(1) The taxpayer of comprehensive cross-border e-commerce tax is an individual who buys retail imports from cross-border e-commerce;
(2) The withholding agent is an e-commerce enterprise, an e-commerce trading platform enterprise or a logistics enterprise.
(3) The scope of taxation is all cross-border electronic commerce retail imported goods that can realize the "three orders" comparison of transaction, payment and logistics electronic information through the e-commerce trading platform networked with the customs; Express delivery and postal enterprises can provide electronic information such as transaction, payment and logistics in a unified way, and promise to bear corresponding legal responsibilities for cross-border electronic commerce's retail imports.
(4) The customs value is the actual transaction price (including the retail price of goods, freight and insurance).
(5) For imported goods within the quota, the tax rate is tentatively set at 0%; The import value-added tax and consumption tax are temporarily levied at 70% of the statutory tax payable. A single transaction exceeding the limit is taxed in full according to the general trade method.
(6) If the goods are returned within 30 days from the date of customs release, you can apply for tax refund and adjust the total amount of personal annual transactions accordingly.
Legal basis: Article 30 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, withholding agents shall perform the obligations of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting. Article 31 Taxpayers and withholding agents shall pay or remit taxes within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations. Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.