Which cross-border e-commerce imported goods are not affected by the new tax policy?

On April 8, my country’s new cross-border e-commerce retail import tax policy was implemented. Unexpectedly, a tax policy targeting cross-border e-commerce has caused ripples, and various opinions have instantly hit the "circle of friends". Are some of the claims about personal outbound shopping circulated on WeChat and the Internet reliable? The reporter immediately interviewed relevant departments and experts.

The tax-free limit of 5,000 yuan for personal luggage remains unchanged, and the excess amount will be taxed according to the new postal tax standards

“I was taxed today. The customs told me that the leader of the group did not have a tax-free quota. You have to pay tax even if you buy something worth one yuan.” On the 9th, this message was widely forwarded in WeChat’s “Moments”. The poster said that after counting biscuits, facial masks, lipstick and other products that were carried with him, the value of the goods was 6,000 yuan. 1916 yuan. Because the poster described what happened from "personal experience", many people believed it.

"Is there any shortage of cosmetics? Go to the airport terminal to pick them up. Now I would rather throw them away than be taxed." On the first day of the implementation of the new regulations, it was also revealed online that someone was throwing away cosmetics when entering the country. Cosmetics incident, and "there are pictures and the truth." These rumors have caused many people to worry: Do I need to buy more when I go abroad in the future? Will I be subject to high taxes when I return to my country?

So, after April 8, is there no tax-free quota for personal outbound shopping? Do you really have to pay tax if you buy something for one yuan?

“This statement is baseless. Whether you are traveling overseas, on a business trip, or visiting relatives and friends, the 5,000 yuan tax exemption for personal luggage and items when you return home has not changed.” A source from the Ministry of Finance said that this The main adjustments are the tax policy for cross-border e-commerce retail imported goods and the personal postal tax policy. If incoming resident passengers carry a reasonable amount of imported items for personal use acquired overseas, with a total value of less than 5,000 yuan (including 5,000 yuan), the customs will release them duty-free.

“If the value of the purchased items exceeds RMB 5,000, the excess will be taxed as personal postal tax.” This person explained that inbound resident passengers carrying items for personal use exceeding RMB 5,000 will be taxed. If the items are confirmed to be for personal use after verification by the customs, the customs will only levy taxes on the excess imported items for personal use. For indivisible single items, the full amount will be levied. Specifically, it will be levied in accordance with the new personal postal tax items and rates that will be implemented from April 8.

The new personal postal tax rate has been adjusted from the original four levels of 10, 20, 30, and 50 to three levels, with the tax rates being 15, 30, and 60 respectively. In the 15 tax rate, products include computers, cameras, Food, drinks, toys, games, etc.; in the 30 tax bracket, products include clothes, bicycles, cameras, etc.; in the 60 tax bracket, products include eye shadow, perfume, high-end watches, etc.

From this point of view, according to the situation of the "publisher", if the personal belongings are 6,000 yuan for personal use and the quantity is reasonable, the 5,000 yuan tax exemption will be deducted and the remaining 1,000 yuan will need to be taxed. The tax will definitely be It can’t reach 1916 yuan. In addition, the postal tax rate for skin care products in cosmetics is 30 yuan, and the tax is only imposed on carry-on items exceeding 5,000 yuan. The statement that "I would rather throw away than be taxed" on skin care products that cost several hundred yuan a bottle is not very credible.

Of course, if this "publisher" brings a large amount of cosmetics into the country that are not for personal use, he may also face high taxes. In October last year, the media took photos of Chinese tourists buying a large amount of cosmetics at a South Korean airport. In the photos, the cosmetics were placed in piles on the ground, with many packaging boxes and bags placed next to them. The amount was staggering. This obviously exceeds the scope of "self-use". If the customs inspection is as strict as now, the tax the person involved will have to pay is not a small amount.

Cross-border e-commerce has a single transaction limit of 2,000 yuan and an individual of 20,000 yuan for the whole year, and can enjoy zero tariffs and a 30% discount on import VAT and consumption tax

There are also rumors , "Resident passengers returning to the country must pay full tax for luggage worth more than RMB 20,000 for a single trip in 2000 for the whole year." This may be due to rumors, and the tax policy for cross-border e-commerce is "conflated" with the tax policy for individual entry.

