these two days a lot of people in the electricity supplier or scouring the sea platform shopping found that many businesses have played a new tax will be implemented, the price will rise or the label. What is the new tax rate? Why is the price going up?
with the electronic business platform into people’s lives, the government departments concerned more and more attention to this industry, especially in cross-border electricity supplier. 2016 NPC and CPPCC, prime minister in the government report is repeatedly referred to the development of cross-border electricity supplier, and on cross-border electricity tax reform has been spread, but has not landed and announced. In March 24th, the Ministry of Finance and the State Administration of Taxation and the General Administration of Customs issued a notice, the cross-border electricity supplier tax deal will be officially implemented in April 8th.
what is the new tax rate?
according to the notice, cross-border e-commerce retail imports of goods a single transaction limit of 2000 yuan, the annual limit for the individual transactions of RMB 20000 yuan;
within the limits of the import of cross-border e-commerce retail imports of goods, the tariff rate of 0%;
import VAT and consumption tax shall be exempted from tax and shall be levied at 70% of the statutory tax payable;
more than a single limit value, accumulated more than a single individual annual trading limit, as well as the single tax price of more than 2000 yuan limit of indivisible goods, in accordance with general trade tax in full.
what’s the change?
cross-border electricity supplier before the tax has been the use of tax. The so-called post tax, customs duty on imported goods and personal mail items levied import duties, mainly for passengers and personal postal articles for personal use, emphasizing the non trade".
, cross-border retail electricity supplier imports has been in accordance with the parcel tax levy, 10%, 20%, 30% and the implementation of the 50% four tranches of tax, but also enjoy certain allowance, the tax exemption in 50 yuan postal items.
after the tax reform, value-added tax and consumption tax for the reunification of 17% according to the different classification of goods are calculated respectively, according to the post tax adjustment of individual postal items were 15%, 30%, 60% and three gradient. Among them, the 15% tax rate corresponds to the most favored nation tariff rate is zero; the corresponding consumption tax rate of 60% of the high-end consumer goods; other goods to implement the tax rate of 30%.
The specific method for calculating the
after the tax reform that came out, the VAT rate is 11.9% after 30 percent off (17%× 70%), plus the consumption tax rate of 30 percent off (that is, according to the different grade goods belong to a 15%, 30%, 60% and three tax standard of × 70%). This will also cause some commodities to rise