Do cross-border e-commerce have to pay taxes?

Need. The taxes involved in the operation of cross-border e-commerce mainly include the following four categories: import tariff, import value-added tax, sales turnover tax (including value-added tax, which is changed to GST in Commonwealth countries) and income tax (including corporate income tax and personal income tax). Import tax is a tariff levied by a country's customs on imported goods and articles. Amazon sellers need to pay it to the customs before selling goods in the target country, including the value of the goods themselves and the freight, and it cannot be refunded.

First, the tax filing process in cross-border electronic commerce

1. Submit paper materials and apply for opening an account at the electronic port;

2. The application for opening an account has been passed and the customs has made a preliminary inspection; By preparing materials,

3. Customs offline audit;

4. Declare the customs authority and install the client on the platform;

5. Customs declaration and filing.

Two. Cross-border electronic commerce export tax rebate procedures operating procedures:

1. Submit relevant documents and get the registration form.

The documents approved by the relevant departments to operate the export products business and the industrial and commercial registration certificate issued by the industrial and commercial department, the enterprise shall go through the formalities of export tax refund registration within 30 days;

2, declare and accept the tax refund registration procedures.

After receiving the Registration Form for Tax Refund of Export Enterprises, the enterprise shall fill it out in accordance with the Registration Form for Tax Refund of Export Enterprises and the provisions of relevant laws and regulations, affix the official seal of the enterprise and the seal of relevant personnel, and submit it to the local tax authorities together with the approval documents for the enterprise's export operation right, industrial and commercial registration documents and other materials, and go through the registration formalities after examination;

3. Go through the export tax refund registration.

After receiving the formal application of the enterprise, State Taxation Administration of The People's Republic of China will examine and approve it according to the procedures, and then issue the qualification of "export tax refund registration";

4, change or cancel the export tax rebate registration.

Legal basis: Notice on Improving cross-border electronic commerce's Retail Import Tax Policy 1. Increase the single transaction limit of cross-border electronic commerce's retail imports from 2,000 yuan to 5,000 yuan, and increase the annual transaction limit from 20,000 yuan to 26,000 yuan. 2. When the duty-paid price exceeds the single transaction limit of 5,000 yuan but is lower than the annual transaction limit of 26,000 yuan, and only a single commodity is placed under the order, it can be imported from the cross-border e-commerce retail channel, and the customs duties, import value-added tax and consumption tax are fully levied according to the goods tax rate. The transaction amount is included in the total annual transaction amount, but if the total annual transaction amount exceeds the annual transaction limit, it shall be managed according to general trade.