The State Taxation Administration recently released the Announcement on Issues Concerning the Verification and Collection of the Income Tax from Retail Exporters in the Cross-border E-commerce Comprehensive Pilot Zones, to be effective from January 1, 2020.
Cross-border e-commerce enterprises verified for collection of corporate income tax in comprehensive pilot zones shall accurately calculate the total income, and the corporate income tax will be determined by the unified taxable income rate of 4%. Where the enterprises meet the preferential policy conditions for small low-profit companies, they can enjoy the preferential income tax policy applicable to them; where their income belongs to the tax-free income as stipulated in Article 26 of the PRC Corporate Income Tax Law, they can enjoy the tax-free policy.