Global share of sea Amoy to finish? Tax increase is too small-the impact on the individual cross-border e-commerce, import taxes, Haitao-IT information

Of finance and the General Administration of customs, State administration of taxation recently issued a notice on cross-border electronic commerce, retailing and import tax policy, some time ago has been known as the "net transfer" tax reform in the new deal now being real.

New deal provides, across border electric business retail imports commodity will by original levy of line mail tax to by tariff, and VAT, and consumption tax combination and into of integrated tax, imports commodity of single times trading limit also from 1000 Yuan adjustment for 2000 Yuan, limit within from received tariff, imports link VAT, and consumption tax according to statutory should tax amount of 70% levy; limit zhiwai is according to general trade way full tax.

As rumored to become informed, 5,000 cross-border platform companies suddenly wake up, cross-border e-commerce trade volume exceeded 6.5 trillion yuan target becomes Ethereal, of cross-border e-commerce "good" really over yet?

CCPIT researcher Zhao pingping told the China Times reporter, cross-border business and biggest advantage compared to conventional channel channel flat, rather than taxes. So this tax adjustment will not be a large degree of influence on the formation of cross-border e-commerce, as opposed to domestic store channels, cross-border e-commerce price advantage is quite obvious.

One last fling

March 28, cross-border e-commerce platform in a special "sales", they shouted "new political storm struck" consumers to stock up.

The China Times reporter found, including cross-border pass, beauty products and suning more than Tesco, cross-border e-commerce platform has launched the "clearance sale" model, encouraging consumers to stock up before the new deal. Ju mei products, for example, proposed the "bloodletting for the last time" slogan, there is cross-border e-commerce presents "evacuation of bonded warehouses" slogan.

Notification in accordance with three ministries, the new deal will come into effect on April 8, is bonded imported models of businesses by most. Head of a cross-border e-commerce platform to a reporter for the China Times revealed that sells the most bonded imported models of some of the lower-value baby products and lower-priced cosmetics, so many businesses before a large number of stock after the new deal will first face the rising cost of these goods, so they just in front of the new deal have "clearance".

This sort of thing occurs, the most fundamental reason is that, prior to the new deal shopping, you can also enjoy "duty free".

"The biggest advantage of tax-free bonded imported model. "According to the charge, due to mail tax amount less than 50 Yuan tax exemption provisions, cross-border e-commerce Enterprise package goods split parcels arrived in consumers ′ hands after tax havens, some consumers will make use of this provision several times under a single, previous cross-border e-commerce in fact many of the goods are duty-free.

But the new tax system will completely end "duty free era", rely on dividend policy for a living soil of cross-border e-commerce has lost the will to live, especially those who rely on items such as maternal and child looking for cross-border e-commerce come to a crossroads, them to change or expand the product supply chain, or so slowly being eroded.

The new deal had begun the countdown, cross-border e-commerce platform is using these last few days, "the last Carnival."

Shuffle

Over the years, cross-border e-commerce is springing up there, is because they can get huge bonuses, bonded imported models quickly gathered a large number of consumers.

Bonded imported models and compared to traditional import trade advantages to personal items customs without paying import trade of traditional 17% VAT, in the course of customs clearance, inspection and quarantine of the link is relatively simplified. Free patterns and advantages compared to other cross-border e-commerce model is also very obvious, such as direct mail orders from consumers abroad to lasted an average of more than 30 days of receipt, and free mode you can receive the goods within a week, almost indistinguishable from domestic orders.

In addition, bonded imported models applied to mail tax and taxes less than 50 Yuan are exempt from, so cross-border e-commerce is at first milk powder, diapers and synonymous with low-priced cosmetics, which price is much lower than domestic prices, sales quickly rose. According to statistics, in many cross-border e-commerce products, infant products ranked first.

Which is precisely what was worst hit after the tax reform.

Under the new rules, cross-border goods import duty rates will rise and fall, food, health care, maternal and commodity import cost will increase substantially, from basic exemption in the past to the present to pay the purchase price of 11.9% cross-border tax. Such as buying price for a box of 428 diapers, and mail at 10%, 42.8 per cent, but did not reach the 50 Yuan and mail tax threshold, no tax. Tax reform, you will need to pay VAT 11.9%, eventually this diaper prices in 479 Yuan.

Main cross-border retailing fresh LIFE, xiaoxin, founder, with respect, in this round of shuffling, the large number of small and medium enterprises in transition or even shut down. If cross-border e-commerce platform to the maintenance margin unchanged, commodity prices will raise at least 15%, some of the goods or even close to 50%, with maternal and infant products.

