Analysis on the impact and calculation method of cross-border e-commerce postal tax

With the rapid development of cross-border e-commerce, the implementation and enforcement of personal postal tax has increasingly revealed some important impacts and potential drawbacks. These problems not only affect the country’s tax and fiscal revenue, but also raise issues of market fairness. In addition, due to some foreign trade companies taking advantage of policy loopholes to “split orders” or “subcontract”, general trade in goods has gradually shifted to online transactions, thereby evading normal tax burdens.

Disadvantages of personal postal tax and market fairness

Personal postal tax has, to a certain extent, caused the inequality in tax burden between cross-border e-commerce and traditional trade in goods. First, the tax costs borne by cross-border e-commerce are generally lower than those of traditional goods trade, which gives cross-border e-commerce an advantage in price competition and further weakens the market position of traditional goods trade. Secondly, domestic goods are subject to 17% value-added tax, while cross-border e-commerce can obtain corresponding tax exemption policies in this regard. In addition, only some cities have enjoyed the pilot policy of personal postal tax, which has led to an uneven competitive environment among different regions. Due to limitations in logistics dispatch, goods from non-pilot cities often face higher logistics costs, further weakening their market competitiveness.

Calculation method of personal postal tax

Personal postal tax is calculated using the following formula:

Personal postal tax = Duty-paid price x tax rate

The following are some specific calculation examples:

1. Bringing inbound luggage
   For example, if an inbound resident brings overseas items exceeding the limit of 5,000 yuan, assuming that the excess is 2 cans of milk powder (1 kg each), the personal postal tax required to be paid is:
   Personal postal tax = 200 x 2 x 15% = 60 yuan.

2. Mail inbound items
   For example, if a consumer purchases 2 cans of milk powder (1 kg each) from Australia and mails them into the country without providing a transaction invoice, the calculation method is the same as the above example, and the personal postal tax is:
   Personal postal tax = 200 x 2 x 15% = 60 yuan.

3. Duty-free release items
   If a consumer purchases a can of milk powder from Australia (the transaction price is 180 yuan/can), according to the duty-paid price list, the duty-paid price is 200 yuan, and the personal postal tax is:
   Personal postal tax = 200 x 1 x 15% = 30 yuan. Since it does not exceed 50 yuan, tax-free release will be allowed.

4. Over-the-limit items
   If a consumer purchases 10 cans of milk powder, and unlike the above situation, the total amount exceeds the limit of 1,000 yuan, the items will be returned or need to go through customs clearance procedures as general trade import goods before they can be released.

Through the above analysis, it can be seen that personal postal tax plays a complex role in the development of cross-border e-commerce, which has brought about clarification of tax burden differences and calculation methods. These factors jointly affect the overall competitive landscape of the market.