Cross-border e-commerce: There are still advantages after tax.
According to the circular, the single transaction limit of cross-border electronic commerce retail imported goods is 2,000 yuan, and the annual transaction limit of individuals is 20,000 yuan. The tariff rate of cross-border electronic commerce retail imports within the quota is tentatively set at 0%; Exempt from import value-added tax and consumption tax, temporarily levied at 70% of the statutory tax payable. Single transactions exceeding the single limit, accumulated single annual limit, and single undivided goods with customs value exceeding the limit of 2000 yuan are all taxed in full according to the general trade method.
According to the conclusion given by people in the cross-border e-commerce industry and the customs, the minimum tax rate within the limit is 1 1.9%. In the past, the tax exemption history of "tax exemption below 50 yuan" ended. For the upcoming cross-border e-commerce tax and fee reform, the industry has long heard and prepared, and most enterprises believe that it will not affect the existing price advantage.
Wu Di, deputy general manager of Vipshop Logistics Company, believes that it will not have a great impact on cross-border e-commerce. 50 yuan's tax exemption restrictions were abolished, and tax revenue increased by 20%-30%. The prices of imported goods are still cheaper than those in China. Tao Lizi, the preferred CEO of Yue Mei, has the same prediction. "The proportion of tax in the sales price is very low," he said. For example, the wholesale price of a 500ml thermos cup in Japan is about 100 yuan, and the import price (including tax and freight) of the general agent in China is 140- 150 yuan. However, the traditional trade-to-retail link has been overweight. This means that the cross-border e-commerce tax 1 1.9%, even if the commodity price is raised 1 1.9%, is half cheaper than the physical retail.
Haitao: There is still duty-free space for milk powder.
The circular stipulates that "all transactions conducted through the e-commerce trading platform networked with the customs" will be subject to the new tax system, and goods purchased from foreign websites that are not connected to the customs system will still be taxed according to the old postal tax method. China has adjusted the current postal tax from the fourth grade (corresponding tax rates are 10%, 20%, 30% and 50% respectively) to the third grade (15%, 30% and 60% respectively). Customs officials made it clear to Du Nan reporter yesterday that according to the new postal tax, the purchase cost of Haitao has also increased.
Then how can Haitao be cost-effective? The premise is to choose foreign websites and not access the customs system. The tax rate of 15% in the first file of postal tax classification (exempted below 50 yuan) is equivalent to the tax-free amount of about 333 yuan. Two packs of Kao diapers and two boxes of Niulan milk powder can still be bought. The second tax rate is 30%, and the tax allowance is about 167 yuan, so you can barely buy a special brand clothing. 60% of the third tax rate is tax-free, and only 83 yuan can buy it. Cosmetics and perfumes under the third tax can't be bought. And high-priced goods such as brand-name bags, cosmetics and cameras are generally more than 2,000 yuan, which must be taxed according to the new tax system.
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