I. Cross-border export tax policy
1, national policy
In 20 13, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued the Notice on the Tax Policy of Retail Export in cross-border electronic commerce (Caishui [2065438+03] No.96), which stipulated that from 20 14 and 1, the national e-commerce export enterprises would not export goods (the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China explicitly refused to export goods).
Tax refund (exemption) policy is applicable to tax exemption policy. E-commerce export enterprises belong to general VAT taxpayers and have applied to the competent tax authorities for tax refund (exemption). The export goods 1 have been registered, and the export goods declaration form (for export tax refund only) has been obtained, which is consistent with the electronic information of the export goods declaration form.
2. Export goods shall receive foreign exchange within the declaration period of tax refund (exemption) and obtain the customs declaration form for export goods issued by the customs. If an e-commerce export enterprise belongs to a foreign trade enterprise, it shall obtain the corresponding special VAT invoice, consumption tax payment book (split list) or customs import VAT and consumption tax payment book. And the relevant contents of the above documents match the relevant contents of the customs declaration form for export goods (special for export tax refund). E-commerce export enterprises that purchase export goods and obtain legal and valid purchase vouchers refer to e-commerce export enterprises that build their own sales platforms in cross-border electronic commerce and enterprises that use the third-party cross-border electronic commerce platform to carry out e-commerce export. The above-mentioned tax refund (exemption) and tax exemption policies are not applicable to cross-border electronic commerce third-party platforms that provide trading services for e-commerce export enterprises.
2. Comprehensive experimental zone policy
The comprehensive test area, namely the cross-border electronic commerce comprehensive test area approved by the State Council, is a comprehensive urban area of cross-border electronic commerce established in China. 20/kloc-in March, 2005, the State Council officially established China (Hangzhou) cross-border electronic commerce Comprehensive Experimental Zone, and the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued the Notice on the Tax Policy for Export Goods in China (Hangzhou) cross-border electronic commerce Comprehensive Experimental Zone (Caishui [2065 438+05] 143). It is stipulated that enterprises registered in the "single window" platform of China (Hangzhou) cross-border electronic commerce Comprehensive Experimental Zone and registered in Hangzhou will try out the VAT exemption policy before 20 16 12 3 1 if they export goods without legal and valid purchase vouchers and meet the following conditions:
(1) The exported goods are supervised by the "single window" platform in China (Hangzhou) cross-border electronic commerce Comprehensive Experimental Zone;
(2) The export enterprise shall truthfully register the name of the seller, the taxpayer identification number, the date of sale, the name of the goods, the unit of measurement, the quantity, the unit price and the total amount of the purchased goods on the "single window" platform.
By the end of 20 18, the State Council * * * approved three batches of * * 35 comprehensive test zones, including Beijing, Shanghai and Shenzhen Haikou, and the Ministry of Finance, State Taxation Administration of The People's Republic of China, the Ministry of Commerce and the General Administration of Customs jointly issued the Notice on the Tax Policy of Retail Export Goods in cross-border electronic commerce Comprehensive Test Zone (as stipulated in Caishui [20 18] 65438, Since 20 18, 10, 1 (subject to the export date indicated in the export goods declaration form), the e-commerce export enterprises in cross-border electronic commerce Comprehensive Experimental Zone (Comprehensive Experimental Zone) approved by the State Council have exported goods without valid purchase vouchers, and at the same time meet the prescribed conditions, the VAT and consumption tax exemption policies will be tried out. Compared with the national tax exemption policy, the comprehensive test area policy refines the requirements for platform registration of enterprises, but greatly relaxes the requirements for export goods and proof of purchase of goods.
The tax exemption policy is applicable to the national comprehensive experimental zone. E-commerce export enterprises have gone through the tax registration in the comprehensive test area, and registered the export date, commodity name, unit of measurement, quantity, unit price and amount on the online integrated service platform in cross-border electronic commerce, where they are registered. Export goods obtain the customs declaration form issued by the customs, and go through the formalities of e-commerce export declaration through the customs where the comprehensive test area is located.
