Recently, the cross-border e-commerce industry ushered in a major benefit: the Guangzhou tax department, in conjunction with SmarTone, officially launched the "9610 cross-border e-commerce B2C export goods VAT exemption without a ticket" pilot, the first batch of which was limited to 100 Guangzhou-based SmarTone merchants. The first batch is limited to 100 Guangzhou SmarTone merchants. After the pilot runs through, it is likely to be extended to more platforms.

What it means for cross-border sellers

To put it simply, in the future, if you do retail export through the "9610" model, even if you can't get the upstream VAT invoice, as long as yourComplete and reliable data chain of "order, logistics and capital", and direct VAT exemption in the export segment!

This signifies that the core concept of tax supervision is completely shifting from the "tax control by invoice" that has been inherited for many years to the modernized "data verification". This is a fundamental change, for the majority of deep "invoice dilemma" of small and medium-sized sellers to tear open a ray of light.

The triple dividend and the two "reefs" under the New Deal

Triple Certainty Dividend:

Directly reduces costs and eliminates the problem of "invoicing": there is no need to pay additional "tax points" to suppliers for invoices, nor to invest a lot of manpower in managing invoice files, which significantly reduces compliance costs and cash flow pressures.

Clear compliance path, farewell to the "gray" anxiety: provides an official endorsement of the sunny channel, so that you no longer need to take risks in the "understatement of the value", "abnormal declaration", can operate with peace of mind. You can operate with peace of mind.

More flexible business model: For sellers who find the "9810 Overseas Warehouse" model complicated and costly, it provides a lighter and less costly alternative for compliance and enhances the flexibility of business strategies.

Two key "pitfall avoidance priorities":

Pothole 1: Income tax issues not resolved

The "no invoice exemption" is for "VAT", but you still need to pay "Enterprise Income Tax"! Since there is no cost invoice, the tax office will probably "approve the levy" on your profit, and if not handled properly, the tax burden may increase instead of decrease. This is the core issue that bosses must plan ahead.

Pitfall 2: Strict boundaries for policy application

Mode limitation: Currently only applicable to "9610" direct mail export, not applicable to "9710" (B2B direct export) and "9810" (export overseas warehouse) mode.

Geographic and Platform Limitations: The first batch is limited to Guangzhou-based SmarTone merchants. Any operation beyond the scope of application will face the risk of tax audits and penalties.

A practical guide to enrolling in the "No Ticket, No Levy" pilot program

Step 1: Register for Guangzhou Single Window:

Enter the website https://gz.gd.singlewindow.cn/ and click Register Now. When filling out the form, select the module of "cross-border e-commerce" and fill in the enterprise information truthfully.

Step 2: Log in to the system to make a record and find customer service to review:

After registration, do not exit, re-login "single window", find the "user management system", and then find the "enterprise record". After submission, you need to contact customer service audit, only through the audit, you can enter the next step.

After passing the audit, log in again, select "cross-border e-commerce", enter "cross-border public service platform", and enter the enterprise information page. At this time, the system will automatically generate a "C0 number". If there is no number, it means that the audit process has not been completed or not passed, you can find the customer to audit and open.

Step 3: Customs filing:

Login to "China (Guangzhou) International Trade Single Window", enter "Enterprise Qualification" → "Enterprise Qualification (Standard Version)", and apply for the qualification of "Import and Export Consignor". Import and export consignee/consignor" qualification. This step should also be audited, after passing the audit, according to their own business type, such as limited liability companies or self-employed, to do the qualification record.

After the filing is completed, during the audit process, you can also check the progress in the "Enterprise Qualification - Comprehensive Query".

Step 4: Fill out the questionnaire and other buttons to bind the pin:

After the above steps have been completed, Speedpost sellers participating in the pilot have to go to the platform to fill out the Information Collection Questionnaire. At that time, the speed seller store assistant will take the initiative to contact the seller. Usually, the store assistant will store ID binding pin account contact, therefore, try to bind the pin number.