Recently, the country’s policies on overseas shopping have been continuously updated, and there have been new changes in personal shopping limits recently. Today we will take a look at my country’s quota regulations for individual cross-border shopping, as well as preferential policies for individual cross-border shopping.

From 2010 to 2010, according to the spirit of the State Council executive meeting held on November 21, 2000, the single transaction limit was increased from the current 2,000 yuan to 5,000 yuan, and the annual transaction limit was increased from the current per person per year. 20,000 yuan increased to 26,000 yuan.

The personal cross-border shopping limit is increased to 26,000 yuan

In order to support the development of cross-border e-commerce, conditional tax preferential policies are implemented for individuals who purchase cross-border retail imported goods.

(1) Implement tax preferential quota management.

According to the "Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on Tax Policies for Cross-border E-commerce Retail Imports" (Order No. 18 of the Ministry of Finance and the General Administration of Customs, 2016), individual purchases of cross-border retail imports Goods enjoy preferential tax treatment under the "double limit" system.

1. Current quota regulations:

The first is to implement a single quota. The single transaction limit is RMB 2,000.

The second is to implement annual quotas. The annual transaction limit is RMB 20,000.

2. These quota regulations will be implemented from January 1, 2002:

According to the spirit of the State Council executive meeting held on November 21, 2000, the single transaction limit will be increased from the current 2,000 yuan to 5,000 yuan, and the annual transaction limit is increased from the current 20,000 yuan per person per year to 26,000 yuan.

3. Ask about the limit

If you are a buyer and want to know your remaining limit for the year, you can log in to the unified website to check your personal purchase limit and tax records.

Website:

/limit/outIndex

(2) Tax preferential policies

For cross-border retail purchases by individuals within the limit For imported goods, the preferential tax policies are as follows:

1. Tariff:

The tariff rate is tentatively set at 0%, that is, zero tariff is implemented within the limit.

2. Value-added tax and consumption tax:

Import value-added tax and consumption tax are temporarily levied at 70% of the statutory tax payable.

What needs to be noted here is that unlike the preferential tax policy for personal postal tax, there is no tax exemption here, but there is exemption for personal postal tax.

(3) Not entitled to preferential tax policies.

For the following three situations, full tax will be charged according to the general trade method, and no tax preferential treatment will be given:

1. Single limit:

Single purchase exceeds If there is a single limit, the full amount will be taxed.

2. Annual limit:

If the purchase time does not exceed the limit, but the annual cumulative limit exceeds the personal annual limit, the full amount of tax will be levied in the current year starting from a single transaction.

3. Unit price limit:

If the duty-paid price of a single indivisible commodity exceeds the limit of 2,000 yuan (5,000 yuan from next year), the full amount will be taxed.

Personal cross-border shopping tax preferential policies

(I) Restrictions on cross-border retail imports

In order to prevent the abuse of preferential tax policies, safeguard the import of goods by enterprises Consistency of tax policies, restrictions on cross-border retail imports, and implementation of list management.

So far, there are 1142151=1293 items on the list. Starting next year, 63 new tax items will be added. As a result, individuals purchase a greater variety of goods.

However, it should be noted that it is different from the list of personal imported items. When the goods to be purchased are not in the "Cross-border Retail Import Goods List" but are in the "Personal Import Goods Applicable Personal Postal Tax List", you can consider changing the purchase method.

(2) Returns and Quota Adjustments

It is common for products to be returned if they do not meet the order requirements, but please pay attention to the time limit:

Permitted The e-commerce enterprise or its agent applies for return. Returned goods shall be delivered to the original place of supervision in their original condition within 30 days from the date of customs clearance. No corresponding taxes will be charged, and the accumulated transaction amount for a single year will be adjusted (no adjustment will be made for multi-year transactions).

But according to the author’s understanding, in practice, due to various reasons, there are certain obstacles to returns. Therefore, some e-commerce companies have changed their business models and adopted the method of opening experience halls in regulated areas for direct procurement. This is a good way

Although this is a way for e-commerce companies to prevent illegal "fake orders" standard requirements, but there may also be the possibility of personal credit being stolen.

Generally, the customs provides "three orders" review, which rarely happens. However, if you find that your personal quota has been misappropriated, according to the current customs management, you can call 010-12360 to report and appeal.

The following information should be provided when making a complaint: the complainant’s true identity information; screenshots of annual purchase details; screenshots of relevant order numbers and list numbers that are suspected of being stolen; certified mobile phone number; name of the customs that accepts declarations; Other relevant information.

Okay, do you understand? In fact, the expansion of the quota is good news for everyone, as everyone can buy more things!