2. Goods that do not belong to the Ministry of Finance and State Taxation Administration of The People's Republic of China explicitly cancel the export tax refund (exemption) according to the decision of the State Council. The purchased goods have obtained legal and valid purchase vouchers, but no valid purchase vouchers have been obtained. Up to now, the State Council has approved five batches of 105 comprehensive experimental zones, including Wuhu, Fuzhou, xiong'an new area, Anqing, Yan' an and Urumqi.
With the increasing support policies of cross-border electronic commerce, in 20 19, State Taxation Administration of The People's Republic of China issued the Announcement on Relevant Issues Concerning the Verification and Collection of Income Tax by Retail Export Enterprises in cross-border electronic commerce Comprehensive Experimental Zone (State Taxation Administration of The People's Republic of China Announcement No.36 of 20 19), stipulating that from 2020 1, cross-border electronic commerce retail export enterprises in the comprehensive experimental zone should calculate the total income accurately.
(1) Date, name, unit of measurement, quantity, unit price and amount of the exported goods registered in the comprehensive test area and on the online comprehensive service platform in cross-border electronic commerce;
(2) Export goods shall go through the customs at the place where the comprehensive test area is located to go through the formalities of e-commerce export declaration;
(3) If the exported goods fail to obtain a valid purchase certificate, the value-added tax and consumption tax shall be exempted.
Announcement No.36 also stipulates that cross-border electronic commerce enterprises that have been approved and levied in the comprehensive test area can enjoy preferential income tax policies for small-scale and low-profit enterprises if they meet the conditions of preferential policies for small-scale and low-profit enterprises; If the income obtained by them belongs to the tax-free income stipulated in Article 26 of the Enterprise Income Tax Law of People's Republic of China (PRC), they can enjoy preferential policies for tax-free income.
According to the above provisions, it is assumed that the taxable income of qualified cross-border e-commerce enterprises will total 20 million in 2020, and the taxable income approved according to the taxable income rate of 4% will be 800,000. Those who meet the preferential policies of small-scale low-profit enterprises in accordance with the regulations, the part of their annual taxable income that does not exceed 6,543,800 yuan+0,000 yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at a rate of 20%.
Second, cross-border import tax policy.
The Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China issued the Notice on cross-border electronic commerce Retail Import Tax Policy in 20 16 (No.2065438), which stipulates that:
1. Since April 8, 20 16, the following commodities imported from other countries or regions in the form of cross-border electronic commerce retail (business-to-consumer, that is, B2C) within the scope of cross-border electronic commerce Retail Import List have a single transaction limit of RMB 2,000, and an individual annual transaction limit of RMB 20,000. The tariff rate of cross-border electronic commerce retail imports within the quota is tentatively set at 0%; Exempt from import value-added tax and consumption tax, temporarily levied at 70% of the statutory tax payable:
(4) All cross-border electronic commerce retail imported goods that can realize the "three-single" comparison of trading, payment and logistics electronic information through the e-commerce trading platform networked with the customs;
(five) cross-border electronic commerce retail did not trade through the e-commerce trading platform connected with the customs, but express delivery and postal enterprises can provide electronic information such as trading, payment and logistics in a unified way, and promise to bear corresponding legal responsibilities for imported goods.
Single transactions exceeding the single limit, accumulated single annual limit, and single undivided goods with customs value exceeding the limit of 2000 yuan are all taxed in full according to the general trade method. Personal goods imported from cross-border electronic commerce and goods imported from cross-border electronic commerce that cannot provide electronic information such as transaction, payment and logistics shall be implemented according to the existing regulations.
2. If the retail imported goods in cross-border electronic commerce are returned within 30 days from the date of customs release, they can apply for tax refund, and the total amount of individual annual transactions will be adjusted accordingly.
3. The identity information of the buyers (orderers) of cross-border electronic commerce retail imported goods shall be authenticated; Authentication is not required, and the identity information of the buyer (orderer) should be consistent with that of the payer.
4. Retail imports in cross-border electronic commerce are subject to customs duties, import value-added tax and consumption tax. Individuals who purchase retail imports from cross-border electronic commerce are taxpayers, and the actual transaction price (including retail price, freight and insurance premium) is the duty-paid price. E-commerce enterprises, e-commerce trading platform enterprises or logistics enterprises can act as withholding agents.
