Tariff description

Consumers are entrusting the form of payment by e-commerce merchants to pay customs duties. Consumers have signed the agreement on online agreement when they are registered on the platform, and pay the corresponding tariff according to the amount of goods in the order and the corresponding tax rate when the order submission is submitted, and to the merchant merchant without themselves. Then to the corresponding customs department to pay separately, the e-commerce merchants will pay customs duties to the customs according to the customer’s order, and the consumer can inquire the electronic tax bill on the service platform.

At present, the platform is mainly for the Ministry of finance, the General Administration of customs and the State Administration of Taxation about the tax policy on retail exit of cross-border e-commerce.

The single transaction limit of cross-border e-commerce retail exits is 2000 yuan, and the annual personal transaction limit is RMB 20000 yuan. The tariff rate of exited goods in the retail trade of cross-border e-commerce is temporarily set to 0%, and the value added tax and the consumption tax in the exit link are abolished and the tax exemption is exempted, and the tax rate is temporarily exempted by 70% of the statutory tax payable. A single transaction exceeding the single limit and exceeding the annual limit of the individual, as well as the individual undivided goods with a tax rate exceeding 2000 yuan, are taxed in full accordance with the general trade mode.

The retail exit commodities of cross border e-commerce will be returned within 30 days from the date of customs clearance. Tax refund can be applied, and the total annual transaction volume should be adjusted accordingly.

Tax algorithm – tax formula

The amount of tax and fee:

The duty to be enacted is the duty paid price * tariff rate (the tariff rate is 0%, so the duty is 0).

Statutory consumption tax = (dutiable price / (1- consumption tax rate)) * consumption tax rate.

The statutory value added tax is (value added tax plus normal duty consumption tax) * value added tax rate.

Consumption tax payable = *0.7, a statutory levy;

Value added tax (VAT) = value added tax *0.7 with legal valuation;

For example, the consumption tax rate is 30%, the unit price is 100 yuan, the freight rate is 0, the tax formula is as follows:

Tariff =0

Consumption tax =100/ (1-0.3) *0.3=42.85

VAT = (100+42.85) *0.17=24.29

Comprehensive tax = (42.85+24.29) *0.7=47

If the product is marked with “no tax paid”, it does not need to pay customs duties, and the amount of a single order is unlimited.