Investor Presentaiton

VAT-eCommerce 增值税-电子商务 Goals of the VAT e-commerce package 电子商务增值税方案的目标 Thoughts . Ensure VAT is charged and paid by non-EU established sellers • Ensure VAT is collected on goods sent from outside the EU © 2021. For information, contact Deloitte China. K Outcomes Core themes 1 Joint and several liability between marketplace and seller Either the sellers or the online marketplace/digital platforms comply and will be liable for the VAT 2 due on these sales Deeming the online marketplace/digital platform as the supplier 3 Data and information exchange 4) Introduction of specific digital services taxes (DSTs) for online marketplaces and digital platforms 16

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