In 20 18, the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China issued the Notice on Improving the Tax Policy for Retail Imports in cross-border electronic commerce (Cai Tariff [2065438+08] No.49), which stipulated that the limit of a single transaction would be increased from 2,000 yuan to 5,000 yuan from June 20 19 to June 1 year. 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 in 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 levied in full 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.
Third, the postal tax
Postal tax, that is, import tax on imported goods, is a combination of import tariff and import link tariff. This is not a new policy for cross-border e-commerce, because in the practice of cross-border e-commerce, cross-border goods are often handled by postal services. Let me introduce it here.
Taxpayers of postal tax are the inbound personnel who bring articles into the country, the recipients of inbound postal articles and the recipients of articles imported by other means. Taxpayers can go through the tax payment formalities by themselves or entrust others to go through the tax payment formalities.
The customs classifies the imported articles according to the Tax Rate Table for Imported Articles in People's Republic of China (PRC), the Classification Table for Imported Articles and the Duty-paid Price Table for Imported Articles in People's Republic of China (PRC) formulated by the General Administration of Customs, and determines the duty-paid price and the applicable tax rate. Duty-paid price = duty-paid price × import tax rate. If the actual purchase price is more than 2 times of the duty-paid price listed in the duty-paid price list, or the duty-paid price listed in the duty-paid price list is less than 1/2, the owner of the imported goods shall provide the customs with the purchase invoice or real transaction receipt issued by the seller according to law, and bear relevant responsibilities.
On April 8, 20 19, the State Council Customs Tariff Commission issued a notice, and from April 9, the postal tax rate levied on luggage and postal articles brought into the country by individuals was lowered. The tax rate for food and medicine was lowered from 15% to 13%, and the tax item 1 "medicine" was noted. For textiles and electrical appliances, it will be reduced from 25% to 20%, and the tax rate of third-class valuables will remain unchanged at 50%.
The tax exemption and applicable policies of postal tax are different according to the situation of individuals mailing into the country and bringing them into the country. According to Announcement No.43 (20 10) of the General Administration of Customs, if the import tax payable by individuals for mailing imported articles is below RMB 50 yuan (including 50 yuan), the customs shall exempt them. Articles sent by individuals from or to Hong Kong, Macao and Taiwan are limited to RMB 800 yuan each time; Items sent from or to other countries and regions are limited to RMB 1000 yuan each time. Individuals who mail inbound and outbound articles in excess of the prescribed limit shall go through the formalities of returning them or go through customs clearance in accordance with the provisions of the articles. However, if only one item in the parcel is inseparable and exceeds the prescribed limit, and it is indeed for personal use after customs inspection, customs clearance procedures can be handled in accordance with the provisions on personal belongings.
According to Announcement No.54 of the General Administration of Customs (20 10), inbound resident passengers carry articles for their own use obtained from abroad with a total value of less than 5,000 yuan (including 5,000 yuan); If a non-resident passenger intends to stay in China with articles for personal use with a total value of less than 2,000 yuan (including 2,000 yuan), the customs will release them duty-free, and a single variety is limited to personal use and a reasonable quantity, but tobacco products, alcoholic products and 20 kinds of commodities that should be taxed according to state regulations will be handled separately. Entry resident passengers carry articles for personal use exceeding RMB 5,000, which are verified by the customs as personal use; If the inbound non-resident passengers carry articles intended to stay in China for their own use, and the amount exceeds RMB 2,000, the customs will only levy taxes on the articles for their own use that exceed the amount, and the undivided articles will be fully taxed.
Inbound passengers hold valid entry and exit certificates and certificates for taking public transport, while inbound passengers who do not take public transport hold valid entry and exit certificates to shop at the port entry duty-free shops. On the basis of maintaining the duty-free limit of RMB 5,000 for imported articles of resident passengers, they are allowed to add a certain amount of duty-free shopping at the port entry duty-free shops, and the total amount with overseas duty-free shopping does not exceed RMB 8,000.
On August 5, 2020, the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China jointly issued the Announcement on No More Implementation of 20 Provisions on Commodity Tax Reduction and Exemption (No.36, 2020). From that date on, inbound passengers can also bring in articles within the scope of 20 kinds of commodities without duty.
As postal tax is a regulatory policy implemented by the customs for personal inbound and outbound articles, cross-border e-commerce should pay full attention to its violation risk when adopting this method.