China’s cross border electricity supplier will face a test of rising tax rates

interface reporter to verify the Guangzhou customs insiders, the source said that the document has not yet issued, the above documents should be just a draft, and the official documents issued may be different.


source: Vision China

following this post tax hike rumors, recently there is a new version of the cross-border electricity supplier tax policy documents, and is expected to be issued after one or two months.

documents show that "in order to reduce the general trade imports, while considering the needs of most consumers rational consumption, setting a personal single transaction limit of 2000 yuan, annual trading limit 20000 yuan, within the specified value, retaining tariffs shall be exempted from tax, a single transaction within the limit tax rate temporarily to 0%. Import VAT and consumption tax relief 30%, and according to the implementation of timely adjustment; limit value in accordance with the general trade tax, single indivisible goods worth more than 2000 yuan, according to the general trade import tax in full."


file specified, "the policy to be approved by the State Council, the Ministry of Finance in conjunction with the General Administration of customs and the State Administration of Taxation announced, taking into account the system construction, improve supporting measures and other factors, to be implemented since April 8, 2016."

at the same time, media reports said that the tax policy has been for many times, recently completed the final round, and will be implemented in Guangzhou.

file from the point of view, the policy is mainly aimed at cross-border electricity supplier in the bonded import mode. This also means that the cross-border retail electricity supplier will no longer be imported by parcel tax will be cancelled, or less than 50 yuan shall be exempted from tax concessions.

According to

news interface understanding, at present domestic cross-border electricity supplier model now mainly overseas direct mail and bonded import two, direct mail refers to goods from abroad sent directly to domestic consumers, refers to the first batch of bonded imported goods into the bonded area of China, adding to domestic consumers. Among them, the majority of cross-border electricity providers use bonded imports.

and the post tax itself is the customs of the import incoming passenger baggage and personal postal articles tax due to the previous national open cross-border pilot city, to give them a tax preferential policy, which eliminates the general import tariff + VAT + consumption tax ", only need to pay tax parcel.

specifically, the general import tax rate including tariff + VAT 17%+ 30% consumption tax, four parcel tax according to the types of goods, were 10%, 20%, 30%, 50%, lower than the general level of the overall rate of import trade, it is important to have a post tax preferential policies: taxes 50 the goods can be exempted from tax parcel (i.e. order 500 yuan tax).

currently, the pilot cities include Shanghai, Chongqing, Hangzhou, Ningbo, Zhengzhou, Guangzhou, Shenzhen,

Leave a Reply

Your email address will not be published. Required fields are marked *