跨境电子商务双语教程 第6章跨境电商通关实务

Teacher教师：XXX跨境电子商务双语教程BilingualCourseofCross-BorderE-CommerceTeacher教师：XXX6.跨境电商通关实务6.CustomsClearancePracticeforCross-BorderE-Commerce跨境电子商务双语教程BilingualCourseofCross-BorderE-Commerce目录CONTENTSABriefIntroductiontotheCustomsDeclarationofCross-BorderE-Commerce跨境电商报关概述6.1CustomsSupervisionofImportandExportCommoditiesinCross-BorderE-Commerce跨境电商进出口商品的海关监管方式6.2TaxPolicyofCross-BorderE-Commerce跨境电商税收政策6.3OneTouch一达通6.46.跨境电商通关实务6.CustomsClearancePracticeforCross-BorderE-Commercefacetheproceduresforexportingcommoditiesneedstounderstandtheorganizationofcross-borderE-commerceimportandexportmanagementandthesystem.haveapreliminaryunderstandingoftheroleofcustomsinCross-borderE-commerceimportandexport,customsfunctionsandcustomsclearancemodels.Lead-inCaseCustomsClearancePracticeforCross-BorderE-Commerce6.XiaoWei’sProblem:Objectivesofknowledge知识目标Learningobjectives学习目标Toknowtheinstitutionalframeworkandmaindutiesofcustoms.Toknowtheorganizationalreformofcustoms.Toknowrelatedregulatorypoliciesforcross-borderE-commerceimportandexportcustomsclearance.Toknowtaxpoliciesrelatedtoimportandexportofcross-borderE-commerce.CustomsClearancePracticeforCross-BorderE-Commerce6.TobeabletohandlethefilingproceduresforcrossborderE-commerceimportandexportbusiness.Tobeabletocarryoutimportandexportdeclarationsforcross-borderE-commerceproductsaccordingtodifferentregulatorymethods.Tobeabletocorrectlycalculateimportandexporttaxesandfeesforcross-borderE-commerce.Tobeabletocorrectlyfillinthecross-borderE-commerceimportandexportdeclarationlist.Objectivesofskills技能目标Learningobjectives学习目标CustomsClearancePracticeforCross-BorderE-Commerce6.Tohaveapatient,detailedandrigorousworkstyle.Tohavethespiritofabidingbylawsandregulationsrelatedtoforeigntradeandself-discipline.Tohavealong-lastinginterestandthetransformationalpowerinnewknowledgeandskills.Objectivesofqualities素质目标Learningobjectives学习目标Tohavegoodleadershipincommunicationandcoordination,decision-making,analysisandjudgment,motivation,etc.CustomsClearancePracticeforCross-BorderE-Commerce6.6.1ABriefIntroductiontotheCustomsDeclarationofCross-BorderE-Commerce跨境电商报关概述TheCustomsandInspectionandQuarantine6.1.1CustomsDeclarationPlatformforCross-BorderE-Commerce6.1.26.1.1TheCustomsandInspectionandQuarantine1.OrganizationchartoftheCustomThestatecouncilGACC42directsubordinateCustomsMorethan700localsubordinateCustomsMinistryof…theactuallevelthathandledeclarationGuangdongSub-AdministrationofCustomsSuchasEducation,Finance,PublicsecurityGACC：generaladministrationofCustomsPRC2supervisingofficeslocatedInTianjinandShanghaiBriefIntroductiontotheCustomsDeclarationofCross-BorderE-Commerce6.16.1.1TheCustomsandInspectionandQuarantineBriefIntroductiontotheCustomsDeclarationofCross-BorderE-Commerce6.12.PowersofCustomPowerofcheckingPowerofexaminingPowerofdetainingPowerofcheckingandreplicatingPowerofinterrogationpowerofinquiringPowerofAuditingPowerofpursuing6.1.1TheCustomsandInspectionandQuarantineBriefIntroductiontotheCustomsDeclarationofCross-BorderE-Commerce6.13．Inspectionandquarantinedepartmentandthecustoms

Entryinspectionandquarantineincludes5linksofhealthquarantine,declaration,on-siteinvestigation,inspectionanddisposalareretained.