"Three ministries jointly issued a new tax system for cross-border e-commerce to justify cross-border e-commerce opportunities. However, the new tax system was also just cut the dividend policy of cross-border e-commerce has enjoyed. "These officials told reporters, the medium to long term, tax clearance for cross-border e-commerce provides a standardized way for cross-border e-commerce industry is going well, but in the short term, the new system will speed up the industry, a large number of enterprises will be eliminated.

Zhao pingping said this tax reform is the most important reason for the scale of cross-border e-commerce development is large enough, wish to cross-border e-commerce and general trading could apply the same tax, making the competition more fair. While rate "70 percent" explicitly States for cross-border e-commerce is to encourage the development of attitudes. But it will still make cross-border e-commerce industry reshuffle, some in supply chain management, category no obvious advantages as well as price enterprises, will be eliminated.

The road must be

Unlike the hoped-for price of imported goods, which is, in accordance with the new rates, though some of the goods and is expected to cut prices, but domestic demand more of mothers, food, health care products need to pay more. This procedure causes a lot of consumers dissatisfied with the relevant departments, the State agreed to boost consumption, encourage consumption back?

In fact, with regard to cross-border e-commerce retail imports should continue to use the mail tax controversy has long existed, and some even pointed to cross-border e-commerce, retailing and import tax is a gray regulatory area. But the introduction of the new deal, has caused concern in the industry, whether that money to purchase and scouring the sea again?

But in Zhao pingping seems these concerns completely no necessary, new deal for personal purchasing and Haitao may effect degree more big some, although policy adjustment main applies Yu B2C, and to can provides trading, and paid, and logistics, electronic information only applies, or still applies line mail tax, but line mail tax also do has adjustment, a but customs increased inspection efforts, also will increased cost, avoidance tax space limited.

As a rule, on April 8, cross-border electronic commerce, retailing and import taxes will fall of the new deal, and mail will also adjust tax policies: has four different tax rates and mail tax 10%, and 20%, and 50%, integration, and 15% and 60% three tax rates. Among them, the 15% product with zero rate MFN rate, consumption tax 60% tax rates should be high-end consumer goods, other commodity out 30% rates.

In fact, whether it is promoting consumption back or, promoting consumption upgrading or need a normal channel. Zhao pingping said tax and mail is a waste management service, while cross-border e-commerce is a commercial activity should be based on business management.

海淘全球购要完？增税对个人影响太大 - 跨境电商,进口税,海淘 - IT资讯

财政部、海关总署、国家税务总局近日联合发布了《关于跨境电子商务零售进口税收政策的通知》，前段时间一直被称为“网传”的税制改革新政，如今被坐实。

新政规定，跨境电商零售进口商品将由原来征收的行邮税改为由关税、增值税、消费税组合而成的综合税负，进口商品的单次交易限额也从1000元调整为2000元，限额内免收关税，进口环节增值税、消费税按照法定应纳税额的70%征收；限额之外则按照一般贸易方式全额征税。

随着传言成为通知，5000家跨境平台企业骤然梦醒，跨境电商进出口贸易额突破6.5万亿元的目标也变得缥缈起来，跨境电商的“好日子”真的到头了吗？

中国贸促会研究院研究员赵萍告诉《华夏时报》记者，跨境电商和传统渠道相比最大优势在于渠道的扁平化，而不是税收。所以此次税改的调整不会在很大程度上对跨境电商形成影响，相对于国内实体店渠道来说，跨境电商的价格优势是相当明显的。

最后的狂欢

3月28日开始，跨境电商平台在进行一场特殊的“促销”，他们一边喊着“新税政风暴来袭”，一边吆喝消费者赶紧囤货。

《华夏时报》记者发现，包括跨境通、聚美优品、苏宁易购在内的多家跨境电商平台都启动了“清仓”模式，鼓励消费者在新政实施前囤货。例如聚美优品就提出了“最后一次大放血”的口号，也有跨境电商提出了“搬空保税仓”的口号。

按照三部委的通知，新政将于4月8日开始实施，受到冲击最大的就是保税进口模式的商家。一家跨境电商平台负责人向《华夏时报》记者透露，保税进口模式销量最大的是一些价值较低的母婴用品以及低价化妆品，所以不少商家之前大量备货，新政实施后这些商品将首先面临成本的上涨，所以他们才在新政实施前纷纷“清仓”。

