The tax on cross-border e-commerce retail imported goods is calculated based on the limit. There may be two tax calculation results:
First, within the limit of RMB 5,000 and not exceeding the individual annual transaction limit of RMB 26,000.
Tariff payable = tariff x 0
Consumption tax payable = consumption tax x 0.7
=Dutiable price/(1-consumption tax rate) x consumption tax rate x 0.7
VAT payable = VAT x 0.7
=[Dutiable price + Dutiable price/(1-consumption tax rate) x consumption tax rate] x VAT rate x 0.7
E-commerce tax = Tariff payable + Consumption tax payable + VAT payable
=Tariff x 0 + (Consumption tax + VAT) x 0.7
E-commerce tax rate = [(Consumption tax rate + VAT rate)/(1-consumption tax rate)] x 0.7
Second, if the dutiable price of a single transaction exceeds the limit of 5,000 yuan but is lower than the annual transaction limit of 26,000 yuan, and there is only one item under the order, it can be imported through cross-border e-commerce retail and taxed in accordance with the general trade model.
Tariff payable = tariff x 100%
=duty-paid price x tariff rate
Consumption tax payable = consumption tax x 100%
=(duty-paid price + tariff)/(1-consumption tax rate) x consumption tax rate
Value-added tax payable = (duty-paid price + tariff payable + consumption tax payable) x consumption tax rate
General trade import tax = tariff payable + consumption tax payable + value-added tax payable
=tariff x 100% + consumption tax x 100% + value-added tax x 100%
Comprehensive tax rate for general trade imports = (tariff rate + consumption tax rate + value-added tax rate + tariff x value-added tax rate)/(1-consumption tax rate)
Case 5 Comparison of cross-border e-commerce retail import taxation on single indivisible items before and after the limit adjustment
Before the limit adjustment:
A handbag worth 3,000 yuan is a single indivisible item and exceeds 2,000 yuan. It should be taxed in full according to the general trade method. The tariff is 3,000×10%-300 yuan, the value-added tax is (3,000+300)X13%=429 yuan, and the consumption tax is 0. The total tax is 300+429=729 yuan.
After the limit adjustment:
A handbag worth 3,000 yuan does not exceed 5,000 yuan, and is subject to e-commerce tax. The tariff is 0, and the value-added tax and consumption tax are 30% off. The value-added tax is 3,000×13%x0.7=273 yuan, which saves 456 yuan compared to before the adjustment.