Yiwu Has A New Cross-Border Export Channel For Income Tax Problems

According to the world clothing shoes and hats net, at present, rely on the state.

Yiwu has gone through the special tax regulations granted by the mode of procurement.

Cross border exports

The new channel is used to solve the problem of "sunshine" of enterprises.

After cross border electric business enterprises purchase goods through market traders, the new channel will only impose a 3.36% tax on the front-end entry (0.36% of them are substituted), and then return 3% of the tax. In the process, the market traders will issue the issuing tickets to the cross-border electricity supplier enterprises.

For example, if the price of the cross border e-commerce products is 100 yuan, there are 80 yuan in the front entry (including purchase of goods or taxable services including goods purchased or taxable services, exchange of goods in barter, payment of debts, goods pferred from investment, acceptance of the goods pferred to the goods, and freight paid in the course of the purchase and sale of goods).

Through the new channel of obligation, cross border business enterprises only need to pay 80*3.36% yuan, after tax rebate 80*3% yuan, and get about 80 yuan invoice.

In the traditional trade behavior, the products sold by the seller include the raw material suppliers, factories and suppliers. The first link will deduct the invoice from the next link.

Ultimately, sellers can only pay income tax according to their "value-added".

However, in the current cross-border e-commerce export mode, because most of the cross-border electricity suppliers do not have input tax invoices, the products sold are considered "no cost" to collect income tax (for example, the above example is to collect income tax by 100 yuan), which is bound to be extra cost for cross-border E-commerce enterprises.

Therefore, although some areas have already achieved "exemption from remission", the exemption is only a result of the exemption of the value-added tax in the trade behavior of enterprises, and enterprises must face about 17% of the corporate income tax.

In the new channel of "levy three retreat three" in Yiwu, cross border e-commerce enterprises can get the invoices issued by market traders, so they only need to pay personal income tax according to their income (if the above example is to collect income tax by 20 yuan).

This new channel has made cross-border exports more "sunny" and has become the main feature of the model.

However, the new channel of Yiwu also has certain limitations: first, it must have the effect of deducting the input tax for the invoice issued by the merchants in the market gathering area to the cross-border electricity supplier enterprises, and only suitable for the category of products. Secondly, to go through the mode, cross-border e-commerce enterprises must take postal products, and are willing to provide information included in the 9610 mode (including paction, payment, warehousing and logistics data).

"Because of these limitations, Yiwu's" three levy three "cross-border electricity supplier channel is only a small channel, for example, there are twenty thousand packages per day, and only two thousand packages can go through.

According to this mode, Wang Honghua, deputy director of Yiwu electricity supplier office, said so.

It is worth noting that this mode is also related to the particularities of Yiwu.

In fact, from the way of invoicing invoices through market traders, the new mode of Yiwu is somewhat similar to the mixture of "market procurement mode" and "cross-border e-commerce retail mode".

According to the world clothing shoes and hat net, according to the notice of the General Administration of customs, No. fifty-fourth, "notice on matters relating to the regulation of market purchasing trade and its supervision methods" in 2014, add the customs code "1039", which is (hereinafter referred to as "market procurement"). The purchasing trade mode refers to the trade mode that the qualified operators purchase goods under the market concentration area identified by the State Commerce Department, and the value of the goods under the single pass customs declaration is 150 thousand (150 thousand dollars) below, and handle the export commodity clearance procedures at the place of purchase.

The model was released only when it was exported to Yiwu's market agglomeration area (Yiwu International Commodity City, Yiwu professional market and professional Street).

Up to 2015, according to the opinions of the general office of the State Council on promoting steady growth in imports and exports (No. 55 of the State Office [2015]), the scope of market purchasing trade was extended to Jiangsu's Haimen Jieshi Bridge International Home Textile City and Haining leather city of Zhejiang province.

But no matter what, China is using various means to promote the "sunshine" and "facilitation" of cross-border export electricity suppliers, and it is the joint efforts of enterprises and governments that will enable cross-border export electricity suppliers to usher in a better future.

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