Knowledge of cross-border e-commerce

跨Environmental e-commerceIt refers to an international commercial activity in which transaction subjects belonging to different customs reach transactions, conduct payment and settlement through e-commerce platforms, and deliver goods and complete transactions through cross-border logistics。

Approval time of 37 pilot cities (Figure)

The first batch: Shanghai, Chongqing, Hangzhou, Ningbo, Zhengzhou in 2012

The second batch: Guangzhou in 2013, Shenzhen in 2014, Tianjin in 2015, Fuzhou and Pingtan in 2016

The third batch: Hefei, Chengdu, Dalian, Qingdao and Suzhou in January 2018

Batch 4: Beijing, Hohhot, Shenyang, Changchun, Harbin, Nanjing, Nanchang, Wuhan, Changsha, Nanning, Haikou, Guiyang, Kunming, Xi 'an, Lanzhou, Xiamen, Tangshan, Wuxi, Weihai, Zhuhai, Dongguan, Yiwu in November 2018

35 comprehensive pilot areas

1.北京 2.天津 3.上海 4.重庆 5.Heilongjiang: Harbin 6.Jilin: Changchun 7.Liaoning: Shenyang, Dalian 8.Inner Mongolia: Hohhot 9.Hebei: Tangshan 10.Shandong: Qingdao, Weihai 11.Jiangsu: Nanjing, Suzhou, Wuxi 12.Zhejiang: Hangzhou, Ningbo, Yiwu 13.Guangdong: Guangzhou, Shenzhen, Zhuhai, Dongguan 14.Hainan: Haikou Henan: Zhengzhou 15.Anhui: Hefei 16.Hubei: Wuhan 17.Jiangxi: Nanchang 18.Hunan: Changsha 19.Guangxi: Nanning 20.Guizhou: Guiyang 21.Yunnan: Kunming 22.Shaanxi: Xi 'an 23.Gansu: Lanzhou 24.Fujian: Xiamen 25.Sichuan: Chengdu

The difference between cross-border e-commerce and traditional foreign trade (the advantage of cross-border e-commerce)

1.Short time:Traditional foreign trade time cycle is long, cross-border e-commerce direct mail mode 1-2 weeks, the fastest bonded 2-3 days can be delivered, the time cycle is relatively much shorter。

2.Low cost:Traditional foreign trade is generally by domestic importers through foreign exporters to import goods into the country in bulk, and then through multi-level distribution, and finally reach the hands of consumers。Many intermediate links, take a long time, high cost, small profit margin。Cross-border e-commerce is directly to consumers through e-commerce platforms, reducing many costs。

3.Low taxes:

① Traditional foreign trade:Customs duty, import value added tax, consumption tax

Tariff = Customs value x applicable tariff rate。A tariff is a tax levied on imports and exports by the customs office set up by the government when the import and export goods pass through a country's border。

Consumption tax = Quantity of imported goods x unit amount of consumption tax。Consumption tax is a general term for all kinds of taxes which are levied on the turnover of goods。Consumption tax is paid only in the production, processing and import of consumer goods。

VAT on imported goods = (customs value + customs duty + consumption tax) X VAT rate, the VAT rate is generally 13%。

Traditional foreign trade tariff rate:

(1) The tariff for food and maternal and infant products is 15%

(2) The tariff for clothing, watches and accessories is 25%

(3) 25%-50% tariff on cosmetics and toiletries 

② Cross-border e-commerce:For cross-border e-commerce retail imports within the limit value, the tariff rate is temporarily set at 0%;VAT and consumption tax on imports shall be levied at 70% of the tax payable by law。

For goods cleared from 1 April 2019, the VAT rate is calculated at 13%。即13%X70%=9.1%

Tax = purchase price × number of pieces × comprehensive tax rate of cross-border e-commerce

Cross-border e-commerce comprehensive tax rate = (Consumption tax rate + VAT rate)/(1 - Consumption tax rate)

4.Sales form:Most of the transactions of traditional foreign trade are completed offline, while all transactions of cross-border e-commerce are completed online

5.Sales model:The traditional foreign trade operating model is B2B, cross-border e-commerce operating model is B2B2C。

Cross-border e-commerce retail four main body brief introduction

1.Cross-border e-commerce retail import operators(hereinafter referred to as cross-border e-commerce enterprises) : An overseas registered enterprise that sells cross-border e-commerce retail imported goods to domestic consumers from abroad is the owner of the goods。

2.Cross-border e-commerce third-party platform operators(hereinafter referred to as cross-border e-commerce platform) : an operator that handles business registration in China, provides web space, virtual business premises, trading rules, transaction matching, information release and other services for both parties (consumers and cross-border e-commerce enterprises), and establishes an information network system for both parties to independently carry out trading activities。

3.Domestic service provider: subject who handles business registration in China, accepts cross-border e-commerce enterprises to provide declaration, payment, logistics, warehousing and other services, has corresponding operation qualifications, directly provides payment, logistics and warehousing information to the customs, accepts follow-up supervision by customs, market supervision and other departments, and assumes corresponding responsibilities。

4.consumer: Domestic buyers of cross-border e-commerce retail imports。

Customs Code 1210, 9610, 1239分析

Analysis of "1210", "9610", "1239"

①All of them are based on the trading methods of import and export goods in international trade, and the customs conducts taxation, statistics and supervision of import and export goods。

②"96" stands for "cross-border", "12" stands for "bonded" and "10" stands for "general trade".。

③9610 applies to "direct purchases" and "general exports", 1210 is currently limited to "bonded imports", and "1239" also applies to bonded imports。The three codes have nothing to do with personal items and have nothing to do with postal taxes。

④Participating enterprises must file a record with the Customs in accordance with relevant regulations。

⑤37 cities carrying out cross-border e-commerce retail import business apply the number "1210" supervision method, and the remaining cities apply the number "1239" supervision method。

⑥"1239" full name of "Bonded cross-border Trade E-commerce A", referred to as" bonded e-commerce A"。

⑦Bonded e-commerce A is applicable to cross-border e-commerce retail imported goods entered by domestic e-commerce enterprises through special customs supervision areas or bonded logistics centers (type B)。Special customs supervision areas include export processing zones, bonded zones, bonded logistics parks, bonded port areas, comprehensive bonded zones and cross-border industrial zones。Type B bonded logistics center refers to a customs centralized supervision place approved by the Customs, operated by an enterprise legal person within the territory of China, and several enterprises enter and engage in bonded warehousing and logistics business。First-line customs directly accept the import and export business of goods, including processing trade and general trade import and export business;You can enter the country directly after you declare your release。