New Tax Policy: Electricity Retailers Will Collect Taxes.

Recently, the General Administration of Customs issued the latest policy. From now on, it stipulates that retailers will levy taxes on cross-border online shopping, and will also adjust the postal tax policy.

March 24th, Ministry of finance, General Administration of Customs

Jointly issued the circular on the tax policy on retail import of cross border e-commerce (fiscal customs [2016] 18), announced that from April 8, 2016, China will implement the import tax policy of cross-border e-commerce retail (enterprise to consumer, that is, B2C), and adjust the postal tax policy synchronously.

According to the notice, cross border E-commerce

Imported goods are no longer tailed according to the postal tax, but are subject to customs duties and import value-added tax and consumption tax according to the goods.

But at the same time, cross-border import and export of personal goods which are not imported from cross-border electricity providers, as well as electronic information that can not provide electronic information such as paction, payment, logistics and so on, can be implemented according to the existing regulations.

This means that the cross-border electricity retail import will officially say goodbye to the tax exemption era, but in the narrow sense, individual sea fishing behavior is still being opened up temporarily.

"It depends on the choice of consumers.

Hai Tao may be cheaper in terms of price, but the paction of public platform access to cross-border electricity suppliers (including bonded imports and direct mail) can be released at customs speed by seconds, while the time of sea fishing is difficult to determine, and one or two weeks or even one or two months are possible.

People in the industry are more secure than www.thepaper.cn in the regular channels.

Cross border electricity retail import farewell tax exemption era: abolition of exemption

At present, China pays tax on postal items in accordance with postal items for personal use and reasonable number of cross-border e-commerce retail import commodities.

Generally speaking, the postal tax is combined with the three duty of customs duties and import links, including the value-added tax and consumption tax. The tax rate is generally lower than the comprehensive tax rate of similar imported goods.

More importantly, there is also an exempted preferential tax for postal tax, which can also be exempted from postal tax if the goods are paid less than 50 yuan.

According to the new cross-border e-commerce retail import tax policy, the single paction limit of cross border e-commerce retail imports is RMB 2000 yuan, and the personal annual paction limit is RMB 20000 yuan.

The import tariff rate of cross-border e-commerce retail imports imported within the limit is temporarily set to 0%. The value-added tax and consumption tax in the import link are abolished and the tax exemption is temporarily levied at 70% of the statutory tax payable.

A single paction that exceeds a single limit, accumulates more than the individual annual limit, and a single indivisible commodity with a duty value exceeding 2000 yuan is fully taxed in accordance with the general trade mode.

Compared with the postal tax policy, the new policy increased the single paction limit from 1000 yuan to 2000 yuan, but the value of the single indivisible commodity was reduced from 5000 yuan to 2000 yuan.

The Ministry of Finance said in a press release that in order to meet the daily operational needs, the relevant departments will work out a list of cross-border e-commerce retail import commodities and announce them separately.

Many cross-border electric providers told the surging news to them that the new regulation of cross-border electricity supplier supervision meant that the boots were landing.

Because three single information is available, commodity information is more pparent, and customs can release quickly, which is incomparable to user experience.

Personal sea scouring has been opened up: it can still be levied in the form of postal tax.

Then, which import methods are referred to as "cross border e-commerce retail import" in the new deal?

According to the notice, the retail tax policy for cross border e-commerce is applicable to the following commodities imported from other countries or regions, which are listed in the list of retail import commodities for cross-border e-commerce.

(1) all pactions through e-commerce platform trading with customs can achieve cross border e-commerce retail imports of pactions, payments and logistics electronic information "three single" comparison.

(two) the e-commerce paction platform has not been traded with the customs, but the courier and postal enterprises can provide electronic information such as paction, payment, logistics, etc., and undertake to undertake the cross-border e-commerce retail import commodities with corresponding legal responsibilities.

The "Circular" clearly states that the import and export of retail goods imported from cross-border e-commerce is not in line with the existing regulations.

In other words, e-commerce enterprises fail to access pactions on e-commerce trading platforms, and express companies can not provide three single information pactions, they can also be assessed in the form of postal tax.

A senior cross-border e-commerce researcher gave an example to the surging news. Amazon's access to e-commerce platform is the US Amazon. The commodities you trade on Asia and America should be implemented according to the new cross-border e-commerce retail import tax policy, but the goods you traded on the Amazon and Japan Amazon can still be assessed according to the postal tax.

"Simple understanding is that there is no direct access to public platforms, and personal sea scouring.

There are, of course, spot checks. In line with the prescribed amount, postal tax can not be exempted.

A cross-border electricity supplier said.

"After the formal channels to enter the cross-border e-commerce products, more security, faster customs clearance, and not access to public platforms, sea channel access, the price may have some advantages."

The foregoing cross-border electricity supplier researchers said.

According to his understanding, cross-border e-commerce enterprises generally hope to access the public platform, in order to improve customs clearance speed and enhance user experience.

The postal tax is consolidated into three categories: the highest tax rate is raised to 60%.

Of course, it's just that it's cheap, it's not really cheap.

The new tax policy announced in March 24th consolidated the current postal tax rate.

According to the information released by the Ministry of finance, in order to optimize the structure of tax items, facilitate passengers and consumers to declare, pay taxes and improve customs clearance efficiency, China will adjust the postal tax policy synchronously, and adjust the current four tax items (corresponding tax rates of 10%, 20%, 30%, 50%) to three stalls. Among them, 1 of tax items are mainly those of most favored nation tax rate.

After adjustment, in order to maintain the General Postal tax rate of commodity tax items in line with the comprehensive tax rate of similar imported goods, the rates of tax items 1, 2 and 3 will be 15%, 30% and 60% respectively.

It is not yet clear which commodities are classified into the 60% tier.

Overall, in view of the different filing methods, it is not necessarily worthless to adopt different versions of the new products.

For example, the value-added tax rate of cosmetics is 17%, thirty percent off is 11.9%, plus consumption tax rate, 21% after thirty percent off, and lower than that of current cosmetics 50% (old version).

For consumers, if we adopt the bonded import mode, if we buy 1000 yuan cosmetics and 50% of the cosmetics tax rate, we need to pay 500 yuan tax, but after the new deal, 1000 yuan.

In addition to paying 119 yuan of value-added tax, only 210 yuan of consumption tax is paid (the normal consumption tax rate of cosmetics is 30%, and the tax rate is 21% after tax relief.

The tax cost is lower than the previous mail mode.

Of course, the postal tax itself is spot check, and there is an exemption limit.

This is also attractive to some consumers.