Consumption tax. The Provisional Regulations on Consumption Tax can be considered from the following aspects: (1) the invoice date of prepaid taxable consumer goods; If other settlement methods are adopted, it is the day when the sales payment is received or the voucher for the sales payment is obtained.
Business tax. The Provisional Regulations on Business Tax adopts the method of advance payment for pre-sale services, and its tax obligation occurs on the day when the advance payment is received.
Income tax. The occurrence time of enterprise income tax liabilities depends on the recognition of income by tax law. The Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Recognition of Enterprise Income Tax (Guo {2008} No.875) stipulates that if goods are sold in advance, the income will be recognized when the goods are delivered.
Therefore, the implementation of accounts received in advance, for corporate income tax payers, their income recognition time can be roughly divided into two categories:
1. When selling goods, the time of issuing goods is the time when taxpayers confirm their income;
2, providing labor services, not across the tax period, the taxpayer confirmed that the income time is at the end of providing labor services; If it crosses the tax period, the completion progress (completion percentage) method is generally used to confirm the labor income.
Export tax rebate. According to the Notice on cross-border electronic commerce Retail Export Tax Policy (Cai Shui [20 1 3] No.96), if the e-commerce export meets the specified conditions, the VAT and consumption tax refund (exemption) policies shall apply.
According to the current tax policy and accounting treatment, the occurrence time of tax obligation can be divided into the following situations:
1, payment before delivery, third party guarantee.
In the first case, the payment is made before delivery, guaranteed by a third party, and the transaction is normal. The transaction process is "online shop orders → online payment to the guarantor → delivery → confirmation of receipt → guarantor settlement of payment". When the order is submitted for the first time and online payment is made to the guarantor, no sales processing is carried out. Even if the delivery has not been confirmed, the revenue and cost are not confirmed. When the buyer confirms the receipt and the transaction is successful, the income and cost are confirmed and the tax obligation occurs.
In the second case, the payment before delivery is guaranteed by a third party, because rejection requires re-delivery. The transaction process is "online shop order → online payment to guarantor → delivery → rejection of return → re-delivery → confirmation of receipt → guarantor settlement of payment". When the order is submitted for the first time and online payment is made to the guarantor, no sales processing is carried out. Even if the delivery fails to confirm whether the transaction can be completed, the income and cost are not confirmed. After rejecting the return, the re-delivery fails to confirm whether the transaction can be completed, nor can it confirm the income and cost when the buyer confirms the receipt and the transaction is successful.
In the third case, the payment is made first and then the goods are delivered, and the transaction is refused to be cancelled with the guarantee of a third party. The transaction process is "online shop order → online payment to guarantor → delivery → rejection of return → guarantor refund". When the order is submitted for the first time and online payment is made to the guarantor, no sales processing will be carried out. Even if the delivery has not been confirmed, the revenue and cost are not confirmed. After the rejection and return, the guarantor will refund the money, and the money will not flow into the enterprise, and there will be no tax obligation.
In the fourth case, the payment is made before delivery, and there is a third party guarantee, and the transaction is cancelled after payment. The transaction process is "online shop orders → online payment to guarantor → guarantor refunds". When the order is submitted for the first time and online payment is made to the guarantor, no sales processing will be carried out. After the guarantor refunds, the money will not flow into the enterprise, and there will be no tax obligation.
2. Payment before delivery, without third-party guarantee.
In the fifth case, payment is made before delivery, and there is no third-party guarantee, so the transaction is normal. The transaction process is "online shop orders → online payment directly arrives → delivery → confirmation of receipt". When the order is submitted for the first time, it is not sold, but the advance payment is processed when the online payment arrives. Even if the delivery has not been confirmed, the revenue and cost are not confirmed. When the buyer confirms the receipt of the goods and the transaction is successful, the income and cost are confirmed and the tax obligation occurs.
In the sixth case, payment is made before delivery, and there is no third-party guarantee. The transaction needs to be re-delivered because of rejection. The transaction process is "placing an order in an online shop → online payment directly arriving at the account → delivery → rejection of return → re-delivery → confirmation of receipt". When the order is submitted for the first time and the online payment is received, the advance payment will be processed. Even if the delivery fails to confirm whether the transaction can be completed, the income and cost will not be confirmed. Re-delivery after rejecting the return, whether the transaction can be completed, and not confirm the income and cost when the buyer confirms the receipt and the transaction is successful.
In the seventh case, the payment is made before delivery, and the transaction is refused to be cancelled, and there is no third-party guarantee. The transaction process is "placing an order in an online shop → online payment directly arriving at the account → delivery → rejection of return → refund". When an order is submitted for the first time and online payment is received, the advance payment shall be processed first. Even if it is delivered, it is still uncertain whether the transaction can be completed, and the income and cost are not confirmed. The transaction is cancelled by rejecting the return, and the money does not flow into the enterprise, so there is no tax obligation.
In the eighth case, payment is made before delivery, and the transaction is cancelled after payment, and there is no third-party guarantee. The transaction process is "online shop order → online payment directly to account → refund". When you submit an order for the first time and pay online, you should pay in advance and refund to cancel the transaction. The money did not flow into the enterprise, and there was no tax obligation.
3. Delivery before payment In the ninth case, it is normal to deliver goods before payment. The transaction process is "online shop orders → delivery → confirmation of payment". When the order is submitted for the first time and delivered before cash on delivery, it is impossible to confirm whether the transaction is successful or not, and no sales processing will be done. When the buyer confirms the receipt and payment of the payment, the income and cost are confirmed, and the tax obligation occurs.
In the tenth case, the goods are delivered first and then paid, and the transaction needs to be re-delivered because of rejection. The transaction process is "online shop order → delivery → rejection of return → re-delivery → confirmation of receipt and payment". When the order is submitted for the first time and delivered before cash on delivery, it is impossible to confirm whether the transaction is successful or not, and the transaction will not be concluded. When the goods are rejected and returned, they will not be sold. When the buyer confirms the receipt of the payment, he confirms the income and cost, and the tax obligation occurs.
In the eleventh case, the goods are delivered first and then paid, and the transaction is rejected and cancelled. The transaction process is "online shop order → delivery → rejection of return and cancellation of transaction". When the order is submitted and delivered for the first time, it is impossible to confirm whether the transaction is successful or not, and the transaction is refused to be returned without sales processing, and there is no tax obligation.
4. Return, exchange and refund
In the twelfth case, the goods are exchanged after the transaction is accepted. The transaction process is "return after transaction → exchange and delivery". When the goods are returned after the transaction, corresponding accounting treatment should be done to offset the income and VAT output tax, and the tax obligation will occur when the goods are exchanged and delivered, and the exchange income will be confirmed according to the original returned amount.
In the thirteenth case, after the transaction, the goods are accepted and refunded. The transaction process is "return after transaction → refund". When the returned goods are received after the transaction, corresponding accounting treatment should be done to offset the income and VAT output tax, and no tax obligation will occur.
Import and Export of E-Commerce According to the Announcement of the General Administration of Customs on Regulatory Matters Related to Cross-border Trade of E-Commerce (Announcement No.56 of the General Administration of Customs No.20 14), since August 20 1 4, if an e-commerce enterprise or individual realizes cross-border trading of goods and articles through an e-commerce trading platform recognized by the customs and networked with the customs, it shall enter and leave the country by e-commerce. An e-commerce enterprise or its agent shall truthfully fill in the cargo list within/0/4 days from the date of entry of the means of transport loaded with e-commerce goods, and go through customs clearance procedures one by one according to the order, payment, logistics and other information sent to the customs 24 hours before the goods leave the country. When an individual enters or leaves the country, he or her agent shall truthfully fill in the list of articles and go through customs clearance procedures one by one.
When an e-commerce enterprise goes through the customs declaration formalities in the form of "goods list", it shall go through the formalities of tax collection and exemption in accordance with the relevant provisions of general import and export goods, and submit relevant licenses; When the customs declaration form of import and export goods is summarized and submitted to the customs, it is not necessary to go through the relevant tax collection and exemption procedures and re-submit the license.
When an individual goes through the declaration formalities in the form of a list of articles, he shall go through the formalities of tax collection and exemption in accordance with the relevant provisions on inbound and outbound personal postal articles. Articles subject to entry-exit administration shall submit the approval documents of the relevant departments.