After the new tax system for small and medium cross-border electricity suppliers or face elimination
- Date: Apr 12, 2016
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- Categories: News
With cross-border e-commerce retail import tax policy and the “positive list,” the official implementation of cross-border electricity supplier or whether the individual is facing the sea Amoy new shuffle. Following the March 24 Ministry of Finance, General Administration of Customs, State Administration of Taxation jointly issued “on cross-border e-commerce retail import tax policy notice”, April 7 Ministry of Finance announced on April 8 and the implementation of “cross-border electronic business retail imported goods list “(” positive list “), so a lot of the main cosmetics and imported milk powder and other FMCG cross-border electricity provider shall stricken. One of the main products include South Korea imported cosmetics high cost of cross-border electricity supplier more bluntly industry or materially affected.
High-end products outstanding value for money
Cottage parallel imports will raise the threshold
Accordance with the “cross-border e-commerce retail import tax policy notice” expression, “according to cross-border e-commerce retail goods imports tariffs and import value-added tax, consumption tax,” that is cross-border e-commerce retail imported goods, no longer press Parcel tax levied, but in accordance with cargo tariffs and import VAT and consumption tax.
Past Parcel tax rate is divided into fourth gear, food and beverage 10%; textiles, electrical appliances and other 20%; golf, luxury watches and other 30%; tobacco, alcohol, cosmetics 50%. And there is a certain Parcel tax allowance for carry-on baggage in the value of 5000 yuan or less, tax less than 50 yuan in postal items shall be exempted. However, the new policy after landing, clearance by express mail alone mode sea Amoy goods in accordance with the “duties, VAT and consumption tax” calculated separately taxes, no longer in use uniform line Shipping mode.
For example: Before tax reform, consumption of <100 yuan cross-border buy cosmetics, according to 50% of the Parcel tax, 50 yuan negligible rules, is actually tax-free. After the tax reform, such as 100 yuan integer calculation shall pay 100 × 17% × 70% VAT + 100 × 30% × 70% of the consumption tax, the total tax burden of 32.9 yuan. In contrast, pay high prices for cosmetics, the tax is decreased. Under the original policy, “sea Amoy” a set of 1,000 yuan cosmetics, namely, the need to pay 1000 × 50% = 500 cell bus taxes. After the tax reform, the original purchase cosmetics need to be imposed 10 0 0 × 17% × 70% VAT + 1000 × 30% × 70% of the consumption tax, a total of 329 yuan of total taxes, total savings tax 171 yuan.
With the new tax floor, through the tax lever effectively balance the relationship between the price of low-cost category and high-end category, under the price of contrast, so that the high-end category cost more prominent. Some analysts pointed out that this, after the New Deal bad most critical low-grade imported cosmetics 100 yuan, of which the most popular with many Korean cosmetics most affected.
The day of industry experts in Feng Jianjun interview with Southern Reporter interview, said: “With the implementation of the new tax reform, improvement will accelerate the entire market supply chain optimization and standardization of market distribution channels, as well as for the import of ‘cottage parallel’. control will be more stringent. ”
Cross-border direct purchase or a slight increase in the tax rate
Milk comes within 5000 yuan tax unchanged
Milk has been a cross-border purchase and sea Amoy hot commodity, the Southern reporter learned through interviews with experts scouring the sea, after the New Deal, milk powder tax rate rose by about 5-8 percentage points.
“If you want to understand the impact of the New Deal on imported milk powder, milk into the country must first clear distinction channels: through the cross-border electricity supplier, overseas direct mail or an individual comes after the New Deal, whether it is cross-border purchase or direct purchase. tax rate varied from the past is to pay Parcel tax, now is the customs duties, VAT and consumption tax by 30 tax one, resort to Qizhe. “According to senior dairy analyst Song Liang introduction, conventional milk Parcel tax rate is 3% -5%, the New Deal, the rate will reach 11% -13%, that will increase 5-8 percentage points, the cost really improved.
