If you have been in the cross-border e-commerce industry for a long time, you will know that tax issues are a very critical part, because the tariffs in different regions of the cross-border e-commerce industry are different. This article will introduce the export tax rebates of cross-border e-commerce in various regions.
1. It is reported that the country allows tax refunds or exemptions in accordance with regulations for goods exported through general trade. At present, the national policy is suitable for tax refunds for cross-border e-commerce sellers: international express delivery; fba first leg (sea/air/express delivery); overseas warehouse first leg (sea/air/express delivery).
2. Specific export tax rebate process.
1. Register the taxpayer, connect the customs and electronic port system data, and complete the import and export business filing.
2. Upload the goods information to the system, compare the logistics, payment, and order information, and complete the list verification.
3. Logistics customs declaration, obtain the customs declaration, transportation documents, and customs declaration tax refund certificate issued by the customs.
4. Apply for a verification form on the electronic port system, and then go to the State Administration of Foreign Exchange to handle the foreign exchange settlement procedures.
5. In the tax declaration and export goods tax refund declaration system, make a tax refund declaration, and provide relevant information for tax approval, and then go to the tax bureau to handle the tax refund application procedures to complete the tax refund.
III. Common questions about tax refunds.
1. What is the product tax refund rate?
Usually, the tax refund rate of the product is refunded according to national regulations. The products will be classified according to the customs code and the corresponding tax refund rate will be divided.
2. How will the tax refund be credited? When will it be credited?
If the cross-border seller’s products meet the tax refund requirements, then after completing all tax refund applications and operation approvals, the settlement method is that the e-commerce platform pays in advance and settles the tax refund payment to the supplier factory. Generally, the tax refund settlement will be completed within 3 days.
3. For the same batch of purchases, can the tax be refunded by shipping in batches?
Currently not, the current policy of the national taxation department does not support one invoice corresponding to multiple customs declarations. Therefore, if the seller wants to export in batches and issue invoices at one time, choose to issue multiple invoices, and match the content of each invoice to the customs declaration to ensure consistency. It is recommended to issue the invoice corresponding to the customs declaration after shipping or obtaining the customs declaration information.