The content of the new cross-border e-commerce taxation policy mainly includes two points: First, cross-border e-commerce retail imported goods are no longer levied on personal postal taxes, but are subject to customs duties and imports within the shopping limit. You can enjoy a 30% discount on the VAT and consumption tax rates. The single transaction limit is 2,000 yuan, and the individual annual transaction limit is 20,000 yuan. Second, there will no longer be exemptions for value-added tax and consumption tax at the import stage.

How big will the market impact be after the implementation of the New Deal?

The reporter’s investigation found that in the past two days, many cross-border e-commerce promotion methods have begun to expand from the previous “free shipping” to “free tax” in an effort to attract customers in the face of the new round of tax policy adjustments. Customers, get the upper hand.

Before the implementation of the New Deal, many cross-border e-commerce platforms used the "tax card" for promotions to attract consumers to stock up in advance. Shops on Tmall International and other cross-border e-commerce platforms have Put up slogans such as "If you don't buy it, the price will go up" and other "disposal" slogans.

Miya Baby is a comprehensive cross-border e-commerce platform specializing in maternal and infant products. On April 8, Miya announced that starting from 10 a.m., all cross-border brand milk powder sold on the platform will be All are online, and promotional policies such as "milk powder tax-included special event", "diaper tax-included special event" and "60% off clothing for purchases over 199" have been launched to attract consumers to buy. Another cross-border e-commerce company, Boromia, also announced on the 8th that it will provide users with a transitional subsidy policy. All users will receive a "tax-covered coupon" after placing an order through the bonded area, which can fully reduce the tax, and the single There is no upper limit on the amount of deductions.

NetEase Kaola, a comprehensive cross-border e-commerce platform, has launched the "Koala No Price Increase" campaign specifically for milk powder on its homepage, issuing different amounts of "Province Savings" for different brands of milk powder. Tax subsidy coupons". For example, in the overseas version of Mead Johnson's special event, users can receive subsidy coupons of "40 off for purchases over 299" and "50 off for purchases over 399". Some of the more popular milk powder brands, such as Aptamil, do not provide subsidy coupons. , but it clearly states that "the price of this product includes tax" and requires "a single purchase limit of 2 pieces."

However, although many websites promoted the "tax-included" policy after April 8, commodity prices have still increased to a certain extent. Although the prices of some commodities have not changed, the original coupons, etc. Promotional tactics can no longer be used. Ms. Yang, who lives in Chaoyang District, Beijing, mainly purchases maternal and infant products online. Milk powder and diapers are her main purchases. "On April 1st, the price of a 3-pack of Japanese Kao diapers I bought for my baby was 309 yuan. When I checked online on the 9th, I found that although I didn't have to pay tax, the price had become 330 yuan. Fortunately, I made the advance payment last month. I bought 15 packs of diapers, which are enough for my children to use for several months.”

“Currently, my country only levies a value-added tax of 17 on general imported consumer goods. The final tax rate after a 30% discount is equal to 11.9, which is slightly higher. The previous personal postal tax rate was 10%.” Zhang Bin, director and researcher of the Taxation Research Office of the Institute of Financial Strategy of the Chinese Academy of Social Sciences, believes that this adjustment in cross-border e-commerce tax policies will have little impact on ordinary residents and will not increase consumers too much. burden. However, due to the cancellation of the tax exemption, the tax burden on goods below 500 yuan has increased. For food, health products, milk powder, diapers, etc., it remains to be seen whether the increased tax burden will be reflected in prices or whether it will be absorbed by cross-border e-commerce companies.

There are also some "hand-picking parties" who may feel that the quota is not enough: the annual personal transaction limit is only 20,000 yuan, and buying a bag costs tens of thousands of yuan. What should I do if it "exceeds the limit"? In fact, consumers can still purchase products exceeding this limit, but they must pay full tax in accordance with normal trade methods and cannot enjoy the 30% discount.