If an individual comes, according to the Ministry of Finance to say, whether it is to travel abroad, for business or visiting friends and relatives, carry-on luggage when returning to individual allowance 5000 yuan is actually no change. In other words, residents of entry to carry passengers overseas acquisition for personal use, a reasonable amount of goods entering the country, the total value of less than 5000 yuan (including 5000), the customs duty shall be released.
Also note that, in the front of the list of customs payment of formula set up barriers to entry requirements must be in accordance with the “Food Safety Law” stipulates that the implementation should be registered and unregistered infant formula is not included in the positive list directory under. “In other words, after the implementation of the registration system of milk, imported milk powder brands have registered, out of these lists will be publicized to consumers, if not on the list of cross-border public through milk purchase later on, belongs to substandard products.” Song Liang said the New Deal, for the milk industry, it is a turning point, which means the government should buy cross-border electricity supplier this format to strengthen supervision and improve the threshold. “This tax reform is only the beginning, the future will be the online aspect of fair competition on the line continue to advance.”
Song Liang also pointed out that the New Deal, the impact on milk should not be too great. “After the cross-border electricity supplier and purchasing milk prices will not rise, the number will rise? According to different situation.” Song Liang analysis, if large quantities of the agents getting goods directly from overseas factories, there are certain bargaining power of milk prices should rise not by much, “tax increase in these costs, agents will find large part digestive factories, most likely agents, manufacturers and consumers three equally. but since the procurement and purchasing, consumption who themselves will be more. ”
Cross-border electricity supplier country “examination”
Overall operating costs will rise
Since this tax reform is the main charge VAT and consumption tax, there are cross-border electricity supplier responsible person in an interview with Southern reporters frankly, even with the FTA policy, it does not offset the impact of the high cost of imported cosmetics . The tax reform, the cross-border electricity supplier overall operating costs will rise little overall impact on the large commercial enterprises, but small cross-border import electricity supplier is a greater impact, so that they may withdraw from the market. This means that companies will accelerate into the knockout, the industry will further survival of the fittest.
“The impact of tax may only be in the second, ‘positive list’ is the first heavy round of the New Deal. ‘Positive list’ release allow the industry or materially affected ‘positive list’ What are the cross-border electricity supplier can sell merchandise, not within the list of goods will not be selling through direct mail or bonded business model no approval certification and restricted goods, mainly in the sea Amoy market is hot maternal and child health care, cosmetics and other categories. for the consumer, some those goods can no longer use the cross-border electricity supplier to make a purchase. for a merchant, the product is not a positive list, a lot of goods only shipped back overseas or even destroyed, causing huge losses and waste. “Cross-border electricity supplier aforementioned further said.
Netease Koala relevant person in charge said that for the user, the impact of tax reform on cross-border electricity supplier April 8 perform on the biggest consumer of most commodities is undoubtedly the “Parcel tax” canceled, even though some goods such as light luxury goods and cosmetics more than 100 yuan will reduce the tax burden, but for cross-border trade in the largest quantities of cheap food and cosmetics, maternal undoubtedly tax burden increase. Therefore, how to ensure high-quality consumer experience, especially in the reduction of the price advantage, how to better logistics experience will leave consumers in cross-border electricity supplier rather than imported duty-free shops and supermarkets, this is all cross-border electricity supplier hard problem. Previously, due to storage in the bonded area of scarcity, resulting in a lot of cross-border electricity supplier accelerate the expansion of the proportion of overseas direct mail, this may be slowing, the industry is committed to the forefront of cross-border electricity supplier who will undoubtedly return Bonded warehouse space contention.
Southern reporter noted, has called on cross-border electricity supplier in the relevant departments, “the pilot of Bonded country and cross-border electronic business practices more in-depth research, including cross-border electricity supplier for the country to bring spending under reflux, revenue growth and employment improving all aspects of the impact of reunification. “