February 22 news, cross-border electricity business tax reform news in recent months pass uproar, it seems that any signs of trouble can make everyone nervous for a while. According to sources, the New Deal is still in the stage of consultation, tax reform details are not finalized, but the second half of 2015, a draft has been initially "painted" out of the New Deal "outline."

According to the draft, the new cross-border electricity business import tax policy will be mainly in the following three aspects have changed and stressed:

 First, in order to reduce the impact of general trade imports, taking into account the reasonable consumer demand for most consumers, set a single transaction limit of 2,000 yuan (that is, cross-border electricity retailers import single transaction limit from 1,000 yuan to 2000 Yuan), individual annual trading limit of 20,000 yuan.

Second, within the limits of imports of cross-border electricity retail sales of goods, tariffs exempt from tax, a single transaction in the limit within the tax rate is temporarily set to 0%; taking into account the cross-border e-commerce retail import duty-paid price (actual transaction Price) is generally higher than the general trade import duty-paid price (CIF), the import value-added tax, consumption tax relief 30% (that is, for most of the goods do not involve the consumption tax, the tax is 17% * 70% = 11.9%) , And in accordance with the implementation of timely adjustment; in order to avoid the loss of taxes, import VAT, consumption tax cancellation tax exemption (that is, the abolition of the tax less than 50 yuan exemption provisions).

Third, more than the limits are in accordance with the general trade tax, a single indivisible commodity value of more than 2,000 yuan, according to the general trade of imported goods in full tax.


In this regard, a number of industry sources said that if the New Deal really as the above draft, a single transaction limit from 1,000 yuan to 2,000 yuan, is basically a good purchasing. From the logistics point of view, the express package tax and postal customs are relatively good, and direct mail is not yet clear. For different categories of goods, due to the current use of different rates, unified to 11.9% after the tax is increased or decreased, also need to be classified discussion. Coupled with the abolition of the amount of exemption, some industries may have a certain impact.

For the New Deal will be April 8, 2016 began to implement the argument, a number of industry insiders said, "estimated not so fast." It pointed out that because the customs of the national version of the system has not been on the line, identity cards and postal mail channels and other issues have to be resolved, a short period of time the New Deal is also difficult to implement. However, there are news that the government may be from April 8 onwards, by the Guangzhou Customs pilot run.

"It is not difficult to see from this draft that the new policy seeks to reduce the impact of cross-border electricity on imports of general trade." The future gap between the two will gradually shrink, which is certain. "A cross-border electricity business veteran practitioners Pointed out.