The tax policy (Cai Guan Shui [2016] No. 18) implemented on April 8, 2016 stipulates that cross-border e-commerce retail imported goods are subject to customs duties and import value-added tax and consumption tax in accordance with the goods. Individuals who purchase cross-border e-commerce retail imported goods are taxpayers, and the actual transaction price (including the retail price of goods, freight and insurance premiums) is the tax-paid price. E-commerce enterprises, e-commerce trading platform enterprises or logistics enterprises can be the obligors to collect and pay taxes on behalf of others.
The single transaction limit for cross-border e-commerce retail imported goods is RMB 2,000, and the annual transaction limit for individuals is RMB 20,000. Single transactions that exceed the single limit or the individual annual limit after accumulation, as well as single indivisible goods whose tax-paid price exceeds the limit of RMB 2,000, are all taxed in full in accordance with the general trade method. For cross-border e-commerce retail imported goods imported within the limit, the tariff rate is temporarily set at 0; the exemption amount of import value-added tax and consumption tax is cancelled, and they are temporarily levied at 70% of the statutory tax payable. If there is no return or cancellation of the order within 30 days after customs clearance, the person responsible for collection and payment shall go through the tax payment procedures with the customs between the 31st to 45th day after release.
The calculation formula for the comprehensive tax of cross-border e-commerce is:
The amount of comprehensive tax of cross-border e-commerce = tax-paid price X comprehensive tax rate of cross-border e-commerce Tax-paid price = purchase unit price X number of pieces
Comprehensive tax rate of cross-border e-commerce = [(consumption tax rate + value-added tax rate)/(1 – consumption tax rate)]X0.7 Take an order for a consumer to purchase 2 bags of Deyun milk powder as an example. The tax number of the product is 0402290000, and the sales price on the e-commerce platform is 80 yuan/bag. The calculation steps for the comprehensive tax of cross-border e-commerce are as follows:
1. Determine the tax-paid price
Tax-paid price = purchase unit price X number of pieces = 80×2 = 160 (yuan)
2. Determine the tax rate
After consulting the cross-border e-commerce comprehensive tax rate table prepared by the company in advance, it can be seen that according to policy regulations, the comprehensive tax rate of cross-border e-commerce after conversion of milk powder is 11.9%.
3. Calculate the tax amount
Cross-border e-commerce comprehensive tax amount = Duty-paid price X Cross-border e-commerce comprehensive tax rate = 160X11.9% = 19.04 (yuan) There is no threshold for the cross-border e-commerce comprehensive tax, which is different from the 50 yuan threshold for general trade import tax and postal tax. Therefore, this order needs to pay a tax of 19.04 yuan.
4. Electronic tax bill query
Select “Electronic tax bill query” under “Tax management” in the main menu bar of the cross-border trade e-commerce customs clearance service platform to enter the electronic tax bill query interface. Enter the query conditions and click “Query”, the system will display the data that meets the query conditions in the list. Click on a list data under the “Electronic tax bill number” column in the list, and the system will transfer to the electronic tax bill detail interface.
Click “Electronic tax bill body” to query detailed information.