China securities network following the cross-border electricity supplier comprehensive test area before expanding the scope, cross-border electricity imports will usher in major support from the state policy recently learned from authoritative sources, cross-border import tax policy at present in our country carry out pilot cross-border electricity supplier of imported in the city to the country, the relevant departments have agreed that the specific policy is expected in the first half year of landing.
according to the economic information daily news in January 15th, including the Ministry of finance, Ministry of Commerce, customs and other departments to adjust the import tax policy on cross-border electricity already in the pipeline, the various departments have agreed that the relevant program has been set to: one is to increase the cross-border electricity support power, the pilot city tax policy to the country in all, the implementation of a unified tax policy; two is now based on parcel tax rate increased by three to 50%, which is different from the current parcel tax, but also different from the general trade tax, the tax rate between between the two, so we can reduce the differences, and can encourage the traditional enterprises to import electricity supplier to promote the transformation of the cross-border electricity supplier up.
it is understood that China’s imports of cross-border retail electricity supplier (B2C) is mainly divided into the direct purchase of imports, import and direct bonded imports, and bonded imports only in Shanghai and other 8 pilot city can be implemented, at the same time, the pilot city import tax applicable tax parcel in this way.
bonded import refers to cross-border electricity import enterprises in the bonded warehouse to take construction practices, through general trade way of the goods imported into the domestic bonded warehouse, through electronic business platform to determine buyers, after domestic consumer orders, businesses directly from the bonded warehouse a small package of goods, so it can greatly reduce the cost and time for consumers, but also more convenient.
and according to the type of imported goods, the current customs levy 10%, respectively, 20%, 30%, 50% of the post tax. Zhang Bin, researcher at the Institute of finance strategy China Academy of Social Sciences, said that the import of cross-border electricity supplier and general trade in the largest tax difference is that the general trade import to import VAT and customs duties, the import value-added tax is 17%, while the tariff according to the customs tariff, apply different tax rates of different commodities. Post tax to the two tax package together, most of the goods in the post tax in the tax, the tax burden is much lower than the general trade, and the tax amount of less than 50 yuan, the customs shall be exempted from the relevant taxes and fees.
Zhang Li, deputy director of the
Research Institute of e-commerce, said the Ministry of Commerce, the current cross-border electricity supplier imports, and there is no clear tax collection policy. Post tax is, after all, just a "test" or "Interim"". Cross border electricity supplier import tax policy to the country, to reduce the differential treatment between different regions, the formation of a fair competitive environment, it should be said that the inevitable trend.
she said, if the formation of cross-border electricity supplier tax collection and management model of national unity, so the special customs supervision zones or bonded areas of the city, can take the bonded import mode, thus expanding the coverage. After all, there are limitations of bonded import pilot, and 8 pilot areas in logistics, inspection and quarantine