Recently, the implementation of the new Amoy tax, Amoy tax-free era is over, then the future of Amoy to pay which tax?April 8, 2016, by the Ministry of Finance, the General Administration of Customs, the General Administration of Taxation of the three ministries and commissions issued a "notice on the cross-border e-commerce retail imports of tax policy" is officially implemented. In the new tax system, Amoy to collect tariffs, value-added tax and consumption tax, more detailed provisions of the new tax system, by me in this article.

Amoy after the implementation of the new tax system to collect tariffs, value-added tax and consumption tax

For cross-border purchase, inbound and outbound commodities are divided into two categories - goods and goods, goods are subject to import tariffs, value-added tax and consumption tax, while the goods are subject to philatelic tax. Previously, although domestic cross-border e-commerce retail imports were goods, they were subject to postal tax, and there was a preferential policy of tax exemption for goods with a value of less than 500 yuan (taxable amount of 50 yuan). After the implementation of the new tax system, the domestic cross-border e-commerce retail imports of goods tax adjustment, that is, in accordance with the goods to collect customs duties, value-added tax and consumption tax.

Previously, cross-border e-commerce retail imports and incoming goods are levied for the postal tax, the tax rate is divided into four grades, milk powder, food, beverages, bags, etc. in accordance with the tax rate of 10% levied on the camera, bicycles, apparel, etc., the tax rate of 20%, golf, high-grade watches, etc., the tax rate of 30%, tobacco, alcohol and cosmetics, etc., the tax rate of 50%. One of the most talked about changes in the tax reform is that the amount of tax less than 50 yuan, no longer tax-free.

The implementation of the new tax system requires special attention is that the single transaction limit value of RMB 2000 yuan, individual annual transaction limit value of RMB 20000 yuan. In the limit value of imported cross-border e-commerce retail imports of goods, the tariff rate is temporarily set at 0%; import link value-added tax, consumption tax abolition of exemptions, temporarily levied at 70% of the statutory taxable amount. More than a single limit, cumulative more than the individual annual limit of a single transaction, as well as the duty-paid price of more than 2,000 yuan limit of a single indivisible goods, are in accordance with the general trade mode of full taxation. Simply put, it is a single purchase of 2000 yuan, annual purchase of 20000 yuan of goods below the tariff-free, VAT and consumption tax discount; more than the limit needs to be in accordance with the relevant provisions of the tariffs, and pay the full amount of VAT and consumption tax.

The non-trade attributes of the imported goods, that is, not belonging to the cross-border e-commerce retail imports of personal belongings and cross-border e-commerce retail imports of goods that can not provide electronic information such as transactions, payments, logistics, etc., are still levied on postal tax, and the postal tax rate by the past four adjusted to three, respectively, 15 percent, 30 percent, 60 percent. The new tax system transaction amount of the provisions of the previous implementation of the postal tax limit, compared to a single transaction from 1,000 yuan to 2,000 yuan. In terms of the upper limit of the transaction amount, compared with the previous postal tax, after the new policy, the maximum amount of individual transactions per year is 20,000 yuan. Single transactions exceeding the single limit, cumulative single transactions exceeding the annual limit for individuals, and single indivisible commodities with duty-paid price exceeding the limit of 2,000 yuan will be taxed in full under the general trade mode. Applicable tax rate In 2014, the government supported cross-border e-commerce with the preferential tax of "postal tax". Since then, the applicable tax rate for cross-border e-commerce goods has been in accordance with the postal tax, with four grades of 10%, 20%, 30% and 50% until this tax reform. After the tax reform, according to the notice issued by the Ministry of Finance on April 8, where the limit (including single and cumulative) within the import of cross-border e-commerce retail imports of goods, the tariff rate is temporarily set at 0%; import VAT, consumption tax to abolish the exemption, temporarily levied at 70% of the taxable amount of the law. That is, VAT rate: 17% * 70% = consumption tax: 30% * 70% = 21%. At the same time, the new postal tax on April 8 and cross-border e-commerce tax reform synchronized implementation of the original four grades of postal tax into three grades, namely 15%, 30%, 60%. Duty-free amount canceled in the collection of the postal tax, the postal tax payment amount of 50 yuan below the goods can be exempted from postal tax. However, after the harmonization of VAT and consumption tax at a 70% discount, this tax exemption will no longer exist. After the tax reform, the actual transaction price includes the freight and sales price, and will be regarded as the tax-paid price. The tax method will be changed from FOB to CIF. This means that before the tax reform, within the purchase limit, if you buy milk powder, diapers and other maternal and child supplies, calculated in accordance with the original postal tax rate of 10%, when you spend less than 500 yuan, to meet the tax exemption preferences, do not need to pay taxes. Under the current tax system, you need to pay VAT, which is an additional tax. And when you spend more than or exactly 500 yuan of goods, you need to pay 10% tax, in the current conditions, then pay more tax.