自2016年4月8日起,热衷于“海淘”的国内消费者将不再享受之前的“免税”红利,而要开始承受一定的税负成本了。
请看相关报道:
China waves goodbye to the tax exemption for online retail imported goods after April 8.
4月8日起,中国在线零售进口商品将告别“免税”时代。
4月8日以前,个人自用、合理数量的跨境电子商务零售进口商品只按照邮递物品征收行邮税(personal postal articles tax)。以前的行邮税共分高低四档,不同产品根据类别按相应比例征收,但有一个50元的免征额,也就是我们说的“免税”(tax exemption)红利。
而自4月8日起,我国将正式实施跨境电子商务零售进口税收政策,并同步调整行邮税政策。跨境电商零售进口商品(cross-border goods)今后将不再按邮递物品征收行邮税,而是按货物征收关税(tariff)和进口环节增值税(import value-added tax)、消费税(consumption tax)。
新税收政策将单次交易(single cross-border transaction)限值提高至2000元,个人年度交易限值为20000元。在限值以内进口的跨境电子商务零售进口商品,关税税率暂设为0%,进口环节增值税、消费税取消免征税额,暂按法定应纳税额的70%征收。
此前,我国的行邮税税率分别为10%、20%、30%、50%四档税目,今后调整为15%、30%、60%三档。其中,15%税率对应最惠国税率为零的商品,60%税率对应征收消费税的高档消费品,其他商品执行30%税率。
本次税收新政对于不同品类的商品造成的影响大不相同,其中母婴(maternal and child supplies)、食品(food products)、保健品(healthcare products)、日用品(daily necessities)类过去几乎免征,今后所缴税额必然增加,但有些商品税改后反而会更便宜。
上一篇: 中国糖尿病患病率“爆炸式增长”
体坛英语资讯:South Africa beat Wales at rugby
体坛英语资讯:Nadal sets up final match against Soderling at French Open
体坛英语资讯:Ghana lose confidence after 4-1 defeat to Netherlands
体坛英语资讯:Benitez to coach Inter
体坛英语资讯:Nani out of World Cup due to injury
体坛英语资讯:Rafael Benitez quits Liverpool
体坛英语资讯:Desailly says French team can find its form
体坛英语资讯:With 14 strikeouts, Strasburg dazzles in debut
体坛英语资讯:Winger says Portugal dont fear Brazil
体坛英语资讯:Schiavone, Stosur set up final clash at French Open
体坛英语资讯:Italy can reach World Cup semis, says former striker
体坛英语资讯:Stadium stampede a warning for World Cup, says Blatter
体坛英语资讯:Iniesta virtually ruled out of Spains World Cup opener
体坛英语资讯:Striker Suazo should be fit for first game: Chile coach
体坛英语资讯:Domenech says France deserves World Cup place
体坛英语资讯:Lodeiro of Uruguay gets first red card of 2010 World Cup
体坛英语资讯:Germany humiliates Australia 4-0 in World Cup
体坛英语资讯:U.S. holds England to 1-1 draw in first half of World Cup group match
体坛英语资讯:Coach Tena unhappy with defective Mexico
体坛英语资讯:Murray, Roddick into Queens third round
体坛英语资讯:Nadal battles into quarterfinals at Queens Club
体坛英语资讯:Hosts maintain unbeaten tradition in World Cup opening game
体坛英语资讯:Zuma dedicates first world cup on African soil to Mandela
体坛英语资讯:Australia coach admits Germany a better side
体坛英语资讯:S.Africa not to select foreigners into national rugby team
体坛英语资讯:Life-size diamond ball adds sparkle to FIFA World Cup in South Africa
体坛英语资讯:France ties Uruguay 0-0 at World Cup Group A match
体坛英语资讯:Zimbabwe take over as African top-ranked soccer team
体坛英语资讯:Real Madrid striker Higuain agrees deal extension until 2016
体坛英语资讯:Robben in doubt for World Cup due to thigh injury