而之所以会发生这样的事情，最根本的原因在于，在新政实施前购物，还可以享受“免税”。

“保税进口模式最大优势在于免税。”据上述负责人介绍，由于行邮税征收额50元以下免税的规定，跨境电商企业将大包商品拆为小包裹避税后抵达消费者手中，一些消费者们也会利用这一规定多次下单，实际上此前跨境电商的很多商品是免税的。

但新的税制将彻底结束“免税时代”，依靠政策红利谋生的跨境电商已经失去生存的土壤，特别是那些依靠母婴等单品打天下的跨境电商更走到了十字路口，他们或者转型拓宽产品供应链，或者就这样慢慢被蚕食。

新政实施已经开始倒计时，跨境电商平台正在利用这最后的几天，进行“最后的狂欢”。

重新洗牌

过去几年，跨境电商之所以如雨后春笋般出现，就是因为可以获得巨大红利，保税进口模式迅速聚集了大批的消费者。

保税进口模式和传统的进口贸易相比的优势在于，可以以个人物品清关，无需缴纳传统进口贸易17%的增值税，在清关过程中检验检疫的环节也相对简化。而保税模式和其他跨境电商模式相比优势也十分明显，比如海外直邮从消费者下单到收货平均历时在30天以上，而保税模式则可以在一周内收到货物，几乎与国内订单无异。

此外，由于此前保税进口模式适用于行邮税，并且税额低于50元免征，所以跨境电商起初是奶粉、尿不湿以及低价位化妆品的代名词，这些商品价格远远低于国内价格，销量迅速蹿升。据统计，在诸多跨境电子商务经营的产品中，母婴类产品排名第一。

而这些商品恰恰是税改后受到冲击最严重的。

根据新政细则，跨境商品进口税率将有升有降，其中食品、保健品、母婴、日用品类进口成本将大幅提高，从过去的基本免征到现在要缴纳购物总价11.9%的跨境税。例如从前购买一箱价格为428元的纸尿裤，行邮税率为10%，应缴纳42.8元，但由于没有达到50元行邮税起征点，不需要纳税。税改后，则需要缴纳11.9%的增值税，最终这款纸尿裤的价格在479元。

主打跨境零售的鲜LIFE，创始人肖欣就直言，大量中小企业会在这轮洗牌中转型甚至关闭。如果跨境电商平台想要维持原有毛利率不变的话，一般商品的价格将上调至少15%，部分商品甚至接近50%，其中以母婴类商品为主。

“三部委联合下发的跨境电商新税制给了跨境电商一次正名机会。不过，新税制也直接砍掉了跨境电商一直享受的政策红利。”上述负责人对记者表示，从中长期看，新税制为跨境电商提供了规范的清关途径，对跨境电商行业向好，但在短期内，新税制将加速行业洗牌，一大批企业将被淘汰。

赵萍表示，这次税改最重要的原因是因为跨境电商发展的规模已经足够大了，希望跨境电商和一般贸易能够适用相同的税制，使竞争更加公平。同时税率“打7折”则明确了国家对跨境电商还是鼓励发展的态度。但新政仍然会让跨境电商行业重新洗牌，一些在供应链管理、品类以及价格上没有明显优势的企业，肯定会被淘汰。

必须走的路

与期盼中的进口商品会降价不同的是，按照新税率，虽然有部分商品有望降价，但国内需求量更大的母婴、食品、保健类商品却需要多缴税。有关部门这个做法引起了很多消费者的不满，国家说好的提振消费，鼓励消费回流呢？

其实，关于跨境电商零售进口是否应该继续使用行邮税的争论早已存在，甚至有人直指跨境电商零售进口税收是灰色监管地带。但新政的出台，还是引起了业内的担忧，会不会将这些消费再度推向代购和海淘？

但在赵萍看来这些担忧完全没有必要，新政对于个人代购和海淘可能影响程度更大一些，虽然政策调整主要适用于B2C，并且要能够提供交易、支付、物流等电子信息才适用，否则仍然适用行邮税，但行邮税也做了调整，一但海关加大稽查力度，也会加大成本，避税空间有限。

按照规定，4月8日跨境电子商务零售进口税收新政将落地，行邮税政策也将同步调整：将行邮税原来有四档税率10%、20%、30%和50%，整合为15%、30%和60%三档税率。其中，15%税率对应最惠国税率为零的商品，60%税率对应应征收消费税的高档消费品，其他商品执行30%的税率。

其实，无论是促消费回流也好，促消费升级也罢，都需要一个正常渠道。赵萍表示，行邮税是一种惠民服务，而跨境电商是一种商业行为，应该按照商业行为管理。