Tencent science and technology news on March 24th, the Ministry of Finance issued on cross-border e-commerce retail import tax policy notice (hereinafter referred to as the notice). The notice said that cross-border electricity supplier imports of goods in accordance with the customs duties and import value-added tax, consumption tax.
also said that the "notice", a single transaction of cross-border retail electricity supplier of imported goods limit of 2000 yuan, annual individual transaction limit of 20000 yuan, in the limit value of imports of cross-border e-commerce retail sales of imported goods, temporary tariff rate is set to 0%.
is as follows: Notice:
of the provinces and autonomous regions and municipalities directly under the central government, the finance department (bureau), the State Administration of Taxation, the Finance Bureau of Xinjiang production and Construction Corps, Guangdong customs, the customs directly under the Customs:
to create a market environment for fair competition, and promote the healthy development of cross-border e-commerce retail imports, approved by the State Council, the cross-border e-commerce retail (business to consumer, namely B2C) import tax policy notice of the relevant matters as follows:
, a cross-border e-commerce retail imports of goods in accordance with the tariff and import value-added tax and consumption tax, the purchase of cross-border e-commerce retail imports as individual taxpayers, the actual transaction price (including goods retail price, freight and insurance) as the dutiable value, enterprise e-commerce, e-commerce trading platform or enterprise the logistics enterprises can be used as the withholding obligor.
two, cross-border e-commerce retail import tax policy applicable to the import of goods from other countries or regions, cross-border e-commerce retail import list of goods within the scope of the following goods:
(1) all through the network of e-commerce transactions with the customs and trade, to achieve transaction, payment, logistics, electronic information, "three single" than the cross-border e-commerce retail imports of goods;
(two) not through the trading platform of electronic commerce and customs network, but the courier, postal enterprises to provide unified trading, payment, logistics and other electronic information, and promised to bear the corresponding legal responsibility for cross-border e-commerce retail imports.
does not belong to cross-border e-commerce retail imports of personal items and can not provide transaction, payment, logistics and other electronic information of cross-border e-commerce retail imports, according to the current provisions.
three, cross-border e-commerce retail imports of goods for a single transaction limit of RMB 2000 yuan, the annual limit for the individual transactions of RMB 20000 yuan. Within the limits of the import of cross-border e-commerce retail imports of goods, the tariff rate is set to 0% temporarily; import value-added tax, excise tax exemption tax exemption, temporarily levied by the statutory tax payable of 70%. More than a single limit value, accumulated more than a single individual annual trading limit, as well as the single tax price of more than 2000 yuan limit of indivisible goods, in accordance with general trade tax in full.
four, cross-border e-commerce retail >