In order to improve the level of trade facilitation and optimize the business environment, the electronic payment function of retail import taxes for cross-border e-commerce, as expected by a wide range of cross-border electric operators, will be officially launched on 1 june 2023. The new generation of electronic payment systems for customs duties has added electronic payment of taxes for cross-border e-commerce, enabling enterprises to achieve full coverage of customs clearance operations on internet+customs or single window platforms, and significantly more efficient by completing tax payment operations without households。
Let's show you how it works。
Tripartite agreement signed
(i) the paying enterprise uses a corporate card to log in “china's single window for international trade” or “internet+customs”, choosing “financial services” - “contract management” - “triangular agreement” - “sign agreements”。
(ii) select the area and bank where the contract is to be signed, and send the request for the contract after filling in such information as a contribution account。
(iii) the tripartite agreement enters into force after customs and banks verify the relevant information on enterprises and accounts, respectively。
Note: where an enterprise has processed electronic payments for import/export duties and charges for general trade, previously contracted banks and accounts can be used for electronic payments of retail import taxes for cross-border electricians without re-contracting。
Tax inquiries
(i) the contributing enterprise enters a “single window” and chooses “tax and fee processing” - “goods trade tax payments”。
(ii) the system pops up the identification interface and selects the “card medium login” for identification。
(iii) select “payment of excise trade taxes” - “payment management” - “payment of retail import tax for cross-border electricians” - “unpaid”, and may consult the unit's outstanding tax statements。
Note: enterprises can query the list details corresponding to the tax bill through the “single window” - “cross-border electrician” - “cross-border electrician import” - “tax management” module。
Payment of taxes
The enterprise selects the tax to be paid on the “unpaid” interface and pays taxes through the “application for payment” or “direct payment” function。
Note:
The difference between “application for payment” and “direct payment” is that the former require a secondary approval within the enterprise, while the latter does not require a secondary approval。
2. The enterprise can view the data on the tax statements that have been paid but have not been paid successfully at the “payment processing” interface。
Enterprises can access successful payment tax sheet data at the “successful payment” interface。
Payment has been successful, and the retail import system of the cross-border electrician will automatically certify the tax bill and return the amount of the tax guarantee originally withheld。
5 if electronic payments are unsuccessful or the enterprise is required to pay at the counter, they may proceed to the customs operations site in the same manner as in the previous model。
Obtaining tax clearance certificates
With the current development of the self-printing function of the electronic payment policy for retail imported goods by cross-border electric operators, companies can still travel to the declared customs offices to print paper-based tax forms and stamp customs stamps as proof of tax completion。
The customs department will inform the trans-border electrician when the electronic payment of goods for retailing and import will be on line for self-printing。
You asked me
01
When will the war begin
The calculation of the contribution period begins after customs consolidates the cross-border electrician retail import duty in the system of retail import clearance operations. At the same time, the customs operations system sends tax sheet data to the “single window” and “internet+customs” enterprise。
02
Who can pay
Cross-border electricians' tax statements are consolidated in the form of “guaranteed enterprises” or “guaranteed enterprises + electrician enterprises”。
(b) where aggregated by a “guaranteed enterprise”, only the secured enterprise may search and pay a tax bill
When aggregated as a “guaranteed enterprise + an electrician enterprise”, the guarantee and electrician enterprises may search and pay a tax bill。
03
Is the tax bill possible
A single head, i. E. A guarantee business, which is aggregated by a “guaranteed enterprise”
When a business is paid by a “guarantor + electrician enterprise”, the system defaults that the actual contribution sheet is one of the tops, and the tax sheet is double-headed when an enterprise selects another enterprise (a guarantee and an electrician enterprise)。
For information, please refer to the latest request for adjustments, if any
Huang po customs and excise department
The bureau of tax administration (shanghai)
