Cross Border Electricity Tax System Once Again Spread Rumors Of Reform Or Landing In April

Recently,

According to the information circulated, the biggest change of the new deal is that cross border electricity retail import is no longer taxed according to the postal tax, which means that these imported goods can no longer enjoy the tax exemption under the 50 yuan tax payable according to the postal tax.

You are welcome to say that the postal tax policy is the majority at present.

The fundamental reason for survival is that it is much more favorable than the normal import tariff.

Yesterday, a number of cross-border electricity providers to understand, has not yet received any official information.

Some people said that the reform of postal tax should be affirmative, and the key is timing. Once the new deal comes to the ground, the sea visitors will find that the price of imported cheap shampoo, milk powder and other commodities will be substantially improved.

Hearsay

Cross border electricity providers no longer apply for postal tax.

Prior to that, cross-border electricity retail import has been levied in accordance with the "postal tax", which is different from the general trade import links to pay the "value-added tax" and "tariff" two kinds of taxes and fees, but in accordance with the proportion of different commodities only to collect a tax on postal tax.

The news of the increase in postal tax has not been reported for the first time, but it has never had a nose and eyes like this.

Li Peng, deputy director of the expert committee of the cross border electricity supplier level test of the China Council for the promotion of Commerce (CCPIT) recently released a personal message via personal public address. It was confirmed by its customs friends that the new tax policy on cross-border imports of electricity imported from bonded imports and direct mail will be announced in the near future and will be implemented in April 8, 2016.

Li Pengbo revealed that the core points of the new deal include: the import of cross-border electricity providers no longer applies postal tax, instead of customs duties plus value-added tax / consumption tax.

Set a single paction limit of 2000 yuan, the annual personal paction limit is 20000 yuan; within the limit value of goods, tariff rate temporarily set to 0; if exceeding the limit, then more than part of the general trade tax.

If the value of a single indivisible commodity exceeds 2000 yuan, it shall be taxed in full in accordance with general trade import goods.

The value added tax or consumption tax, whether or not exceeding the limit, is collected according to 70% of the statutory tax payable.

Under the new deal, the tax amount for most goods that do not involve consumption tax is 17% x 70%=11.9%.

original intention

The so-called postal tax is the abbreviation for the import tax of luggage and postal articles. It is the import tax imposed by the Customs on incoming luggage and personal postal articles of the entry passengers, mainly for the personal articles carried by passengers and personal mail, emphasizing the "non trade" nature of the goods.

The object of the postal tax is the personal import articles that exceed the amount stipulated by the General Administration of customs, but still within a reasonable number, specifically referring to the luggage, personal postal items and other personal personal articles.

Our country has a separate tax rate table for postal tax. Through the imposition of postal tax, we can make necessary and appropriate adjustment to some key commodities with large price difference at home and abroad according to different regulatory objects, so as to give full play to the leverage of customs duties.

At present, China's postal tax rates are 10%, 20%, 30% and 50% respectively.

Since the postal tax is packaged in value-added tax and customs duties, the overall tax rate is lower than that in general trade.

According to Beiqing Bao reporter, most countries in the world do not distinguish goods and articles from taxation, that is, there is no separate concept of postal tax.

However, in order to ensure that passengers carry a small amount of self employed goods duty-free entry, all countries have the concept of a low value commodity.

For example, the US Customs will grant duty-free entry to goods under US $200, and goods under US $200 to less than $2500 will be taxed according to the simple declaration procedure.

dispute

Cross border electricity supplier drilling tax exemption loopholes

Despite the emphasis on "non trade" and "self employment", in fact, most of the cross-border electricity providers are also using the postal tax policy to reduce the cost of entry tax.

The imported goods of these cross-border electricity providers did not declare according to the trade goods, so they were much lower than the traditional import trade tax.

Not only that, some electricity providers use more than 50 yuan duty-free preferential policies, but even a lot of electricity providers can break up the entry commodities and reduce the value of single goods, so as to realize the cost free entry by using the tax-free space of less than 50 yuan.

For example, when snacks with a duty rate of 10% are taken, if the snack of 500 yuan is imported, the amount of tax paid is 50 yuan, which is to be collected in full. However, if the total amount is 499 yuan, the tax payable of 49.9 yuan can be exempted.

