Cross Border Tax Reform Will Be Opened: 5 Highlights Analysis

Since January 2016,

The news has been bubbling with excitement. The major businesses in the industry are paying attention to every move of the relevant departments of cross border tax reform.

According to sources, cross border tax reform is still in the stage of soliciting opinions, and it has not been finalized. It only tentatively determines the time of policy implementation (April 8th).

However, a draft of the second half of 2015 has outlined the outline of cross border tax reform.

What is the change of the cross-border tax reform compared with the previous policy?

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What is the impact? What bottlenecks are facing now? Please look down.

First, cross border tax reform - where is the "reform"?

To cope with the impact of general trade on cross-border electricity providers, cross border tax reform policies are mainly changing everywhere:

(1) the limit of single paction is 2000 yuan (1000 yuan before), and the personal paction limit is 20000 yuan per year.

(2) the import tax on imported retail goods imported from within the limit is exempt from tax, and the consumption tax is abolished from the tax exemption (the previous levy is 50 yuan).

(3) exceeding the limit value shall be taxed according to general trade mode, and the value of a single indivisible commodity exceeding 2000 yuan shall be fully taxed according to general trade import goods.

(4) the same products will have three different customs declarations, namely, personal goods, cross-border electricity providers and general trade.

In addition, considering that the duty paid price of retail sales of cross-border electricity suppliers is much higher than that of general trade imports, the value added tax and consumption tax of import links will be reduced by 30% and adjusted according to the implementation.

Whether bonded mode or direct mail mode, most commodities will be collected according to the thirty percent off value added tax and consumption tax.

Two, cross border tax reform part of the problem remains to be solved.

However, the industry believes that there are three problems in the cross border tax reform bill.

First, the positive list will lead to the withdrawal of 90% categories.

Second, there are design flaws in the order limit.

At present, the unit price of goods above 2000 yuan accounts for 20% of the cross-border business, but the contribution of cross border tax collection has reached 50%. If the policy is tightened, it will easily lead to the loss of tax revenue from the return of consumption.

Finally, the cancellation of cross-border electricity supplier tax allowance will affect equity.

An electric business enterprise responsible person said, before, cross-border electricity providers and general trade goods have corresponding policy support, but now just cancel cross-border electricity supplier, fairness seems to be missing.

If the cross-border tax reform policy has not yet landed, the above problems have been found. If the cross border tax reform policy is really shown in the draft, what kind of impact will it have on the e-commerce platform, overseas purchasing and cross-border industries?

Three, cross border tax reform - what is the impact on businesses?

According to this model, according to this model, the most influential suppliers will be the electricity suppliers like seafood, food, mother and baby. The small items that were previously duty-free should be taxed.

Secondly, for goods with a unit price ranging from 1500 yuan to 2000 yuan, the tax revenue will be relatively increased. Some other electric providers believe that cross-border tax reform has a greater impact on the bonded warehouse mode, and has little impact on direct mail and platform based electricity providers. Insiders also show that the single paction limit has increased from 1000 yuan to 2000 yuan, which is basically a good purchase.

From the logistics point of view, the express package tax and postal customs are relatively good.

As for overseas purchasing, due to the policy adjustment of cross border tax reform, there may be the following trends: (1) the purchase of goods in the bonded area will be subject to a comprehensive tax. 2. The explosion will be reduced and the types of goods will be changed. 3. The goods of general trade will be more inclined to purchase platform for Taobao. EMS postal customs and all kinds of grey customs will be strictly controlled.

Four, cross border tax reform - how to deal with cross-border electricity providers?

For the possible cross-border tax reform policy, the major cross-border electricity providers, in addition to the fact that they will abide by the law and comply with the requirements, have made specific countermeasures.

To increase flexibility in business adjustment, Amazon China will carry out docking work with Amazon in 2016 to expand its offshore business from the US Amazon to Europe; the head of Hai Mi said that different SKU operation strategies should be formulated according to the cross border tax reform, and further adjust the commodity structure according to the positioning of the platform; koala purchase will continue to deepen cooperation with overseas enterprises, and guide the procurement strategy through the big data, and carry out marketing and promotion through different scenarios and different users.

Five, cross border tax reform - how to choose the customs clearance mode?

Industry analysis, because the original postal tax still exists, the double track system of Taxation will inevitably bring about changes in business behavior.

There are great differences in tax rate, process and cost in different ways of customs declaration.

Here is a brief summary of how to choose different customs clearance modes.

Low frequency and high frequency products used for drainage, such as daily chemical, are suitable for bonded warehouse mode, which is conducive to scale benefit, cost saving and good delivery time. High price low frequency non-standard products, such as light luxury, are suitable for direct mail mode, which can reduce the occupation of funds; non-standard commodities within 500 yuan are more suitable for postal channels; more than 2000 yuan or more than 20 thousand yuan a year, limit the general trade channels.

CEO, Zeng Bi Bo, said: "in the past, the cross-border electricity supplier industry has been described as a gray industry based on tax evasion and tax evasion by general trade, and the implementation of the new policy of cross-border electricity supplier tax will guide the industry" from chaos to governance "and enter the high-speed development track of standardization, mechanism and scale. This is also a sign that the industry is entering a mature stage.

As for cross border tax reform taxable, most countries in the world do not distinguish goods and articles from levying taxes.

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.

Therefore, the cross border tax reform will be an important step in China's cross-border electricity supplier management.