"May 1 to open the camp to change the overall increase," the message to "business change by" once again become the focus of attention, although cross-border logistics has long been "business change", but Fun little, cross- When the import tax burden rises, such as the use of value-added tax zero tax & tax & deductible, thereby reducing cross-border logistics costs, I believe the chain of cross-border electronic business players are of great benefit. The new release of the camp to change the relevant provisions, these and logistics-related information, it is worth your attention.

　　Value-added tax rate applicable to cross-border logistics (or levy rate)
The taxpayers with small-scale taxpayers and taxable services with annual sales of less than 5 million yuan (<5 million yuan) shall be changed. The taxpayers with the annual turnover of more than 5 million yuan (≥5 million yuan) in taxable services shall be increased by ordinary taxpayers.
These cross-border actions are subject to zero-rate or exemption of VAT
1. The following logistics-related services sold by units and individuals within the territory of China shall be subject to the zero rate of value-added tax:
(A) international transport services. Namely: 1. in the territory of passengers or goods shipped abroad. 2. The carriage of passengers or goods outside the territory. (3) Carrying passengers or cargo abroad.
(2) Other services as prescribed by the Ministry of Finance and the State Administration of Taxation.
2. The following logistics related services sold by units and individuals in China shall be exempted from VAT (except for the zero rate of value-added tax stipulated by the Ministry of Finance and the State Administration of Taxation):
(1) warehousing services outside the storage location.
(2) Postal services, collection services, insurance services (including export cargo insurance and export credit insurance) for export goods.
(3) Logistics auxiliary services (excluding warehousing and collection services) provided to overseas entities and consumed entirely outside of the territory.
(4) international transport services provided by means other than means of transport.
And (5) Other services as prescribed by the Ministry of Finance and the State Administration of Taxation.
Third, according to the relevant provisions of the state should obtain the relevant qualifications of international transport services, taxpayers to obtain the relevant qualifications, the application of zero-rate policy of value-added tax, not obtained, the application of value-added tax exemption policy.
The territory of the unit or individual to provide rental services, if the lease of transport for international transport services and Hong Kong, Macao and Taiwan transport services, according to the provisions of the lessor to apply for a zero rate of value-added tax.
Within the territory of the units and individuals to the domestic units or individuals to provide rent, wet rental services, if the lessee to use rental transport to other units or individuals to provide international transport services and Hong Kong, Macao and Taiwan transport services, the lessee applies zero rate. The units or individuals within the territory of the offshore units or individuals to provide rent, wet rental services, the lessor applies the zero rate of value-added tax.
The international transport services provided by domestic units and individuals by way of non-means of transport shall be subject to the zero rate of value-added tax for the actual carrier in the territory. The operators of non-means of transport services shall apply the VAT exemption policy.
Fourth, the territory of the units and individuals for the sale of value-added tax services or intangible assets, can abandon the applicable zero rate of value-added tax, the choice of tax-free or required to pay VAT. The zero rate of VAT will not be applied within 36 months after the abandonment of the zero rate of VAT.
5, VAT small-scale taxpayers in the monthly sales of less than 20,000 yuan of enterprises or non-enterprise units, exempt from value-added tax. December 31, 2017, the monthly sales of 20,000 yuan (including the number) to 30,000 yuan of small-scale taxpayers of value-added tax, exempt from value-added tax.
Cross-border logistics can be a reasonable tax avoidance
For cross-border logistics enterprises commonly used in warehousing and handling and transportation services, business accounting changes after the cost of some changes, how can a reasonable tax avoidance, you can see an example:
A company for the general taxpayers of value-added tax, the enterprise provides customers with cargo transportation services and warehousing handling services. In January, the company made goods transport services revenue of 600 million, storage and transportation service income of 200 million. Assuming that the above income is excluding tax price, urban construction tax rate of 7%, education surcharge of 3%, this month can be deducted input tax amount of 300,000 yuan, no stay tax. A company for the general taxpayers of value-added tax, the enterprise provides customers with cargo transportation services and warehousing handling services. In January, the company made goods transportation service income of 600 million yuan, warehousing
Option 1: If the company does not account for the two business income, the value-added tax payable = (600 + 200) * 11% -30 = 58 (million)
Option 2: If the company were accounted for two business income, the value-added tax payable = 600 * 11% +200 * 6% -30 = 48 (million)
The difference between the two methods of value-added tax = (58-48) * (7% + 3%) = 1 (million)
The company accounted for two business income and pay less VAT and additional = 58-48 +1 = 11 (million)
Handling services income of 200 million. Assuming that the above income is excluding tax price, urban construction tax rate of 7%, education surcharge of 3%, this month can be deducted input tax amount of 300,000 yuan, no stay on the amount of tax credits.
"Camp to change", so that cross-border logistics can be selectively non-core business outsourcing, on the one hand can increase the deductible into the amount, to reduce the need to pay VAT, while enjoying professional services, but also because deductible chain Extended to enjoy the tax benefits. In addition, an enterprise can extend the VAT deduction chain and enjoy tax benefits by separating the relevant business into separate subsidiaries (such as separating the original internal transport team, establishing an independent legal person with the general taxpayer qualification).