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China Eases Tax Exemption for E-commerce
The Chinese Finance Ministry (MOF) and the State Administration of Taxation (SAT) have recently published a joint circular announcing easier eligibility requirements for tax exemptions for e-commerce exporters.
The tax break is allowed to exporters who have received an exemption approval from the relevant tax authority and who are general Value Added Tax (VAT) payers. For e-commerce export tax exemption purposes, it is also mandatory to obtain an export declaration form.
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