April 8, brewing long-established cross-border electricity business tax reform officially landed, cross-border electric business to enjoy a two-year policy dividend to an end.

　　In 2014, the General Administration of Customs issued a series of policies, such as "12", "56" and "57", which approved the policy of "bonded warehousing + Line postal off "model for cross-border rapid growth of electricity providers to provide a basis for making the past two years ushered in the outbreak of cross-border electricity providers.

　　However, the policy dividend facilitation also brought a series of problems, including unfair taxes, tax losses is to allow regulators headache of the primary problem. A unit price of 500 yuan in the following goods, if you take the traditional form of trade, the need to pay import duties and value-added tax, and cross-border electricity providers only need to pay a postage tax, and less than 50 yuan of tax can be exempted . In addition, in order to evade taxes and imports of goods quality inspection, some companies will be "unpacking" approach, the goods into a zero to become taxable items in the 50 yuan. A large number of fragmentation of the package also brought to the customs regulatory problems.

　　Therefore, cross-border electricity business tax the New Deal was finally introduced. March 24, the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation jointly issued a notice that cross-border retail business of imported goods from the April 8 will no longer levy stamp tax, China will implement cross-border retail Tax policy, the simultaneous adjustment of parcel post tax, the abolition of taxes and fees less than 50 yuan and other policies, and a single transaction limit is determined to be 2,000 yuan, while the annual limit set for personal transactions of 20,000 yuan. Within the limits of imports of cross-border e-commerce retail imports, the temporary tariff rate of 0%, import VAT, consumption tax abolition of tax, temporarily levied by 70% of the statutory tax payable.

　　On the evening of April 7, the Ministry of Finance announced in its official website a list of cross-border e-commerce retail imported goods. Trade tax policy or parcel post tax policy.

　　Tax New Deal Leads Cross - border Electric Merchants to Develop Healthily

　　After the New Deal landing, a ripple, many cross-border electric business practitioners said their normal operations affected, and general consumers are generally worried about future prices of imported goods, so in the April 8 before they rush "stockpile". Then, the cross-border electricity business in the end the New Deal will impact on the cross-border electricity business, consumers can also cross-border electricity supplier to a relatively low price to buy high-quality imported goods?

　　"This tax reform policy in recent years, the industry's hot cross-border business tax reform policy officially landed in the short term to the cross-border business tax compliance requirements set higher requirements, some commodity costs face a certain pressure, but long-term To facilitate the further integration of China's tax system to create a fair competition in the cross-border electricity market environment and promote the healthy development of cross-border e-commerce retail imports. "Jing Lei Cai Lei, vice president of revenue and capital in an interview with China Economic Times , In particular, the New Deal in the previous policy on the basis of the formation of a cross-border basic business tax framework for the future dynamic adjustment and policy refinement provides a normative guidelines.

　　Cai Lei that the list of imported goods system will help regulators better play the advantages of a unified platform for exports, reduce regulatory costs while accelerating the speed of customs clearance of goods inspection and improve regulatory efficiency. At the same time, the tax reform New Deal will to a certain extent, put an end to "gray" operation, guide e-commerce enterprises to develop fair competition, practice their supply chain, user experience and other aspects of "internal strength." In addition, the introduction of policies will also be conducive to the promotion of three single-touch of the pilot business model to reduce cross-border e-commerce logistics costs, shorten delivery time to facilitate consumer service, significantly enhance the consumer shopping experience, Competitive advantage, so that China's cross-border electricity business this new format in the norm to get healthy development.
Although cross-border electricity providers in recent years has shown a trend of rapid development, but after all, new things, the tax reform after the New Deal landing, compared to the general trade, cross-border electricity providers are still advantages at all? After the tax reform cross-border electricity providers can continue the previous high-speed growth?
Cai Lei told reporters, in general, cross-border electricity supplier relative to the general trade import advantage still exists. The tax reform, although the cross-border parcel from the parcel post to the introduction of tariffs, value-added tax, consumption tax model, but still taking into account the characteristics of personal consumption of retail imports, to limit the duty-free and consumption tax 70% Of the offer. Therefore, from the perspective of consumer tax costs, cross-border electricity business after the tax reform relative to the general trade imports still have certain advantages. In addition, cross-border electricity providers can continue to play its user point clear, fast and flexible selection and other advantages, with the general trade import businessmen to form a good complement.
In general trade import mode, the goods are usually imported in batches. Although the unit logistics cost has certain advantages over the cross-border electricity supplier, it usually needs the participation of middlemen from wholesale to retail. The cross-border electricity supplier has no way to go to the middleman Alternative advantages, therefore, Cai Lei that, as long as the cross-border electric business a little control costs, relative to the general trade advantage is still very obvious.
Cross-border electric business from rough management to fine development
Then the tax reform after the consumer through cross-border electronic business platform to buy imported goods will price it? The answer is: not necessarily.
In fact, the cross-border electricity business tax reform on the impact of various categories of goods tax costs vary, there are also down, such as maternal and child, food and goods taxes have increased, while the original clothing is not applicable 50 yuan tax allowance Goods, the cost of the tax reform will be significantly lower. Cosmetics are more than 100 yuan and 100 yuan to distinguish the different circumstances, the unit price of 100 yuan in cosmetics from the original duty-free to the New Deal after taxes have increased; and the unit price of more than 100 yuan of cosmetics tax is reduced, especially for unit price greater than 100 Yuan or more of skin care, hair care products, as does not apply to consumption tax, tax saving effect is very obvious after tax.
Although these changes will enable consumers to cross-border electronic business platform to buy some of the prices of goods change, but businesses may have to seize or maintain market share, short-term price on the consumer to make up a certain, thereby reducing the impact, so to mention Price range is more limited. Cai Lei said cross-border mode of operation of electronic business platform, the main category and for the consumer groups and many other aspects will also affect the tax reform pricing strategy, short-term clothing and other tax categories may become a hot market, and maternal and child Competition will be further increased tax category.
However, the price factor clearly can not become a cross-border electricity business lasting competitiveness.
"For cross-border electricity providers, the competitive warming will make electricity from the rough management to refine the development of internal management, strong ability to beat the market rhythm of the enterprise to win the small and medium sized chambers of commerce further pressure, some electric providers may Will withdraw from the market, industry mergers and acquisitions, investment and financing will be more intense. "Cai Lei said.
It is noteworthy that the introduction of the tax reform after the New Deal, many cross-border electric business practitioners and bonded area staff have raised some questions, reflecting the implementation of the New Deal's landing there is still room for improvement.
Cai Lei said that regulators, on the one hand the industry and the market will be on the regulatory efficiency (customs clearance efficiency, update the timeliness of the list of goods, etc.) have a stronger appeal, on the other hand also need to prevent the original has gradually withdrawn from the market Purchasing and other gray sea Amoy model to take this opportunity to come back.