Interpretation of cross-border e-commerce export tax rebates

With national policy support and major platforms vigorously attracting investment, benefits have increased, and cross-border export e-commerce seems to usher in its heyday. However, with the continuous increase of participants and the continuous exploration of the blue ocean market, it seems that profits have begun to show a downward trend. Some people say that logistics occupies a large part of the cost is the root cause, but in fact, the “ignorance” of export tax rebates is also the fundamental reason why sellers’ profits cannot be improved.

Small and medium sellers should pay more attention to "export tax rebates"

When it comes to export tax rebates, most of them think of traditional export trade. Indeed, in general, traditional foreign trade can apply for a tax refund at the same time that the goods are declared for export and the payment is returned and the foreign exchange is settled after receiving the value-added tax invoice.

Tax rebate before taxation, and the state encourages exports. There are still deductions in this link. Therefore, there are several points in the tax rebate that will become "extra income", which may even account for 10% of the export value. Some manufacturers' profits Also derived from this.

But if you think that cross-border export e-commerce based on "retail" seems to be irrelevant, you are wrong. Maybe it is sent directly to the destination country by small package or express delivery. It is a gray customs clearance, so it is a bit too far to talk about tax rebate, but for the standard "overseas warehouse, the profit margin inside is surprisingly large."

Recently, a cross-border e-commerce listed company in the industry announced its financial report. In 2015, it received a national export tax rebate of 10.84 million yuan, accounting for its revenue.

7.9%. Such examples are everywhere. If you think that only listed companies with deep pockets can make this exception, and small and medium sellers can only accept their fate, then you are quite wrong. After all, in China's entire cross-border e-commerce industry, small and medium sellers still occupy a large proportion.

How should cross-border e-commerce companies get tax refunds?

Since the beginning of this year, Shanghai, Qianhai and other ports have successively implemented export tax rebates for cross-border trade and e-commerce. How do these large ports receive tax rebates? Which e-commerce companies have tried? How should cross-border e-commerce rebates?

Shanghai completes the country's first cross-border e-commerce tax refund

In April, the first form of export tax rebate for cross-border e-commerce express goods was successfully passed in Shanghai, which marked a revolutionary progress in the cross-border e-commerce express model and successfully realized the export of B2B and B2C retail export business of cross-border e-commerce small and medium-sized enterprises. Desire for tax rebates.

Qingdao Customs realizes cross-border e-commerce tax rebate

Qingdao Customs realizes cross-border e-commerce tax rebate

On August 15, Qingdao Customs officially launched the general export postal mode of cross-border trade e-commerce. Export enterprises through the postal mode will enjoy the sunshine and convenient services of cross-border e-commerce provided by Qingdao Customs, and solve customs clearance problems such as export settlement and tax rebate.

Aiming at the characteristics of large batches and small quantities of cross-border e-commerce export commodities, Qingdao Customs adopts the customs clearance model of "list approval and release, summary declaration", that is, e-commerce companies first clear the customs according to the list, and the customs clearance system regularly summarizes the list to form a customs declaration form. You can go to the foreign exchange administration department and the taxation department to handle foreign exchange settlement and tax refund procedures. After the launch of this model, a large number of merchants exporting through postal channels can also choose the cross-border e-commerce model for customs clearance, and can smoothly settle foreign exchange and enjoy export tax rebates of about 13%. At present, there are about one to two hundred cross-border e-commerce mails going through Qingdao Customs every day, showing a gradual increase.

Dongguan honors the first cross-border e-commerce customs clearance platform tax rebate

In September, an Import and Export Co., Ltd. in Dongguan successfully completed the export tax rebate declaration through the "Cross-border trade e-commerce customs clearance service platform launched by the General Administration of Customs in Dongguan", becoming the first country in the country to pass the customs clearance platform of the General Administration of Customs and supervised by 9610 Cross-border e-commerce export tax rebates declared under the code.

Chongqing completes the first cross-border e-commerce tax rebate in the inland

At the end of September, the State Taxation Bureau of Chongqing Yuzhong District issued the first cross-border trade e-commerce export tax rebate tax income refund letter in inland China, which means that Chongqing has officially opened up the whole process of cross-border e-commerce pilot business.

