National policy support and major platforms to attract investment, welfare plus, cross-border export e-commerce seems to usher in the heyday. However, with the continuous increase of participants and the continuous exploration of the blue ocean market, it seems that profits have begun to decline. Some people say that logistics accounts for a large part of the cost is the root cause, but in fact, the "neglected" export tax rebate is also the root of the seller's profit can not be seen.

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

When it comes to export tax rebates, most people think of traditional export trade. Indeed, after the traditional foreign trade obtains the value-added tax invoice, the goods can be applied for tax refund at the same time as the goods are declared for export and the money is settled.

The first move back, and the state encourages exports. There are deductibles in this link. Therefore, there are several points in the tax refund that will become “extra income”, and may even account for 10% of the value of the export. Also from this.

But if you think that the cross-border export e-commerce based on "retail" seems to be incompatible with it, then it is wrong. It may be sent to the destination country by small bag or express delivery. Because it is a gray customs clearance, it is a bit too far to talk about the tax rebate. However, for the “overseas warehouse” that becomes standard, the profit margin inside is quite amazing.

Recently, a cross-border e-commerce listed company in the industry announced its financial report, which in 2015 received an export tax rebate of 10.84 million yuan, accounting for 7.9% of its revenue. Such examples abound. If you think that only listed companies with rich financial resources can make such an exception, it is a big mistake for small and medium-sized sellers to "recognize their lives." After all, in China's entire cross-border e-commerce industry, small and medium sellers still account for the vast majority.

How should cross-border e-commerce tax rebates?

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

Shanghai completes the nation's first cross-border e-commerce tax rebate

In April, the first single export tax rebate for cross-border e-commerce express goods was successfully passed in Shanghai, which marked a revolutionary progress in cross-border e-commerce express mail model, and successfully realized the export of cross-border e-commerce SME B2B and B2C retail export business. The desire to refund the tax.

Qingdao Customs realizes cross-border e-commerce tax rebate

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

In view of the characteristics of large batches and small quantities of cross-border e-commerce export commodities, Qingdao Customs adopts the “list check and summary declaration” customs clearance mode, that is, the e-commerce enterprises first clear the list according to the list, and the customs clearance system regularly collects the list to form the customs declaration form. You can go to the foreign exchange management department and the tax department to handle the procedures for settlement and tax refund.

After the model is launched, a large number of merchants exporting through the postal channel can also choose to cross-border e-commerce mode clearance, and can smoothly settle and enjoy about 13% of export tax rebates. At present, cross-border e-commerce mails exiting through Qingdao Customs are about one or two hundred per 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. of Dongguan City successfully completed the export tax rebate declaration through the “General Customs Department's cross-border trade e-commerce customs clearance service platform opened in Dongguan”, becoming the first national customs clearance platform through the General Administration of Customs and regulated by 9610. The cross-border e-commerce export tax rebate business declared under the code.

Chongqing completed the first cross-border e-commerce tax rebate inland

At the end of September, Chongqing Yuzhong District State Taxation Bureau issued the first cross-border trade e-commerce export tax rebate tax revenue return book in China's inland areas, which means that Chongqing officially opened the entire business process of cross-border e-commerce pilot.

Form of tax refund

1. Export tax exemption and tax rebate, which means that the goods are not subject to VAT in the export sales process, and the tax burden actually imposed on the goods before export is calculated according to the prescribed tax rebate rate;

2. Export tax exemption and non-refundable tax means that the goods are not subject to VAT in the export sales process, and because such goods are tax-free in the previous production, sales or import links, the price of the goods at the time of export is tax-free. There is no need to refund the tax;

3. Exports are not tax-free and tax-free. Exports are not tax-free. Some goods that are restricted by the state are regarded as domestic sales in the export chain. Taxes are levied as usual. Export non-refundable taxes refer to the taxes that are not actually refunded before the export. The main application of this policy is the tax law enumerating goods that restrict exports.

Conditions for export of tax refunded goods

1. Goods that must belong to the scope of value-added tax and consumption tax;

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

3. It must be a goods that are financially processed for sale;

4. It must be an export consignment and the goods that have been written off.

The tax rebate rate for export goods is the ratio of the actual tax rebate for export goods to the tax refund basis. The tax refund rate for value-added tax is stipulated by the state. According to the goods, there are mainly 17%, 15%, 13%, 11%, and 9%. , 8%, 6%, 5%, etc.

Method of tax refund for export goods

Free: The self-produced goods exported by the production enterprise shall be exempted from the value-added tax of the production and sales of the enterprise.

Arrival: The input tax that should be refunded for raw materials, parts, fuel, power, etc. consumed by the self-produced goods exported by the production enterprise, and the taxable amount of the domestically sold goods.

Refund: If the input tax of the self-produced goods exported by the production enterprise should be higher than the taxable amount within the current month, the part that has not been credited will be refunded.

New rules for export tax rebate outsourcing

In accordance with the "Notice on Issues Concerning Tax Rebate (Exemption) for Exported Goods of Foreign Trade Comprehensive Service Enterprises" issued by the State Administration of Taxation, from March 1 this year, third-party foreign trade comprehensive service enterprises that meet certain conditions are allowed to return goods (exempt). Tax practice.

Process:

Export tax refund filing → → declaration → → audit → → tax refund, tax refund

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

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

2. The regulatory body has strict audit, long processing period and high time cost.

3. Enterprises need to recruit and train relevant professionals, and the labor cost is high.

After the introduction of the new regulations, cross-border e-commerce companies can outsource the professional service platform for tax refunds, which can improve the efficiency of tax refund operations. At the same time, the company does not have to make special staffing and training for tax refunds.

Enjoy the three conditions of tax exemption

If an e-commerce export enterprise exports goods that do not meet the above-mentioned refund (exemption) tax conditions, but also meet the following three conditions, they can enjoy the VAT and consumption tax exemption policies.

1. E-commerce export enterprises have already handled tax registration;

2. It is the export goods declaration form for export goods issued by the customs;

3. Purchase legally valid receipts for import and export goods. If the export enterprise only has the tax registration certificate, but has not obtained the VAT general taxpayer qualification or has not applied for the export refund (exemption) tax qualification, and the export goods declaration form is not the export tax rebate special joint, the purchase of goods is not obtained when the legal certificate Etc., you should enjoy the tax exemption policy.

Note: If the e-commerce export enterprise exports goods that do not meet the above four tax refund conditions, and meet the above three tax exemption conditions, they can enjoy the VAT and consumption tax exemption policies. In the above provisions, if the export enterprise is a small-scale taxpayer, the VAT and consumption tax exemption policies are implemented.