发布时间:2017-03-03 10:03 我来说说 我要投稿
5月25日,中国财政部关税司宣布,经国务院批准,对《跨境电子商务零售进口商品清单》中规定的有关监管要求给予一年的过渡期,海关总署、质检总局日前已通知实施。
China's General Administration of Customs has announced that ten pilot zones can defer the implementation of new tax rules on cross-border e-commerce for a year.
根据《通知》,在2017年5月11日前(包括5月11日),对天津、上海、杭州、宁波、郑州、广州、深圳、重庆、福州、平潭10个试点城市,将继续按照税收新政实施前的要求进行监管。
According to the new supervision measures, these include Tianjin, Shanghai, Hangzhou, Ningbo, Zhengzhou, Guangzhou, Shenzhen, Chongqing, Fuzhou and Pingtan.
过渡期内,试点城市暂不执行化妆品、婴幼儿配方奶粉、医疗器械、特殊食品(包括保健食品、特殊医学用途配方食品等)的首次进口许可批件、注册或备案要求;且所有地区的直购模式也暂不执行上述要求。
First-time import licensing, and the registration and filing of cross-border commodities, including cosmetic products, baby formula, and special food for medical use, have been temporarily suspended in the pilot cities. Other regions which apply the same direct purchase model can put the above provisions on hold as well.
根据财政部、海关总署、国家税务总局发布的《关于跨境电子商务零售进口税收政策的通知》规定,从2016年4月8日起,跨境电商零售进口税收新政及个人行邮税调整将正式开始实施。
A new tax policy has been applied to cross-border e-commerce since April 8, to level the playing field between e-commerce platforms and traditional retailers and importers.
过去,从跨境电商平台上购买商品,所有商品只需要缴纳“行邮税”;调整后,一切从跨境电商平台购买的商品取消行邮税,按一般进口货物对待,缴纳关税与增值税、消费税综合税率。
Under the rules, most purchases made overseas are levied with a higher tax rate, as they are no longer classified as "parcels," but charged in the same way as imported goods.
财政部关税司表示,这一过渡期监管措施将有利于支持跨境电子商务零售进口税收政策平稳过渡,促进我国跨境电子商务健康发展。
Customs officers believe the newly released supervision measures can facilitate a smooth transition of the tax policy, and enhance a healthy development of cross-border e-commerce in the country.
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