Are You Right?

Recently, do

The BOSS circle of friends must be blocked by all kinds of tax reform analysis and prediction. Then what is the credibility of the new tax reform? What is the meaning of extension? How should enterprises cope with the adjustment?

Credibility and policy of new tax reform

The next 90% will be implemented in accordance with this plan.

Order restrictions on cross-border import electricity supplier bonded mode: personal single paction limit of 2000 yuan, personal annual turnover limit of 20000 yuan.

The tariff rate of bonded mode of cross border import electricity supplier is calculated: within the limit, the tariff rate is temporarily set to 0%.

The value-added tax and consumption tax shall be abolished and the tax exemption shall be temporarily levied at 70% of the statutory tax payable. The part exceeding the limit shall be taxed according to the general trade mode.

If the value of a single indivisible commodity exceeds 2000 yuan, it is fully taxed according to the general trade import goods.

In addition, will it be released in April 8th?

Customs trial operation has not yet been confirmed by all parties.

Fortunately, the policy plan has been answered. Now I will integrate and confirm the content of the more than 100 short words and the information obtained from the relevant departments.

Interpretation of the new tax reform policy

"Personal single paction limit is 2000 yuan, personal annual paction limit is 20000 yuan.

If the value of a single indivisible commodity exceeds 2000 yuan, it shall be fully taxed according to the general trade import goods. "

Compared with the cross-border electricity supplier bonded quota which was originally applicable to postal tax, the volume of single paction increased from 1000 to 2000, while at the same time, compared with the previous "single indivisible goods worth more than 1000 yuan limit can be taxed on personal belongings", the future 1000~2000 yuan (especially at present high postal tax rate, relatively high price but less than 2000 yuan products) has more advantages, such as

The commodities will be more price advantage, and the increase of the quota indicates that the state is attracting more foreign consumption and reflux to stimulate the "supply side reform" in China.

The limit of individual paction limit and personal annual paction volume also verified the conjecture we had before years. After that, the standards of various service platforms and regulatory agencies will be unified, using the same system or opening the customs system of pilot cities.

Because of the practical considerations, enterprises doing cross-border import electric business all know that because the customs system of each pilot city has not yet realized the mutual docking, and the degree of restriction of each city customs on paction volume is different. This is also one of the reasons why we need to choose a pilot city and choose bonded warehouses for cross-border electricity providers.

"Within the limit, the tariff rate will be temporarily set to 0%, the value-added tax and consumption tax in the import link will be abolished and the tax exemption will be temporarily levied at 70% of the statutory tax payable. The part exceeding the limit will be taxed according to the general trade mode."

1, decomposition and interpretation can be:

Within a single paction limit, temporary duty exemption is imposed on 70% of the value added tax. Some products are subject to consumption tax according to the category. The consumption tax is also reduced by 30% on the basis of general trade. For example, the general trade consumption tax rate of cosmetics is 30%, and the cross border e-commerce retail tax rate is 21% (30%*70%).

2, about the new tax reform policy, in fact, last year's "unification 11.9%" has been regarded as the secret of the cross-border import circle. Now it is specific to "(value-added tax + consumption tax) *70%", which is more suited to the adjustment of the current tax system. It also requires enterprises to do cross-border import business to clarify the categories and taxes applicable to the value-added tax and consumption tax, and calculate the tax rate of cross-border import electricity suppliers.

For example, at present, the state has no value added tax on contraceptive drugs and appliances, and this category does not need to be collected.

Although it is now levied on 10% lines of postal tax, what should be done after the implementation of the new deal? What seems to be Okamoto and Durex?

3, the tax policy applicable to bonded stock mode can be determined. Whether the collection mode and the direct mail mode are also uncertain with the policy, the direct mail mode currently releases the message that it will continue to use the postal tax rate and the 50 yuan exemption line.

It means that the entry of the same import goods will take three forms: personal items (postal tax), cross-border electricity suppliers (new tax reform) and general trade (tariff + value-added tax + consumption tax).

The postal tax on personal belongings is used by overseas direct mail.

4, three modes of calculation interpretation

First, confirm the formula for calculating the taxation standard of cross border import e-commerce.

Actual tax amount = commodity retail price * basic rate of VAT (generally 17%) *70%+ retail price * consumption tax rate *70%.

Actual tax amount = commodity retail price *70%* (basic duty rate of VAT + consumption tax rate)

For example, the retail price of a cosmetics sold on a sales platform in Korea is 500 yuan, and the actual tax amount should be:

500*70%* (17%+30%) =164.5 yuan

PS: the value-added tax rate is not all 17%, but most of it is 17%. The consumption tax rate also has 13 grades, but the categories and corresponding tax rates suitable for the cross-border import mode are as follows.

Secondly, we confirm the general trade tax formula:

The tax price of general trade = (duty paid price + duty paid price * tariff rate) / (1- consumption tax rate)

Consumption tax = taxable price * consumption tax rate

Value added tax = taxable price * value added tax rate

PS: cross border imports are based on the retail price. Pay attention to the difference. The retail price theoretically must be higher than the CIF price (unless the merchant applies for a sale at a price far below the cost) at the customs office.

The last three are compared.

1, the direct mail mode is compared with cross-border imports:

For the products with high postal tax rates, the express mail mode is no longer a significant advantage compared with the new tax new deal under the normal customs clearance mode. For example, cosmetics, some household kitchen appliances and other special items can be imported by cross border mode, while some high grade goods, such as high-end watches, golf clubs and other target customers, are of low price sensitivity, and direct mail is more flexible.

There are still some low priced products (mother and baby products), although the postal tax rate is 10%, there is still an exemption limit, but we need to consider the logistics cost problem (but logistics becomes a bottleneck).

Whether there will be a new regulatory policy in the direct mail mode will need further attention in the future.

If the new deal is promulgated by this standard, the cost of accounting, pricing and mode selection of enterprises with cross border 2C imports should be considered comprehensively.

2, cross border imports are compared with general trade:

Through the valuation of CIF price, within the limit of 2000 yuan, the tax standard of cross border imports still has an advantage over general trade, and the tax paid is relatively small.

Unless the company's CIF price is far below the retail price of CIF, it is necessary to make a comparison of the price between the general trade and the cross-border electricity supplier.

Unless the company's CIF price is far below the retail price of CIF, it is necessary to make a comparison of the price between the general trade and the cross-border electricity supplier.

3, the new deal has improved the tax rate theoretically, facilitating the sea clearance and purchase of gray customs clearance. When talking to a customs officer, the other side believed that "Hai Tao and purchasing agents are mostly beneficial to the people, and the state will not adopt policies to crack down or impose strict supervision in the short term."

4, cross border business adjustment proposals

A, make a gimmick with this policy adjustment, first promote the clearance of bonded warehouse stock.

B, enterprises with general trading businesses quickly compare the price of business categories and adjust the purchase list.

C, the implementation of the new tax reform will make the cross-border import enterprises pay more attention to the management of supply chain. The enterprises with the advantages of supply chain will be more like fish in the new tax reform.