The Change Of Cross Border Import Tax Is Bad For The Clothing Industry.

In March 16th, the circular on adjusting the import tax on imported articles was released. The postal tax was raised from 10%, 20%, 30%, 50% four blocks to three, 15%, 30%, 60% three, and 2016.4.8 came into effect.

In March 24th, the circular on the tax policy on retail import of cross border e-commerce announced that the import of cross border e-commerce retail (B2C) was changed from the original postal tax to the customs duty (0%) +70% consumption tax +70% value-added tax (within the limit, exceeding the limit of total trade tax).

The paction limit will be 1000 yuan (HK $800) to 2000 yuan, and 2016.4.8 will take effect.

In April 6th, the announcement on the announcement of the list of retail import commodities for cross-border e-commerce has clearly stipulated that there are 1142 categories that can be imported through cross-border e-commerce.

The influence of B2C mode is that the tax burden of low price commodities is rising and the tax burden of high priced commodities in the quotas has generally declined.

There is a fundamental change in the tax category, which is originally applicable to post office tax. After the new deal, it is analogous to the "three tariff" plus "one duty plus consumption tax + value-added tax" cross border electricity tax.

From the point of view of the specific tax burden, the 50 yuan postal tax relief is no longer implemented, the original tax exempt goods tax burden is increased, the goods that exceed the tax threshold but lower than the original limit of 1000 yuan, the new policy tax rate rises, the cosmetics clothing drops, the limit 1000 Yuan raises to 2000 yuan, the original limited 1000~2000 yuan commodity import is no longer restricted or the total trade tax is taxed completely, the tax rate reduction is generally between 20~40%; the new commodity and the old government which are more than 2000 yuan are taxed according to the general trade, the tax burden is the same.

C2C mode effect: tax burden rose sharply, competitive advantage came from 50 yuan post tax relief.

The new deal extends a 50 yuan postal tax deduction and a single time.

1000 yuan, but the overall tax increase was higher than the 10%, 20%, 30% and 50% four.

The increase of tax rate has brought down the tax threshold. For many categories, the 50 yuan post tax exemption is nominal. Only publications, food and drink, low value cosmetics and clothing can be enjoyed.

Relative to the B2C model, the competitive advantage of C2C comes from 50 yuan postal tax relief, so the competitive category of C2C is mainly concentrated on the above low price category below the tax threshold; B2C has a stronger competitive advantage over the price higher than the C2C tax threshold and 1000~2000 yuan.

One stone, three birds, market differentiation, B2C positioning high value, C2C positioning tax exemption, continue to be optimistic about cross-border import electricity supplier.

The new round of the new round of policy is a good job for the realization of one stone and three birds (consumer, state, cross-border electricity supplier B2C).

The basic consumption needs of national food, beverage, books and magazines are generally within the scope of tax exemption; tax exempt commodities are guided to C2C areas which are more difficult to supervise; reduce the tax burden of B2C superior products and encourage the development of B2C.

After the new deal, the market will be divided into two stages. The tax-free commodities will gradually be concentrated in the C2C mode, and the high-value commodities in the quota will gradually be concentrated in the B2C mode.

In the short term, high priced goods C2C purchasing agents, the main low value exploded imports and B2C electric providers were first hit.

Continue to be optimistic about cross-border entry

After tax policy adjustment, compared with general trade, the advantage of tax burden is still obvious.

There are cross border links, modern boulevards, Semir costumes and so on in the distribution of imported textile companies. Among them, the modern luxury light import electric business has been on-line, and the tax burden of high priced commodities in the profit limit has generally declined, and the benefits are stronger.