Cross-border e-commerce needs to be cleared through formal customs clearance channels, all in accordance with the relevant customs laws and regulations to operate, and as far as possible to ensure the effectiveness of customs clearance.
At present, for the purchase of goods on the cross-border e-commerce platform, the relevant policies are as follows: 1) According to the Notice on the Tax Policy of Cross-border E-commerce Retail Import, the single transaction limit of cross-border e-commerce retail import goods is RMB 2,000, and the individual annual transaction limit is RMB 20,000. 2) For cross-border e-commerce retail imports within the limit value, the tariff rate is temporarily set at 0%; The VAT and consumption tax exemptions for import links shall be cancelled and temporarily levied at 70% of the tax payable by law. 3) The single transaction exceeding the single limit, the single transaction exceeding the individual annual limit after accumulation, and the single indivisible commodity whose dutiable price exceeds the limit of 2,000 yuan are not supported for cross-border purchase.
According to the policy provisions, cross-border e-commerce retail imported goods are subject to tariffs and import value-added tax and consumption tax. Individuals who purchase cross-border e-commerce retail imported goods are held as taxpayers, and the actual transaction price (including the retail price of goods, freight and insurance) is taken as the dutiable price. E-commerce enterprises, e-commerce trading platform enterprises or enterprises can be used as collection and payment agents.
How to pay tax on goods purchased on cross-border e-commerce shopping platforms? All goods shipped in the free trade zone purchased on the cross-border e-commerce shopping platform have tax included, and customers do not need to pay additional taxes. Overseas direct mail goods shall pay the corresponding taxes and fees in accordance with the provisions of national policies and shall be paid by consumers themselves.
How are taxes calculated for goods purchased on cross-border e-commerce shopping platforms? 1) When purchasing goods shipped in the bonded area on the cross-border e-commerce shopping platform, the tax accounting rules are as follows: Customs value = Retail price + Freight + insurance duty = Customs value * Tariff rate (tariff rate is 0%, Therefore, the chargeable duty is 0) Legally chargeable consumption tax = [Dutiable price/(1- Excise tax rate)] * Excise Tax rate Legally chargeable VAT = (Dutiable price + normally chargeable consumption tax rate) * VAT rate Legally chargeable consumption tax = legally chargeable Consumption Tax *0.7 Dutiable VAT = legally chargeable VAT *0.7 Example: For goods with a consumption tax rate of 30%, the unit price is 100 yuan and the freight is 0, the tax calculation formula is as follows: Tariff =0 Statutory excise tax =100/(1-0.3)*0.3=42.86 Statutory VAT =(100+42.86)*0.17=24.29 Dutiable Excise tax =42.86*0.7=30 dutiable VAT =24.29*0.7=17 Total amount of tax payable on the purchase of the goods =30+17=47 cases For example: the consumption tax rate of 30% of the goods, the unit price is 60 yuan, the freight is 10 yuan tax calculation formula is as follows: Tariff legal plan impose consumption tax = = 0 (60 + 10)/(1 -) 0.3 * 0.3 = = 30 statutory duty VAT (60 + 10 + 30) 17 apply consumption tax = 30 * 0.7 * 0.17 = = 21 to apply VAT = 17 * 0.7 = 11.9 to buy the goods from the taxable amount = 21 + 11.9 = 32.9 (2) the sea The tax on postal articles below 50 yuan (including 50 yuan) is exempt from tax. If the tax is above 50 yuan, the customs will levy postal tax. The tax rate of food, books, information technology products and entertainment supplies is 15%, and the tax rate of sports goods, electrical appliances and textiles is 30%. Tobacco and alcohol, expensive jewelry, high-end watches, golf equipment, etc. are taxed at 60%.
Can the taxes paid be included in the accounting of the full reduction activity? You can't. Taxes paid for cross-border purchases are not included in the calculation of full reduction activities. For example, over 300 minus 20 yuan activity, purchase 280 yuan goods, consumption tax rate of 10%, and pay 37.8 yuan tax, even if the actual amount paid is 317.8 yuan, it does not meet the 300 yuan full minus activity condition amount. For the detailed tax rate of each commodity, please refer to [Commodity tax rate Table], which shall be subject to the relevant laws and regulations promulgated by the State from time to time.
The single transaction limit for cross-border e-commerce retail imported goods is RMB 2,000, and the annual transaction limit for individuals is RMB 20,000. For cross-border e-commerce retail imports within the limit value, the tariff rate is temporarily set at 0%; The VAT and consumption tax exemptions for import links shall be cancelled and temporarily levied at 70% of the tax payable by law. Cross-border e-commerce comprehensive tax rate = (consumption tax rate + VAT rate)/(1- consumption tax rate) ×0.7