Tax collection and management is an important link involved in the entry and exit of goods and articles, especially for cross-border e-commerce. According to the national tax policy on cross-border e-commerce retail imports, relevant commodities are subject to tariffs and import value-added tax and consumption tax in accordance with the goods. The tariff rate is temporarily set at 0, and the exemption of import value-added tax and consumption tax is cancelled. It is temporarily levied at 70% of the statutory tax payable. Single transactions that exceed the single limit and exceed the personal annual limit after accumulation, as well as single indivisible commodities with a tax-paid price exceeding the limit, are all taxed in full in accordance with the general trade method.
Tax exemption and tax reduction within the limit, full taxation outside the limit – the tax system applicable to cross-border e-commerce retail imported goods has been different since its birth. Referring to the composition and title of the travel tax, it is called e-commerce tax in the industry. The existence of e-commerce tax has its historical origins and practical considerations from the perspective of particularity, and it also conforms to the basic elements and general laws of tax collection and management from the perspective of universality.