As we all know, taxation is the basic guarantee for the operation of the machine. Taxation issues need to be dealt with almost everywhere. Cross-border e-commerce refers to the behavior of enterprises selling goods and services to other countries or regions through electronic channels such as the Internet. In this process, When it comes to the issue of tax payment and tax refund, let’s take a look at how cross-border e-commerce companies pay and refund taxes.
1. How do cross-border e-commerce companies pay taxes?
1. Tariffs.
Tariffs play a decisive role in the development of export trade.
2. Value-added tax.
VAT is also a key tax for export trading companies.
2. How to get tax refund for cross-border e-commerce?
1. Purchase and process fixed value goods.
Basic calculation formula: tax refund amount = purchase amount excluding VAT in foreign trade acquisitions × tax refund rate or = export quantity × weighted average unit price × tax refund rate.
2. The basis for purchase and export tax refunds for small-scale VAT taxpayers.
Export enterprises purchase from small-scale taxpayers dedicated to tax refund on ordinary invoices. The sales amount listed in the ordinary invoice can only be the actual purchase price of the goods, excluding freight and handling charges. If an export enterprise purchases from a small-scale taxpayer, the invoice provided by the export enterprise shall be a special value-added tax invoice issued by the competent tax authority, and the tax calculation basis shall be the input tax amount indicated on the special value-added tax invoice.
3. Tax calculation on processed goods.
For foreign trade enterprises entrusted to process export goods, the tax refund basis is calculated according to the following formula: The tax refund basis for export goods = the amount of raw and auxiliary materials + labor fees. Tax refund amount = amount of raw and auxiliary materials × actual tax refund rate + labor remuneration × actual tax refund rate for re-exported goods.
The above introduction is related to the knowledge of how to pay taxes and refunds for cross-border e-commerce. Cross-border e-commerce involves complex tax issues. In the process of selling goods and services, enterprises need to comply with the tax laws of various countries and regions. At the same time, many countries have also launched cross-border e-commerce tax refund policies to encourage domestic enterprises to expand foreign trade. Enterprises can apply to the government in accordance with relevant requirements Part or all of the tax will be refunded, but tax policies and implementation details may differ in different countries. Enterprises need to carefully understand and comply with the relevant regulations to ensure that they can enjoy the corresponding tax refund benefits.