in cross-border electronic commerce. Support more banks to provide settlement and sale of foreign exchange and related fund collection and payment services for cross-border electronic commerce market participants with electronic trading information in accordance with the Notice of the State Administration of Foreign Exchange on Printing and Distributing (Huifa [20 19] 13). From the policy point of view, as long as the customs declaration form is obtained through cross-border electronic commerce customs declaration, foreign exchange can be collected through the trading information of the platform, and according to Huifa [2020] 1 1 issued in May 2020, the balance of foreign exchange collection and settlement can be settled, which solves the problem of unbalanced foreign exchange revenue and expenditure;
Taxation: Caishui [20 18] 103 means that cross-border electronic commerce retail export enterprises enjoy no-ticket tax exemption, that is, they export under the supervision mode of 96 10; There is also the verification and collection of enterprise income tax. It is estimated that the tax bureau will pay attention to it, hoping that the value-added tax will be exempted without a ticket and the income tax will be approved and collected as soon as possible.