Interpretation of the State Administration of Taxation’s new policies: Platforms + freight forwarders force cross-border enterprises to comply

State Administration of Taxation Public No. 17: Article 7:

Enterprises that export goods as agents, including through market procurement trade, comprehensive foreign trade services, etc., should simultaneously submit the basic information of the actual entrusted exporter and the export amount when declaring prepayment (Annex 2). EnterprisesIf the enterprise fails to accurately report the basic information of the actual entrusted exporter and the export amount, it should be regarded as a self-operated method, and the enterprise shall bear the corporate income tax that should be reported and paid for the corresponding export amount. The actual entrusted exporter refers to the actual production and sales unit of the exported goods.

This announcement mainly clarifies the implementation requirements for some special circumstances of income tax declaration. For example: how to enjoy and use the preferential income tax policies for energy conservation and environmental protection. For example: the summary declaration of multiple branches across the country. For example: the summary declaration of multiple branches across the country. In the past, many companies in this area had nothing to do.If export income is reported, it is domestic sales income. It is very clear here.Submit the basic information of the actual entrusted exporter and the export amount. If it is not submitted accurately, it will be regarded as a self-operated method, and the enterprise will bear the corporate income tax of the corresponding export amount.If you use the logistics company platform, the actual export company does not make any tax returns. At this time, it comes out how to pay corporate income tax and who is the responsible party.

The tax bureau has to go all over the country to pay taxes and trace the origin of the customs declaration company. Now the responsibilities have been clarified. So if it is a logistics company, it will definitely disclose the agency company information in order to clarify its responsibilities. If the cross-border sellers of the double-clearance package are kept in the dark, information asymmetry will occur. The logistics company will help the seller disclose the information, and the double-clearance package will be disclosed.E-commerce companies have not declared their income.

Logistics companies should pay attention to the changes in double clearance packages

The logic is very simple. In the past, you used to use the logistics company’s own customs declaration header when going out. Now we are strictly controlling this, logistics companiesTo write down that the goods belong to a certain seller, you have to admit that they are your own.

The core here is who will pay the corporate income tax. In the past, when the information from the customs and the tax bureau were not completely synchronized, these customs clearance companies basically reported 0. It took 1-2 years to cancel. Now it is completely cleared.Pass, this customs declaration company must file taxes, that is, it has income but no costs, and the corporate income tax is an astronomical figure.

As you can imagine, as long as logistics companies understand some tax laws, they will definitely declare the name of the agency company this time. Therefore, logistics companies will also have to reshuffle, and double clearing packages will gradually disappear..

This time it is becoming more and more fatal for enterprises with double-clearance packages. It seems that in the future, export tax rebates will need to be exported and tax-free. This time is a fatal problem for the clothing industry, and it is more fatal than the reporting of tax-related information on the platform.The bigger the enterprise, the greater the risk.

1039 and foreign comprehensive service agent tax refund are also applicable to the above situation. Double clearance package is actually entrusted export.

This involves the issue of export corporate income tax. Now you cannot carry forward the cost declaration without a tax return, and the corporate income tax is always high.

This year, the tax bureau has really taken too many actions, and many policies are particularly precise. The country is still very powerful, and it can only hit a snake even if it is caught.

Recently, the three policies of overseas personal income tax + platform tax-related information disclosure + export information reporting have solved the tax issues of cross-border e-commerce in one go.

Big data has been connected, data from various departments have been jointly shared, and policy announcements have come out, which now forces companies to cooperate.Regulations. Through these policies, the state starts from cross-border enterprises and allows platforms and freight forwarders to force the supply chains of cross-border enterprises to comply, thereby rectifying the entire market. It is indeed smart.

There is always a policy that can block you. If you implement compliance early, you will have peace of mind.

Looking forward to the era of automatic invoicing on domestic e-commerce platforms, cross-border e-commerce will be fully compliant at once. Corporate income tax and personal income tax.

Money left abroad should be hidden.

Attachment: Summary table of entrusted export status of export agent companies