With the advancement of globalization, cross-border e-commerce has become an important business model that cannot be ignored by the business community. However, in the field of cross-border e-commerce, tax issues have always attracted much attention. This article will discuss in detail the key points of tax declaration and export taxation of cross-border e-commerce.
1. Tax declaration.
In the field of cross-border e-commerce, tax declaration mainly involves VAT declaration and normal declaration of corporate income tax.
1. VAT declaration.
Compared with ordinary trade, cross-border e-commerce enjoys “zero tax rate” treatment in terms of VAT, that is, VAT is exempted during the export process. However, in order to obtain a tax refund, cross-border e-commerce must first pay VAT in accordance with regulations and then make a tax refund declaration.
The specific operation process is as follows:
Issuing invoices and paying VAT: Cross-border e-commerce needs to apply for VAT invoices from domestic invoicing agencies and pay VAT in accordance with regulations. According to current policies, the VAT rate for cross-border e-commerce exports is 0%.
Tax refund declaration: After completing the payment of VAT, cross-border e-commerce needs to make a tax refund declaration within the prescribed time. Tax refund declaration is divided into two forms: internal refund and external refund. Internal refund means that the finished product is directly exported from the processing area, while external refund means that the goods are directly exported.
2. Corporate income tax declaration.
For cross-border e-commerce, the declaration of corporate income tax also needs special attention. According to the provisions of the “Enterprise Income Tax Law of the People’s Republic of China”, the corporate income tax rate of cross-border e-commerce is 25%. However, in actual operation, cross-border e-commerce needs to pay attention to details such as settlement cycle to avoid unnecessary tax risks.
2. Export tax.
In the trade facilitation of cross-border e-commerce, it is crucial to understand the export tax situation. The main taxes levied on export goods in my country include export tariffs, export tax rebates and value-added tax.
1. Export tariff.
The export tariff of exported goods is calculated based on multiple factors such as the type, variety, origin and destination of the goods. Generally, the calculation of export tariffs is based on factors such as the item, specification, origin and destination of the exported goods. Some free trade zones and special economic zones enjoy lower export tariff preferences.
2. Export tax rebate.
Export tax rebate refers to the refund of VAT, consumption tax and other consulting taxes that enterprises should pay during the export of goods. The refund ratio is usually calculated based on factors such as the type, variety, tax rate and settlement period of the exported goods. my country provides a relatively favorable tax rebate policy for cross-border e-commerce export goods.
3. Value-added tax.
Value-added tax is a tax levied on the value added of goods during the production and circulation process. In the export link of cross-border e-commerce, the overall value-added tax system is “zero tax rate”, that is, value-added tax is not mandatory. However, in order to obtain a tax refund, cross-border e-commerce needs to pay the value-added tax first and declare a tax refund within the prescribed time.
In summary, for cross-border e-commerce, tax declaration and export tax issues are both key links that cannot be ignored. In actual operations, cross-border e-commerce needs to follow policy regulations and reasonably declare taxes based on the actual situation of the enterprise to minimize tax risks. At the same time, it is also crucial to keep abreast of changes in relevant policies and flexibly adjust tax declaration strategies.