I would like to ask who is exporting and receiving foreign exchange by cross-border e-commerce. The principle of "whoever exports receives foreign exchange", that is, in whose name the export declaration must be made, the foreign exchange must be collected in whose name, and it is no longer required whether it is paid by the customer.

For example, exporter A exports to customer B on its own, and A must collect foreign exchange, but it is not required to be paid by customer B. It may be that other affiliated companies C designated by B pay the payment to exporter A; Another example is that the exporter A entrusts the agent bank E to export, and at this time, the agent bank E must collect the foreign exchange, but not the entrusting party A. ..

The principle of "whoever exports will receive foreign exchange and whoever imports will pay foreign exchange" was first put forward by Huifa No.20 1238 during the exchange reform in 2012. Because the foreign exchange reform canceled the write-off and changed to total write-off to monitor the foreign exchange situation of import and export enterprises, it is no longer possible to control the foreign exchange revenue and expenditure according to the original single corresponding method, so this new principle is put forward, and the total write-off method is used for control.