In recent years, in order to promote the speed of cross-border goods clearance, reduce the intensity of supervision, since2016years4month8The cross-border e-commerce retail import tax policy shall apply to the goods within the scope of the List of Cross-border E-commerce Retail Imports from other countries and regions after Japan. Today, my tax accountant office will explain this policy to you.

According to the tax law:2019years1month1Starting from today, the single transaction limit for cross-border e-commerce retail imports is RMB5000RMB, the annual trading limit for individuals is RMB26000Yuan. For cross-border e-commerce retail imports within the limit value, the tariff rate is temporarily set at0%; VAT or consumption tax on import links temporarily according to the amount of tax payable by law70%Levy.

First, the single and annual limits do not exceed the customs duty, import link value-added tax and consumption tax7Discount the tax.

Case:2020years1Last month, a Chinese citizen, Ms. Zhang, imported high-end lipstick through an e-commerce trading platform2Only, excluding tax, the actual transaction price is converted into RMB320Yuan. Suppose the import tariff rate is10%VAT rate13%, consumption tax rate15%, the total amount of this order has not exceeded26000Yuan annual limit. Then how much import tax should Ms. Zhang pay?
Explanation: Ms. Zhang's order is not exceeded this time26000Yuan annual quota sum5000A single limit of yuan.
The tariff is0But they are subject to consumption tax and value-added tax.
Consumption tax=320/(1-15%)×15%×70%=39.53(Yuan)
Value-added tax=320/(1-15%)×13%×70%=34.26(Yuan)

2. Those exceeding the single limit but not exceeding the annual limit can import from cross-border e-commerce retail channels and pay customs duties, value-added tax and consumption tax in full as per regulations.

Case: Ms. Zhang this order high-grade watches, excluding tax the actual transaction price converted into RMB15000Yuan. Assumed tax rate is10%VAT rate13%, consumption tax rate10%How much import tax should Ms. Zhang pay?
Tariff:15000×10%=1500yuan
Import value added tax and consumption tax constitute the assessable price=(15000+1500)/(1-10%)=18333yuan
Value-added tax=18333×13%=2383.29yuan
Consumption tax=18333×10%=1833.3yuan

3. If the annual limit is exceeded, customs duties, value-added tax and consumption tax shall be paid in accordance with the general trade administration.

Four, important tips

1. If one time limit is exceeded but not the total annual limit, tax shall be levied according to the tax rate of goods;

2. If the annual trading limit is exceeded, the tax will be calculated according to the goods and the management will be upgraded, the customs clearance speed will be slowed down, and the supervision will be strengthened.

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