Classification, price and origin together constitute the three major elements of taxation. By determining the classification of goods, the dutiable price and the origin of goods, the prerequisites for calculating taxes can be obtained: the customs dutiable price and tax rate. As far as cross-border e-commerce retail imports are concerned, the correctness of classification determines whether they are included in the list management; the dutiable price is determined by comparing the “three lists” to determine the tax burden; although the origin is not separately stipulated in the new e-commerce policy, “single transactions exceeding the single limit, the accumulated individual annual limit, and single indivisible goods with a dutiable price exceeding the 2,000 yuan limit are all taxed in full according to the general trade mode”, and the different origins will affect the different applicable tax rates when taxing according to the general trade mode, which should also be paid attention to.
1. Tariff
Tariff is a turnover tax levied by a country on goods and articles entering and leaving the customs territory. Since the tariff rate for cross-border e-commerce retail imports is temporarily set at 0, only background introduction is given.
According to the provisions of the Tariff Regulations, import tariffs are set up with most-favored-nation rates, agreement rates, preferential rates, ordinary rates, tariff quota rates and other rates, and export tariffs are set up with export rates. Provisional rates can be applied to imported and exported goods within a certain period of time.
2. Value-added tax
Value-added tax is a turnover tax that is calculated on the sales of goods or taxable services obtained by units and individuals that sell goods or provide processing, repair and maintenance services, and import goods within the territory of my country, and implements tax deduction. It belongs to the tax collected by the customs at the import stage.
The taxpayers of the value-added tax at the customs import stage mainly refer to the units and individuals that import goods. The scope of collection is mainly imported goods. There are two tax rates of 13% and 9%. The specific tax rate of specific commodities is consistent with the domestic value-added tax rate of the commodity.
3. Consumption tax
Consumption tax is a tax that takes the turnover amount of consumer goods or consumption behavior as the taxable object, and belongs to the scope of turnover tax.
The scope of consumption tax is determined mainly based on the current situation of my country’s social and economic development and consumption policies, residents’ consumption structure and fiscal needs, and drawing on international experience and common practices. Currently, only a few consumer goods are selected for taxation. Taxable consumer goods can be roughly divided into the following four types:
(1) Special consumer goods such as tobacco, alcohol, firecrackers, fireworks, etc., which excessive consumption will cause harm to people’s health, social order, ecological environment, etc.
(2) Luxury goods and non-essential goods such as precious jewelry and gemstones, cosmetics and skin care products.
(3) High-end consumer goods with high energy consumption, such as cars, motorcycles, and car tires.
(4) Non-renewable and non-substitutable resource-based consumer goods such as gasoline and diesel.