It is no wonder that many traditional trade practitioners have publicly pointed out that "cross-border electricity supplier industry is a gray industry based on tax evasion and tax evasion".

Because of this, the postal tax policy has been widely abused, resulting in the current mainstream mode of customs clearance through the bonded area has no advantage in taxation.

People admitted that after several years of pilot tests, the tax exemption quota below 50 yuan of postal tax resulted in the low tax rate of cross-border electricity suppliers under the customs clearance mode, and even the phenomenon of loopholes in tax exemption.

Influence

Hai Tao's daily necessities will no longer be tax-free.

Yesterday, the head of the well-known Hai Tao electricity supplier told the Beiqing Bao reporter that in fact, there were several "very real" rumors about the reform of postal tax, but they had not been implemented since then, and so far, they have not received any official information.

"In fact, since the beginning of last year, various government departments have come to collect opinions, but we don't know which tax is specific, because the scope of soliciting opinions is very extensive every time," the personage introduced.

However, she told the reporter that the reform of postal tax should be affirmative and the key is timing.

So what kind of impact will the real reform like this rumor bring to cross sea sea? The above personages say, first of all, for small commodities with lower unit price, such as shampoo, snack and cosmetics, as long as they earn less than 50 yuan, they can be used to tax the edge ball. But if the new policy is true, they will all be taxed. So the most important thing is the electricity suppliers like seafood, food, mother and baby.

According to Beiqing Bao reporter, this type of electricity supplier may involve Xiaohong, honey buds, jumei.com and so on.

Secondly, according to the new regulation, the tax revenue will increase if the unit price is higher than 1500 yuan to 2000 yuan.

She analyzed that the state should encourage consumption and bring too much overseas consumption back to China, but at the same time, it must balance the import of general trade and cross-border electricity suppliers.

Answer

Bonded warehouse explosion mode may disappear

For the coming tax reform, the cross border electricity providers also gave their own views. Among them, apart from having indicated that they will abide by the law and discipline and meet the requirements, there are also some specific countermeasures.

Niu Yinghua, vice president of Amazon China, said that the "cross-border purchase" of Amazon's cross-border e-commerce platform has covered various modes since its inception, including overseas direct mail, the establishment of warehouses in the bonded area, or three single touch, and so on. According to different commodities and different ways, consumers need to pay different taxes and fees.

Amazon has always chosen the most favorable way for consumers, such as red wine has always chosen to use the "general trade mode import" way, because after accounting, this method is the most cost-effective for consumers.

Therefore, after the new tax system falls, Amazon will recalculate and help consumers choose the most reasonable way.

On the surface, the abolition of the 50 yuan exemption limit inevitably leads to the loss of some customers. If the price gap is not very large, consumers may give up "Hai Tao".

However, in the case of some cross-border electricity providers, this is actually the same as a single paction limit from 1000 yuan to 2000 yuan, is good.

Wu Di, deputy general manager of vip.com logistics company, said the two regulations could raise the price of the passenger unit and raise the gross profit margin. In fact, China's high-end consumer demand is very large, and cross-border electricity providers can meet their needs.

Some other electric providers believe that the new deal has a greater impact on the "bonded warehouse" mode and has little impact on the "direct mail" and "platform" type of electricity providers.

The "bonded warehouse" mode means that merchants can store some tax-free goods in the bonded area ahead of time, so as to guide consumers to buy the corresponding goods, create "burst funds", and then win the market with the advantage of low price and fast delivery of domestic express.

After the introduction of the new deal, because of the abolition of the exemption from 50 yuan, the advantage of the bonded area is reduced, and the man-made "explosion" may no longer exist.

Liu Peng, general manager of Tmall international, who has been a platform, said that the policy bonus of low threshold cross-border electricity providers is coming to an end. Platform type cross-border electricity providers have significant advantages in resisting the risk of policy fluctuations.

In addition, the tax system developed specifically for cross-border electricity providers also let some businesses feel the importance of the industry. CEO, Zeng Bi Bo, said: "in the past, the cross-border electricity supplier industry was once described as a gray industry based on tax evasion and tax evasion. The implementation of the new cross-border taxation system will guide the industry" from chaos to governance "and enter the high-speed development track of standardization, mechanism and scale. This is a sign that the industry is entering a mature stage.