What are the conditions for cross-border e-commerce export tax rebates?
Cross-border e-commerce export tax refund refers to the policy where eligible cross-border e-commerce enterprises can obtain VAT and consumption tax refunds or exemptions. Eligible cross-border e-commerce enterprises should complete export tax refund registration before applying for export tax refund declarations. The process for declaring export tax refunds is the same as for general trade. Below are the conditions for cross-border e-commerce export tax refunds: