Cross Border Electricity Supplier Tax Policy 2016 Introduced 50 Yuan Tax Exemption Threshold Or Cancellation

For a long time in the vacuum zone of tax law.

It is coming soon.

In December 19th,

At the annual meeting of the University, Yang Zuotao, deputy director of the Department of policies and regulations of the General Administration of Customs of China, said that the Customs was working with the Ministry of Finance and other relevant ministries and commissions to formulate cross border e-commerce retail.

Tax policy, which is to be introduced in 2016.

It has been widely reported that the tax on cross-border electricity suppliers will be changed from the current single post tax to a comprehensive tax and the tax exemption will be abolished.

What are we going to do about these things and can we buy them happily? Can the owners buy money easily?

Hai Tao purchase is not checked, customs duty is 0.

The same commodity has different prices on different cross-border e-commerce platforms.

Different from Hai Dao purchasing, the current cross border electricity supplier regulars are more standardized in terms of business mode, platform operation and cargo distribution.

Specifically, according to the operation mode, it can be divided into five categories: cross-border C2C, third party B2C, self run B2C, self run B2C+ third party B2C and vertical self operation.

Unlike the general import trade, according to the "import tariff + consumption tax + value-added tax" mode of tax payment, the majority of cross-border e-commerce platforms such as koala net, ocean ferry, Tmall international and Jingdong global purchase mainly adopt two modes: overseas direct mail and bonded import. They only levy a lower postal tax on general goods instead of a higher trade tax according to the import of goods.

According to the types of imported goods, customs offices charge 10%, 20%, 30% and 50% of postal tax respectively.

At present, most consumers buy imported goods at 10%.

At present, the goods sold under the cross border electricity line experience shop across the city, which can not be purchased in the store, belong to bonded goods, and generally enjoy 50 yuan of postal tax exemption from the price concessions.

As for the private customs purchase of gray customs, the cost of taxation is much more than a scratch. "If it is not found by customs, the tariff is basically 0", a professional buyer who engaged in purchasing in Italy told reporters.

Don't exaggerate the package.

The censorship of goods carried by Chinese people has been very strict recently, and the entry and exit of imported goods are frequent.

Mr. Sun, who often goes abroad, said that he had brought back many gifts to his friends from his recent trip from France, because the number was large, and he was asked to pay the customs duties after the opening of the box inspection and accept the corresponding fine.

"After making relevant payments, some commodities are more expensive than domestic ones."

Mr. Sun said that he used to go abroad frequently, but most of the immigration and customs departments could not see the staff. But when I returned home recently, I saw that every entry traveler's luggage had to be strictly examined.

Mr. Sun's case is not a case in the near future.

Judging from the current reality, the supervision of the entry and carry commodities of the Chinese people has been upgraded to a new level by the customs.

An airline said a few months ago that it would check the purchasing behavior of stewardess. "In the past, there was a new checkpoint for the exclusive passage of airhostesses."

At the same time, customs supervision of overseas parcels has also been strengthened.

Will tax policy be abolished?

It is understood that cross-border electricity retail import tax policy is expected to be introduced next year.

According to the discussions in the industry, the direction of tax policy adjustment for cross-border electricity supplier imports is likely to be: "tariff plus value-added tax" and "giving a certain discount" to the bonded imports of online shopping, and abolish the tax exemption quota; the direct purchase of imports is still levied according to the postal tax, but the tax exemption threshold of 50 yuan is removed.

In this regard, the reporter interviewed the cross border electricity supplier Association and the city's many cross-border business enterprises responsible persons, have confirmed that cross-border electricity supplier tax policy or change.

"The news industry has been discussing, but it has not been formally promulgated."

A member of the Guangzhou cross border electricity supplier Association, who declined to be named, told reporters.

Yang Zuotao said that the cross-border electricity supplier should follow the B2B2C mode in the future, that is, through the establishment of a bonded warehouse, to solve a series of problems existing in cross-border electricity providers.

The so-called B2B2C, which is to carry out cross-border e-commerce business, will send goods to the bonded areas located in China ahead of schedule. The customs will first complete the corresponding inspections and be under the supervision of the customs. When consumers purchase, they will deliver goods directly from the bonded area, reducing the pressure of customs supervision caused by the direct import of large quantities of retail goods.

The focus of future regulation will be on the intermediate link, that is, cross-border e-commerce platform, which can also alleviate to a certain extent, the difficulty of supervision in the face of a large number of merchants and massive buyers.

Why is it a big problem

Under the background of China's slowdown in foreign trade, cross-border e-commerce has developed rapidly, which has become a new driving force to drive the development of import and export trade in the future.

But the rapid development of cross-border electricity providers has not been able to solve the tax problem well.

Yang Zuotao said frankly, cross-border electricity business makes fragmentation of trade, many of which are small package imports and exports, with batches of many, high frequency, low value of goods, varieties of characteristics, whether in the import tax or export tax rebate, it has a lot of difficulty.

In addition to tax issues, the quality of cross-border e-commerce products has always been one of the focuses of attention.

Xu Xinjian, director of the State Administration of quality supervision and inspection of China's General Administration of quality supervision and quarantine, said that the current supervision of cross-border electricity providers is facing three difficulties: "first, the laws and regulations of cross-border electricity suppliers are not sound enough, and the regulatory system is not perfect enough; two, there are various regulatory departments and pilot cities involved in cross-border electricity providers, and the regulatory mode is not very coordinated. Three, there is a lack of unified and efficient information platform, which is difficult to implement comprehensive and effective supervision of cross-border electricity providers."

Xu Xinjian suggested that in the future, we should speed up the legislation of e-commerce, construct a perfect cross border electricity supplier supervision system, innovate supervision mechanism, clarify the main responsibilities of cross border e-commerce providers, and accelerate the construction of information platform for sharing and interworking.

"To sum up, for cross-border electricity providers, we must let it" come in, develop quickly and manage to live ".

Xu Xinjian said.

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Cross border electricity suppliers tax privileges?

At present, whether direct purchase or bonded imports are carried out by post tax.

Under the 50 yuan tax allowance, many enterprises have successfully evaded all taxes in the import link.

That is to say, through cross-border business channel, many enterprises do not have to pay any tariff.

The consequences are: on the one hand, there is a certain loss of state tariffs; on the other hand, this is unfair to the general trade import enterprises.

There are different opinions on whether cross border electricity providers should be taxed like general trade.

Zhang Bin, Secretary General of the tax and research center of the Chinese Academy of Social Sciences, believes that it is very necessary to adjust the tax policy for cross-border electricity providers.

At present, cross-border electricity providers first purchase large quantities of goods in bonded warehouses, then send them to consumers through scattered parcel post, and pay 10% of the postal tax, which causes unfair competition to general trade and does not conform to the basic fairness principle of the tax system.

The competitiveness of cross-border electricity providers should be reflected through reducing intermediate links rather than low taxes.

Zhang Bin believes that cross border electricity providers should also levy the value-added tax and customs duties in the same way as general trade. If they are explicitly sold to individuals, they can set up a tax allowance.

"Consumers are producers, unfair competition will weaken the competitiveness of domestic enterprises, and ultimately the producers themselves."

Jiang Lin, vice president of the Comprehensive Research Institute of the free trade zone of Zhongshan University, believes that whether or not we need to change the existing cross-border electricity supplier tax policy should be viewed from the overall perspective of business development.

"Tax reform, on the surface, creates a fair environment. In fact, the negative impact is great. The final result is that the cross border electricity supplier will shrink. Is this the result that the country is willing to see?"

He pointed out that the current domestic business development problems, the tax issue is not a key point, the crux of the problem is that the commercial circulation is too cumbersome.

Jiang Lin pointed out that if the tax policy triggers a big reshuffle of the cross-border electricity supplier industry, it may end up with only a few monopolies, and the price will probably increase. This is not a good thing for consumers.

Risk: buying secondhand goods is a risk of rights protection.

Jiang Lin believes that there is a gray area of tax collection and administration in the tax collection and management of cross-border electricity suppliers. There is a certain risk for consumers to buy these commodities.

He said, at present, some cross-border business entities experience shop practice, that is, through a large quantity of goods, goods are prepaid postal tax, consumers placed the order and then resale.

For consumers, such goods sold through the "two resale" of the electricity supplier, have quality problems, in fact, they can not find the right to protect the electricity supplier.

"This also limits the development of cross-border electricity providers, which are mainly priced at lower prices."

Whether this kind of "two resale" business is a matter of whether to pay taxes or not is the problem. It is also the essence of whether the discussion should abolish the postal tax.

Entrepreneurial opportunities? Cross border electricity supplier blue ocean or red sea?

Data show that the scale of the import cross-border electricity supplier market has expanded rapidly, reaching 532 billion yuan in 2014, an increase of 45.4% over the previous year, accounting for 4.4% of the scale of import trade.

As far as market penetration is concerned, its development potential is still enormous.

AI consulting predicts that the scale of cross-border electricity imports will reach 1 trillion and 300 billion in 2017, and the composite annual growth rate will be 35% in the next 3 years.

"It is hard to say that the cross-border electricity supplier is the blue ocean or the red sea of capital.

If the tax policy changes, it is estimated that there will be some small and weak enterprises out. "

Observers of the Guangzhou cross border electricity supplier Association said that under the mode of online shopping bonded imports, the large power suppliers and large sellers with strong strength will take the opportunity to expand, resulting in the business share becoming more and more concentrated. Businesses will also pay more attention to the management of the supply chain, strive to reduce the chain links and reduce costs, and will sell more chips to overseas brands and distributors.

Popular science: the current situation of tax policies on cross-border electricity suppliers

We know that the import of cross-border electricity providers include direct purchase and import bonded import two modes.

Under the direct purchase mode, goods are sent directly from abroad to domestic consumers. The commodity status is defined as "goods" throughout the whole country. In the bonded import mode, the goods are first imported into the domestic bonded area and then distributed to the domestic consumers. The state of the goods is defined as "goods" (customs surveillance code 1210) when they enter the area, and the goods are exported as "goods".

According to the regulations of the customs, goods are taxed according to the postal tax, and the goods are taxed according to general trade.

However, in the import of cross-border electricity providers, whether direct purchase or bonded imports, all carry out postal tax.

That is to say, postal tax is the current tax policy for cross-border electricity suppliers.

Postal tax is the abbreviation for import tax on luggage and postal articles.

The relevant regulation on adjusting the management measures of personal postal articles entering and leaving the country is the tax guidance document for the import of cross-border electricity suppliers.

The core of the document consists of two points: (1) 50 yuan tax exemption.

If the tax is calculated below 50 yuan (or below), it will be exempted, which will make cross-border electricity suppliers more attractive than general trade.

(2) limit value.

From Hong Kong, Macao and Taiwan, the limit is 800 yuan, and the limit is 1000 yuan from Hong Kong, Macao and Taiwan.

For a single piece of indivisible goods, a reasonable use can exceed the limit.