Form of tax rebate

1. Export tax exemption and tax refund means that no value-added tax is levied on the goods in the export sales link, and the tax burden actually borne by the goods before export will be refunded according to the prescribed tax rebate rate;

2. Export tax exemption and non-refundable tax means that the goods are not subject to value-added tax in the export sales link, and because this kind of goods is tax-free in the previous production, sales link or import link, the price of the goods at the time of export does not include tax , No tax refund is required;

3. Export tax is not exempted or refunded. Export tax is not exempted, which means that certain goods that are restricted by the state for export are treated as domestic sales and will be levied as usual. Export non-refundable means that these goods are not refunded for the tax actually borne before export. This policy is mainly applicable to goods listed in the tax law that restrict exports.

Requirements for export tax rebate goods

1. Goods that must fall within the scope of value-added tax and consumption tax;

2. It must be the goods that have been declared to leave the country;

3. It must be the goods that are sold financially;

4. It must be the goods that have been exported for foreign exchange receipts and have been written off.

The tax rebate rate for exported goods is the ratio of the actual tax rebate amount of the exported goods to the tax rebate calculation basis. The value-added tax rebate rate is set by the state. Depending on the goods, there are mainly 17%, 15%, 13%, 11%, and 9%. , 8%, 6%, 5%, etc.

Methods of tax rebate for exported goods

Exemption: The self-produced goods exported by the manufacturer are exempted from the value-added tax in the production and sales process of the company.

Offset: The input tax that should be refunded contained in the raw materials, parts, fuels, power, etc. consumed by the self-produced goods exported by the manufacturer is offset against the taxable amount of the goods sold in the domestic market.

Refund: If the input tax of the self-produced goods exported by the production enterprise is greater than the tax payable in the current month, the tax refund will be given to the part that has not been fully paid.

New Regulations on "Export Tax Rebate Outsourcing"

In accordance with the "Announcement on Issues Concerning the Tax Refund (Exemption) of Export Goods for Foreign Trade Comprehensive Service Enterprises" issued by the State Administration of Taxation, from April 1 this year, third-party comprehensive foreign trade service enterprises that meet certain conditions will be allowed to return (exempt) export goods on their behalf. Tax practice.

Process:

Export tax refund filing one by one declaration one → review one one tax refund, tax refund settlement

Before the new export regulations, foreign trade e-commerce practitioners were basically small companies and faced many problems in tax rebate:

1. The tax refund process is complicated, professional communication, time-consuming and labor-intensive

2. Strict review by regulatory agencies, long processing cycle and high time cost

3. Enterprises need to recruit and train related professionals, which has high labor costs

After the introduction of the new regulations, cross-border e-commerce companies can outsource their tax rebate business to a professional service platform, which can improve the efficiency of tax rebate operations. At the same time, companies do not have to allocate and train specialized personnel for tax rebate processing.

Three conditions for tax exemption

If an e-commerce export enterprise exports goods that does not meet the above-mentioned tax refund (exemption) conditions, but meets the following three conditions at the same time, it can enjoy the tax exemption policy of value-added tax and consumption tax.

1. The e-commerce export enterprise has gone through tax registration;

2. The export goods obtain the export goods declaration form issued by the customs;

3. Obtain a legal and valid purchase certificate for the purchase of import and export goods. For example, the export company has only a tax registration certificate, but has not obtained the general VAT taxpayer qualification or has not gone through the qualification certification for export tax refund (exemption), and the export goods declaration form is not a special joint export tax refund, and the purchase of goods for export has not obtained a legal certificate And so on, should enjoy the tax exemption policy.

Note: If an e-commerce export company exports goods that do not meet the aforementioned four tax rebate conditions and meet the aforementioned three tax exempt conditions, they can enjoy value-added tax and consumption tax exemption policies. In the above regulations, if the export company is a small-scale taxpayer, the tax exemption policy of value-added tax and consumption tax shall be implemented.