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欧VAT新法案让中国卖家失势?他说未必

12月8日,日前,欧盟委员会(EuropeanCommission)公布针对跨境电商商品贸易的VAT(value-addedsalestax指增值税)规范化的新法案,拟定将取消欧盟外卖家22欧元的进口免税额度。针对该新法案,跨境品牌服务商ESG集团CEOAlanLim向世界超市网指出,该法案的提出对中国有实力的规范卖家反而是好事,因为在公平的贸易环境下这类卖家能获得更快速的发展。据世界超市网了解,在过去,欧盟外的跨境电商卖家销往欧盟内产品,只要货值低于22欧元,均能免缴VAT税款。该规则导致一些跨境卖家有意低报商品的价值,以免除增值税。现在每年有大概1.5亿个进入欧盟内的包裹都是免税的。因此,欧盟才想取消22欧跨境贸易免税额度以整治VAT诈骗。而在Alan看来,欧盟开始针对跨境VAT诈骗发起新措施,将导致一部分不规范纳税的不良卖家遭到打击,这些不良卖家离场后,中国规范纳税的卖家必然能越做越好。此外,在整个贸易环境更加公平规范的环境下,类似TESCO这类大的渠道品牌也会开始跟有实力的中国卖家进行长期合作关系,而不只是局限于短期的销售。“与此同时,当新的卖家看到这些有实力规范越做越大时,也会开始规范去做跨境出口电商。整个生态就会往好的有序规范的一面进行发展。”Alan如此说道。当然,除了取消跨境贸易免税额外,欧盟还针对欧盟内部跨境贸易商的VAT缴纳简单化。那欧盟内的跨境卖家贸易税缴纳更加便利会不会导致中国卖家的竞争力下降呢?对此,Alan分析道,实际上,针对欧盟内的跨境VAT纳税本身就没很好的监管模式,所以欧盟内的跨境卖家本身大概有九成的企业也没规范缴纳VAT。因此,他认为该方案的产生除了为了减轻小卖家负担和让VAT缴纳流程简化外,更多是为了让卖家去规范纳税。“整个方案的出台,更多是来源于税收流失对税局的压力。当然,这些方案正式实施可能还有一段时间。比如取消跨境免税额度是2017年才正式申报,估计得到2021年才真正实施。”Alan说道。世界超市网了解到,欧盟增值税(EUVAT)是对附加在商品和服务的价值征税的一种消费税,适用于在欧洲交易的、用于使用或消费的商品或服务。就跨境贸易而言,对于欧洲商家来说,出口不需要收取,但进口到欧洲国家则需要征收。附欧盟委员会针对跨境VAT新法案对外新闻稿中四大措施的细则:NewVATrulesforsalesofgoodsandservicesonline:Currently,onlinetradershavetoregisterforVATinalltheMemberStatestowhichtheysellgoods.Oftencitedasoneofthebiggestbarrierstocross-bordere-commerce,theseVATobligationscostbusinessesaround?8,000foreveryEUcountryintowhichtheysell.WearenowproposingthatbusinessesmakeonesimplequarterlyreturnfortheVATdueacrossthewholeoftheEU,usingtheonlineVATOneStopShop.Thissystemalreadyexistsforsalesofe?servicessuchasmobilephoneapps,andhasbeenprovensuccessfulwithmorethan?3billioninVATbeingcollectedthroughthesystemin2015.Administrativeburdensforcompanieswillbereducedbyastaggering95%,givinganoverallsavingtoEUbusinessof?2.3billionandincreasingVATrevenuesforMemberStatesby?7billion.SimplifyingVATrulesformicro-businessesandstartups:Anewyearlythresholdof?10,000inonlinesaleswillbeintroducedunderwhichbusinessessellingcross-bordercancontinuetoapplytheVATrulestheyareusedtointheirhomecountry.ThiswillmakecomplyingwithVATruleseasierfor430,000companiesacrosstheEU,representing97%ofallmicro-businesstradingcross?border.Asecondnewyearlythresholdof?100,000willmakelifeeasierforSMEswhenitcomestoVAT,withsimplifiedrulesforidentifyingwheretheircustomersarebased.Thethresholdscouldbeappliedasearlyas2018one?services,andby2021foronlinegoods.OthersimplificationswouldallowthesmallestbusinessestobenefitfromthesamefamiliarVATrulesoftheirhomecountry,suchasinvoicingrequirementsandrecordkeeping.ThefirstpointofcontactwillalwaysbewiththetaxadministrationwherethebusinessislocatedandbusinesseswillnolongerbeauditedbyeachMemberStatewheretheyhavesales.ActionagainstVATfraudfromoutsidetheEU:SmallconsignmentsimportedintotheEUthatareworthlessthan?22arecurrentlyexemptfromVAT.Witharound150millionparcelsimportedfreeofVATintotheEUeachyear,thissystemisopentomassivefraudandabuse,creatingmajordistortionsagainstEUbusiness.Firstly,EUbusinessesareputatacleardisadvantagesinceunliketheirnon-EUcompetitors,theyareliabletoapplyVATfromthefirsteurocentsold.Secondly,importedhigh-valuegoodssuchassmartphonesandtabletsareconsistentlyundervaluedorwronglydescribedintheimportationpaperworkinordertobenefitfromthisVATexemption.TheCommissionhasthereforedecidedtoremovethisexemption.Equalrulesfortaxinge-books,e-newspapersandtheirprintedequivalents:CurrentrulesallowMemberStatestotaxprintedpublicationssuchasbooksandnewspapersatreducedratesor,insomecases,super-reducedorzerorates.Thesamerulesexcludee-publications,meaningthattheseproductsmustbetaxedatthestandardrate.OnceagreedbyallMemberStates,thenewset-upwillallow–butnotoblige–MemberStatestoaligntheratesone-publicationstothoseonprintedpublications.

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