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    The Implementation Rules For Cross-Border New Deal Have Been Finalized.

    2016/3/14 11:17:00 37

    Cross Border Tax ReformGuangzhouCross Border Electricity ProvidersE-CommerceLong Tail Effect

    Recently, about

    New policy on cross border tax reform

    The news was heard after another round of hot speculation and speculation.

    A person close to customs revealed that

    Guangzhou

    Customs held a meeting recently.

    Cross-border electricity supplier

    The rules for the implementation of the new deal (including the comprehensive tax collection scheme and the front list system), and clearly point out that Guangzhou customs will officially launch cross-border trade in April 8th.

    Electronic Commerce

    Import unified version of customs clearance platform (General Administration version of the national general system), while other customs will be on the next 3 months (that is, before July 8th) on-line.

    The source said that at present, enterprises in Guangzhou customs business are doing BBC version of the 2 version of the online shopping bonded business. The system switch must be completed by March 31st.

    After the launch of the unified platform for customs clearance of cross-border trade e-commerce (hereinafter referred to as the "unified version system") in April 8th, the enterprises conducting business in Guangzhou customs must complete the handover within one month (i.e. before May 8th).

    It is reported that from the zero point of April 8th, the new data received by the customs unified version system were formally calculated according to the new tax system (that is, the goods with a single limit of 2000 yuan), the tariff rate was temporarily set to 0%, value-added tax and consumption tax were reduced by 30%, and the amount of tax exemption from 50 yuan was abolished.

    At the same time, the unified version system needs all enterprises (e-commerce enterprises, payment companies, logistics enterprises) to re do business records, including the following points:

    (1) the amount of tax guarantee is calculated under the names of all enterprises.

    (2) the relationship between the data (order / payment sheet / logistics waybill) is 1:1:1, that is, 1 orders correspond to 1 payment forms and 1 logistics waybills.

    (3) the list declaration body is an e-commerce enterprise / e-commerce platform or its agent.

    (4) qualified enterprises can send orders and payment orders.

    (5) after the announcement of the positive list, the unified version system will cancel the filing of goods, and each electricity supplier can make advance arrangements for the products sold online.

    (6) four single data (order / payment sheet / logistics waybill / checklist) are declared to the electronic port, and the logistics waybill data are sent to the Hangzhou customs through the landing matching (four one one) company. The electronic port customs service platform (Data Center) is checked and verified through the customs system, and the four single data are connected to the customs unified version system. The unified version system returns the audit information, and is sent back to the electricity supplier enterprise / e-commerce platform, the payment enterprise or the logistics enterprise through the electronic port; the unified version applies the cross-border electricity supplier to import BBC and BC;

    (7) clear the purchasing agent;

    (8) the identity card authentication information is specific to the official dispatch. The electricity supplier will have the obligation to verify the identity information of the order person. If the platform side can not authenticate the identity information, the ordering person and the payer must be strictly consistent.

    The above sources warned that the time of registration and registration procedures of local businesses is already urgent. In order to use the unified version system as soon as possible, this work is best prepared before it is launched.

    "A registered enterprise may confirm the registration information alteration procedures at the registered customs office, and change the type of cross-border enterprise information.

    Enterprises not registered for customs registration need to go through the registration procedures at the registered customs offices and register the type information of cross-border enterprises. "

    In addition, in view of the difficulty of the return of cross-border electric business, the unified version system will have the function of withdrawal, consumers can return to the bonded warehouse or overseas warehouse, but the specific plan remains to be announced by the new deal.

    For the upcoming positive list system, a senior cross-border e-commerce operator said that the category contained in this list is a key message, because the number of SKU contained in the positive list determines the different advantages of cross-border electricity providers.

    "If SKU is enough, there will be enough room for the business enterprise to make product differentiation, which is conducive to the development of BC business.

    If the SKU area is wide enough and the long tail effect is prominent, it will be beneficial to the postal service business. Although the tax rate of the postal tax will increase in the near future, the sampling rate is low, the payment rate is low, and there is no need for information collision.

    If SKU is relatively limited, the category will be more convergent. The price competition of e-commerce platform will become more and more intense, but it will be conducive to the development of BBC, and it will easily produce scale effect. Bonded warehouses are also easy to manage.

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