Exitinspectionandquarantineincludes5linksofhealthandquarantine,declaration,on-siteresearch,inspection,anddisposalareretained.6.1.2CustomsDeclarationPlatformforCross-BorderE-CommerceBriefIntroductiontotheCustomsDeclarationofCross-BorderE-Commerce6.1Thesinglewindowhasthreecoreelements:one-timedeclaration,standarddatasource,andsubmissionthroughaunifieddataplatform.Mainfunctionsofsinglewindow(1)Dataplatform(2)Informationsharingsystem6.2CustomsSupervisionofImportandExportCommoditiesinCross-BorderE-Commerce跨境电商进出口商品的海关监管方式SupervisionofCross-BorderE-CommerceB2CImportandExportCommodities6.2.1SupervisionofCross-BorderE-CommerceB2BImportandExportCommodities6.2.26.2.1SupervisionofCross-BorderE-CommerceB2CImportandExportCommoditiesCustomsSupervisionofImportandExportCommoditiesinCross-BorderE-Commerce6.2Thedifferencebetweencustomsdeclarationundercross-borderE-commerceandtraditionaltradeDeclarationdocumentsDeclarationformDeclarationListDeclarationentityBusinesscorporationBusinesscorporationorindividualpersonsDeclarationprocessFullstepssimplified6.2.1SupervisionofCross-BorderE-CommerceB2CImportandExportCommoditiesCustomsSupervisionofImportandExportCommoditiesinCross-BorderE-Commerce6.2

Generaltradeexports(0110)Cross-borderE-commerceB2Cexport(1210/9610)AttacheddocumentsPowerofattorney,contract,invoice,billoflading,packinglist,etc.Orders,logisticsorders,collectionsinformationCustomsclearancesystemH2018clearancesystemThecross-borderE-commerceexportunifiedsystemSimplifieddeclaration

Passtheunifiedexportdeclarationatthelocalcustomsofthecomprehensivetestarea,andthequalifiedlistcanapplyforsimplifieddeclarationaccordingtothe4-digitHScodeLogisticscanbeappliedtodirectportexportornationalcustomsclearanceintegration.Transitordirectportexportisapplicable

ComparisoninCustomsupervisionmodetraditionaltradeandCross-BorderE-CommerceB2CbusinessSource：GeneralAdministrationofCustomsofChina6.2.2SupervisionofCross-BorderE-CommerceB2BImportandExportCommoditiesCustomsSupervisionofImportandExportCommoditiesinCross-BorderE-Commerce6.2

