The full name of "96 10" is "cross-border trade e-commerce", commonly known as "goods collection mode", that is, B2C (business-to-person) export, that is, domestic enterprises send direct mail to overseas consumers.

This mode adopts the mode of "list check and release, summary declaration" to handle customs clearance procedures for e-commerce retail import and export commodities.

2.96 10 Applicable conditions of the approved enterprise income tax collection mode

According to State Taxation Administration of The People's Republic of China Announcement No.36 (20 19), cross-border electronic commerce retail export enterprises in the comprehensive experimental area shall try out the enterprise income tax collection measures if they meet the following conditions:

(1) The date, name, unit of measurement, quantity, unit price and amount of the exported goods registered in the comprehensive test area and on the cross-border electronic commerce online comprehensive service platform;

(2) Export goods shall go through the customs at the place where the comprehensive test area is located to go through the formalities of e-commerce export declaration;

(3) For export goods without valid purchase vouchers, the value-added tax and consumption tax shall be exempted.

Two, cross-border electronic commerce enterprises approved in the comprehensive test area should accurately calculate the total income, and use the taxable income rate to verify the collection of enterprise income tax. The taxable income rate is uniformly determined at 4%.

3.96 10 Interpretation of Applicable Conditions for Approval

(1) Enterprises that enjoy the tax exemption policy for export goods can enjoy verification, which means that it is only applicable to enterprises that have not obtained the input tax payment receipt and enjoy tax exemption and non-refund. That is to say, export enterprises that have obtained input tax vouchers can enjoy tax exemption and refund of value-added tax and consumption tax, and if the purchase cost of enterprises can obtain input tax vouchers, there is no need to verify them. Announcement No.36 of State Taxation Administration of The People's Republic of China (20 19) was issued.

(2) What is needed is cross-border e-commerce enterprises in the comprehensive experimental area. As of 2022.65438+ 10, there are 132 cities in the comprehensive experimental area. Which cities are they? For details, please refer to/item/%E4% B8% AD% E5% 9b% BD% E8% B7% A8% E5% A2% 83% E7% 94% B5% AD% 90% E5% 95% 86% E5% 8A% A/kloc-. from title = % E8 % B7 % A8 % E5 % A2 % 83% E7 % 94% B5 % E5 % AD % 90% E5 % 95% 86% E5 % 8A % A 1% E7 % BB % BC % E5 % 90% 88% E8 % AF % 95% E9 % AA % 8C % E5 % 8C % BA & amp； fromid = 19264526 & amp； Fr = Aladdin

(3) If you want to enjoy the 4% profit rate approved by enterprise income tax, it is suggested to set up two companies separately.