Li Hailian: Create a fair market environment
(Source: "People's Daily Overseas Edition" Date:2016Year4month12日11 version)
With the development of global economic integration and the advancement of science and technology, e-commerce is increasingly integrated with international w88, and an emerging w88 format - cross-border e-commerce has also emerged. The open, multi-dimensional and three-dimensional multilateral w88 model it constructs can create convenient channels for enterprises and consumers to more effectively access the international market, promote the multilateral optimal allocation of resources and consumer goods on a global scale, and improve w88 efficiency.
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In order to create a more standardized and fair market environment, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation jointly issued a notice that since2016Year4month89449_9513
In the past, cross-border e-commerce retail imported goods with w88 attributes were treated as incoming items without w88 attributes and were taxed. Although it promoted the rapid growth of retail import w88 in the short term through "tax depression", this irregular management model not only created an unfair competitive environment between different w88 models, but was also not conducive to the sustainable development of cross-border e-commerce.
Since the duty-paid price of cross-border e-commerce retail imported goods is based on the retail price, which is usually higher than the price of imported goods in general w88, the import value-added tax and consumption tax rates applicable to the new tax system are the statutory tax rates under general w8870%。
Secondly, although the new tax policy has canceled the tax on related imported goods50Yuan tax threshold, but compared with postal entry, the entry limit for a single purchase by individual consumers under the New Deal is from800yuan,1000Yuan increased to2000yuan, taking into account the increase in the import tax rate of imported items, that is, the applicable tax rate for most imported items has changed from the previous10%Raise to30%, These changes will help guide relevant enterprises and individuals to choose e-commerce trading platforms connected to the customs to carry out cross-border w88 on the basis of fair tax burdens, and proactively and truthfully provide electronic data to regulatory authorities, thereby promoting the "sunshine" development of cross-border e-commerce retail import w88.
Third, cross-border e-commerce retail import w88 is for individual consumers, and imported goods should be consumer goods for personal consumption rather than goods for industrial use. Therefore, this tax policy adjustment has also introduced a corresponding positive list of imported goods, which not only ensures that restricted industrial use goods will not circumvent normal supervision through cross-border e-commerce retail import, but also helps provide a more convenient and faster w88 environment for cross-border e-commerce retail import goods.
Finally, the new tax policy does not comprehensively increase the tax burden on all retail imported goods. The new policy also helps guide consumer behavior and a reasonable consumption structure through the differentiation of tax burdens on various types of imported goods.
Attachment: Original report link
http://paper.people.com.cn/rmrbhwb/html/2016-04/12/content_1669862.htm