Cross-borderE-commerceB2Bexport(9710,9810)Attacheddocuments9710:order,logisticslist(lowvalue)9810:warehouseorder,logisticsorder(lowvalue)(Thepowerofattorneycanbeprovidedforthefirsttimeduringcustomsdeclaration)CustomsclearancesystemCustomsclearancesystemH2018clearancesystemIfasingleticketislessthanRMB5,000anddoesnotinvolvecertificates,taxes,orinspections,youcanpasstheH2018systemortheunifiedcross-borderE-commerceexportcustomsclearanceH2018customsclearancesystemthecross-borderE-commerceexportunifiedsystemSimplifieddeclarationTheunifiedexportdeclarationispassedatthecustomsintheplaceofthecomprehensivetestzone.Ifthelistmeetstheconditions,youcanapplyforasimplifieddeclarationbasedonthe6-digitHScode.Logisticscanbeappliedtotransitordirectportexport,andnationalcustomsclearanceintegrationappliedthroughH2018ExaminationcanbeprioritizedforinspectionSource：GeneralAdministrationofCustomsofChina6.2.2SupervisionofCross-BorderE-CommerceB2BImportandExportCommoditiesCustomsSupervisionofImportandExportCommoditiesinCross-BorderE-Commerce6.2TheprocessofthecustomsdeclarationSource：ChinaCustomsMagazine6.2.2SupervisionofCross-BorderE-CommerceB2BImportandExportCommoditiesCustomsSupervisionofImportandExportCommoditiesinCross-BorderE-Commerce6.2Importantissuesinthecustomsdeclaration(1)DeclarationthroughH2018customsclearancemanagementsystem.(2)Customsclearancethroughtheunifiedcross-borderE-commerceexportsystem6.2.2SupervisionofCross-BorderE-CommerceB2BImportandExportCommoditiesCustomsSupervisionofImportandExportCommoditiesinCross-BorderE-Commerce6.2Customsclearancefacilitation(1)Thewholeprocessofcustomsdeclarationisdigitalized.(2)Newconvenientdeclarationchannel.(3)Streamlineddeclarationforcomprehensivepilotarea.(4)Convenientlogisticsandinspection.6.3TaxPolicyofCross-BorderE-Commerce跨境电商税收政策ComprehensiveTaxonImportedGoodsforCrossBorderE-Commerce6.3.1PostalTaxonImportedGoodsthroughCross-BorderE-Commerce6.3.2Cross-BorderE-CommerceExportTaxPolicy6.3.36.3.1ComprehensiveTaxonImportedGoodsforCross-BorderE-Commerce

TaxPolicyofCross-BorderE-Commerce6.3Comprehensivetaxoncross-borderE-commerceimports=(tariff+consumptiontax+value-addedtax)×70%.Formulaofcomprehensivetaxoncross-borderE-commerceimportsValueforsingletradeTotalvaluefortheyearperpersonBefore1stJAN2019RMB2,000RMB20,000After1stJAN2019RMB5,000RMB26,000PurchaseofforeignproductsthroughCross-territoryE-CommerceplatformsregisteredwiththeCustom6.3.2PostalTaxonImportedGoodsthroughCrossBorderE-Commerce

TaxPolicyofCross-BorderE-Commerce6.3CategoryNameofarticlesRateoftax1Books,publications,educationalfilmandtelevisionmaterials;computer,videocamcorders,digitalcamerasandotherinformationtechnologyproducts:food,beverages:goldandsilver:furniture;toys,games,festivalsorotherentertainmentproductsNote113%2Sportinggoods(excludinggolfandgolfequipment),fishingsupplies;textilesandtheirfinishedproducts;TVcamerasandotherelectricalappliances;bicycles;othercommoditiesnotincludedincategories1,320%3Note2Tobacco,wine;preciousjewelries;golfandgolfequipment:luxuriouswatches;cosmetics50%TableofImportTaxRatesofImportedArticlesofthePeople'sRepublicofChinaResource：GeneralAdministrationofCustomsofChina6.3.2PostalTaxonImportedGoodsthroughCrossBorderE-Commerce

TaxPolicyofCross-BorderE-Commerce6.3Rateofconsumptiontax:30%，rateofVAT:13%，Rateoftaxesforinboundpersonalluggageorpostalitems:50%IndividualTask:个人作业ConsumerApurchasedimportedcosmeticproductsworthofRMB800throughTmallGlobal.ConsumerBpurchasedcosmeticproductsworthofRMB800onA,whichisdeliveredthroughinternationalpostalparcel.ConsumerCreceivedapostalparcelfromfriendwholivesinUK,inwhichtherearetwocosmeticitemsworthofRMB1000andRMB200.Howmuchtaxestheyneedtopayrespectively?6.3.3Cross-BorderE-CommerceExportTaxPolicy

TaxPolicyofCross-BorderE-Commerce6.3ScopeoftaxrebateExportenterprisescanapplyfortaxrebateatthesametimeasthegoodsaredeclaredforexportandthepaymentisreturnedafterreceivingthevalue-addedtaxinvoice.Taxrebateconditionsapplicabletocross-borderE-commerceexports961097109810ProcessoftaxrefundEligiblecross-borderE-commerceenterprisessh