With the rise of cross-border e-commerce retail imported goods, the issue of how to pay relevant taxes has attracted much attention. This article will explain in detail the tax payment process for cross-border e-commerce imported goods to help companies and buyers better understand the relevant policies.
1. Tax types and tax rates.
The taxes on cross-border e-commerce retail imported goods mainly include tariffs, import value-added tax and consumption tax. According to national policies, the tax-paid price includes the retail price of goods, freight and insurance premiums. For single transactions with a tax-paid price of less than RMB 5,000 and individuals with an annual transaction total of less than RMB 26,000, tariffs are temporarily exempted. For transactions exceeding RMB 5,000 but less than RMB 26,000, tariffs and import value-added tax and consumption tax are fully levied according to the goods tax rate.
2. Taxpayers.
The buyers (orderers) of cross-border e-commerce retail imported goods are regarded as taxpayers. However, cross-border e-commerce platform enterprises, logistics enterprises or declaration enterprises registered with the customs have the obligation to collect and pay taxes on behalf of others. They are responsible for fulfilling their tax obligations and, when necessary, bear the obligation to pay back taxes and related legal liabilities.
3. Tax payment process.
Tax registration: Cross-border e-commerce platform enterprises, logistics enterprises or declaration enterprises need to register for tax payment at the customs. They will be responsible for collecting and submitting relevant taxes as the tax collection and payment agent.
Declaration of taxes: The tax collection and payment agent shall truthfully and accurately declare to the customs various tax collection and management elements of cross-border e-commerce retail imported goods, including commodity information, prices, fees, etc.
Tax guarantee: The tax collection and payment agent shall submit a sufficient and effective tax guarantee to the customs in accordance with the law to ensure the fulfillment of taxes.
Summary calculation and levy: The customs shall conduct tax collection and levy on cross-border e-commerce retail imported goods that meet the regulatory requirements according to the time period.
Tax payment procedures: Within 30 days after the customs release, if there is no return or cancellation of the order, the tax collection and payment agent shall go through the tax payment procedures with the customs within 31 to 45 days after the release.
4. Obligation to pay additional taxes.
If insufficient tax is paid, the tax payer needs to make up the tax. If the tax is not paid on time, the relevant legal liability will be borne.
Conclusion:
The payment of cross-border e-commerce import taxes is a complicated process, but it is very important to comply with relevant regulations. By understanding the types of taxes, taxpayers and payment procedures, companies and buyers can better comply with tax policies and ensure the legal operation of cross-border e-commerce import business.