On December 2, the official website of Guangdong provincial government released several policies and measures on promoting the high-quality development of cross-border e-commerce (hereinafter referred to as the measures), which proposed that for the executives of cross-border e-commerce enterprises in the nine cities of the Pearl River Delta who meet the preferential conditions of individual income tax in Guangdong, Hong Kong and Macao, the amount of personal income tax paid in the nine cities of the Pearl River Delta exceeds the tax calculated by 15% of their taxable income, The local people's Government shall give financial subsidies, which shall be exempted from individual income tax. Carry out the pilot of "industrial cluster + cross-border e-commerce" Cross border e-commerce has become a new driving force for the development of Guangdong's foreign trade. According to the data of Guangdong Provincial Department of Commerce, from 2016 to 2020, the import and export volume of cross-border e-commerce in Guangdong increased from 22.8 billion yuan to 172.6 billion yuan, with an average annual growth rate of 65.9%, ranking first in China for seven consecutive years. At present, 13 prefectures and cities in Guangdong have approved the establishment of cross-border e-commerce comprehensive pilot zones, ranking first in China. In order to accelerate the high-quality development of cross-border e-commerce, Guangdong will increase policy support. The measures propose to support cross-border e-commerce platform enterprises with an annual transaction scale of more than 3 billion yuan (RMB, the same below), cross-border e-commerce independent station enterprises and cross-border e-commerce sellers with an annual transaction scale of more than 2 billion yuan by setting up independent corporate headquarters or regional headquarters in Guangdong. In terms of strengthening the construction of cross-border e-commerce industrial parks, the measures propose to double the province's cross-border e-commerce import and export volume by 2025. To this end, Guangdong will formulate construction standards for cross-border e-commerce industrial parks, build 30 cross-border e-commerce industrial parks with a certain scale, and settle in and serve 100000 enterprises. Guangdong will also focus on strategic pillar industrial clusters such as new generation electronic information, smart appliances, modern light industry and textile, ultra-high definition video display, modern agriculture and food, carry out the pilot of "industrial cluster + cross-border e-commerce", and improve the industrial agglomeration and public service capacity of cross-border e-commerce. By 2025, strive to build 20 "industrial clusters + cross-border e-commerce" pilots, cultivate 100 cross-border e-commerce sellers with an annual transaction volume of more than 100 million yuan, and cultivate 100 cross-border e-commerce independent brands with an annual sales volume of more than 100 million yuan. Implement the "express to sea" project to reduce costs Guangdong will introduce and cultivate high-level cross-border e-commerce talents. All localities include cross-border e-commerce talents such as cross-border e-commerce platform operation, information technology product development, supply chain operation management and overseas media investment into the scope of local talent policy support. Executives of cross-border e-commerce enterprises that meet the conditions and are rated as provincial demonstration can apply for talent excellent Guangdong card and enjoy preferential policies such as residence suspension, entry and exit, finance and taxation. For executives of cross-border e-commerce enterprises in the nine cities of the Pearl River Delta who meet the preferential conditions of individual income tax in Dawan District, Guangdong, Hong Kong and Macao, if the amount of individual income tax paid in the nine cities of the Pearl River Delta exceeds the tax calculated by 15% of their taxable income, the local people's Government shall give financial subsidies, which shall be exempted from individual income tax. The measures put forward that all localities will incorporate the storage land into the national spatial planning and build corresponding infrastructure for cross-border e-commerce distribution, sorting and distribution. Implement the "express to sea" project, support enterprises to establish an information sharing platform, jointly build and share in channel network, cargo organization and air transport capacity, reduce transportation costs and improve logistics efficiency. The global situation has one of the advantages of one belt, one road is the largest. The measures put forward to support cross-border electricity supplier's overseas warehouse construction, encourage enterprises to carry out overseas warehouse construction in the "along the way" countries and regions, and RCEP member countries, and expand the layout of overseas warehouses in the European and American markets. By 2025, strive to build 500 overseas warehouses with a total area of more than 4 million square meters, and gradually form a professional and intelligent overseas warehouse network. (outlook new era)