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美国电商税改巨变!23个州+1个特别行政区将向亚马逊卖家增收销售税?

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大家好,我是中国更接地气的跨境电商专业研究所「跨境二米show」所长兼总编阿米。

这是跨境二米Show第92篇文章。

所长今天凌晨(9月25日)折腾了一天总算回到我们伟大的兔子国~

今天所长给大家带来一个有可能直接影响中国过百万(非官方数据反正官方更没数据)跨境出口电商从业者的重磅新闻。

美国电商税改巨变!23个州+1个特别行政区将向亚马逊卖家增收销售税?

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这事还得从所长这次在美国加州走街串巷讲起。

这次的走访,我和基友John一起拜访了包括洛杉矶、三藩市两个地区的好些美国本土的跨境电商、跨国电商、跨国商贸、跨国品牌投资税务的新基友们。

在跟国内的朋友们分享我们的一些见解的时候,曾经发生过这么一段对话:

A卖家:

“老铁们,listing今天五小时收到6条不带vp的一星评价,话说,亚马逊怎么会允许如此低下的恶意攻击手段存在?明明都能看出完全是恶意攻击,这样的评价也能过亚马逊的post review系统?”

B卖家:

”我曾经遇到过一个美国本土卖家做的一个儿童产品,三个月单款做爆,一开始就是找几个朋友送了产品做了简单的测评,后面700个多个都是自然评价,后来被中国的卖家盯上了,搞了一堆差评,iisting直接被冻结,最后100多万的货要丢掉「浪费啊,下次记得找所长米哥我给他找渠道处理还能找回部宝马5!」,他去年还找我收他一批货,现在他一提到中国卖家就恨死了“

JOHN:

"想说的是,经验丰富的本土老美卖家他们不「刷单」,他们会引导真正的客户为他的listing服务,从而拿到page 1和keyword ranking,同时,他们深知amazon is not the only one of the sale channels of their brand distribution ,亚马逊并非他们品牌产品的唯一销售渠道,各种线下联动机制运营使得美国本土卖家能轻松地找到自己的独特的竞争优势与壁垒,比如合规COMPLiANCE"


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我在第91篇时曾经贴了好几个复习贴但是原贴的链接失败了,我再这里重新贴一下:

1、跨境电商线上线下融合定价策略 点击进行复习

2、46000个亚马逊eBay无英国VAT裸奔将被血洗的听证会 点击这里复习

3、刷单?不刷单?刷评价?不刷评价?点击这里复习

4、美国消费者年龄性别消费习惯 点击这里复习

还有旺季必备的三连发美国电商零售数据分析:

1、独立站崛起的秘籍 点击复习

2、独立站的8个转化为度 点击复习

3、万圣节爆单必备 点击复习


那么就引出了本文最核心的重磅消息:

美国23个州+1个特别行政区同意参与MTC执行向在线电商平台卖家有关关联税务的自愿申报计划


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下文为全文转载自MTC官方网站并由所长翻译,这里仅把此新闻素材做所长阿米个人英文翻译学术研究使用,不代表本人、本公众号言论或任何立场。如有错漏,请联系本人rice_cheng@foxmail.com进行编译,更多问题请访问www.mtc.gov 联系MTC


先看第一条新闻:


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The Nexus Committee met by teleconference in closed session on April 18, May 16, June 20 and July 18, 2017 in order to discuss and develop for consideration a limited- time voluntary disclosure Proposal to be made available to online sellers that have nexus with a state as a result of having inventory located in a fulfillment center or warehouse in that state operated by a marketplace provider or from other nexus- creating activities of a marketplace provider in the state. 



美国关联委员会在2017年4月18日,5月16日,6月20日和7月18日,分别举行了4次闭门电话会议,主要讨论和研究了有关一项旨在为因其在注册州产生关联问题的线上卖家提供有限时间内的自愿披露计划,这个计划主要是要解决为其实际库存商品存储于由其他关联实体服务商运营的实体物流配送中心或者仓库的某个州,但其提供的本地仓储物流配送服务却覆盖不同州而产生的关联问题。




看上去有拗口,简单点说:

美国关联委员会已经悄悄地开了四次闭门大会,讲的就是怎么样收拾这些登记在某个州的亚马逊FBA仓库或者其他美国第三方仓储物流配送服务的卖家们在实际销售时不同州之间的配送而产生的销售关联税务问题。

怎么解决,远的不说,他们先提出一个自愿披露计划,让你们自己先按跟他们商量约定的条款和金额缴纳过往在注册地以外的不同州销售产品产生的销售税或使用税,缴纳了以后呢以后就不再追究,新的销售就按商量好的方式方法来缴纳。

这个自愿披露计划是有时间限制的,如果你在宽恕期内没有跟委员会达成一致,以后你被各州起诉追缴相关销售税、使用税或其他因关联产生的税务问题时,就可能要付出在宽恕期计划高很多倍的费用和时间。


这里稍微有再补充一些网络收集来的科普知识:

什么是关联

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美国各州及地方政府均设有各自的税收法律以及税制体系,包括独立的税法规定、税收征缴以及税务司法机构。 州(地方)政府可征收州(地方)所得税、消费税、使用税、财产税等,部分州还征收特许权税。美各州及地方政府税收规定存在差异。一家从事跨州业务的美国公司是否要在不同州申报纳税,取决于该公司是否在该州建立了“关联” 。 “关联”的建立通常与公司的经营活动有关。




nexus的英文定义:A nexus in general means a connection. The term nexus is used in tax law to describe a situation in which a business has a "nexus" or presence in a state and is thus subject to state income taxes and to sales taxes for sales within that state.


所谓的nexus是一种情况,当企业在某个州的经营遇到了某些情况,州税法就认为该企业和这个州建立了联系,进而就要在这个州缴纳州所得税,这种境况就叫做nexus。


如是否有来源于该州的营业收入、是否在该州拥有资产、公司的在职人员在该州是否有实际经营活动等。一旦该州认定公司与本州有足够的“关联”,就有权对公司征收所得税或其他税。如一家公司与数州都有足够的“关联”,则需将总应纳税所得在几个州之间进行分摊后再分 别计算各州所得税。




按照AICPA美国会计师协会的建议,一般来说,专业分摊原则通常考虑三个因素:工资、财产和销售收入。大多数州允许三因素平等权重,也有一些州对三因素给予不同权重。 所以,关联意味着你需要考虑美国各州的公司所得税规定、税率均有不同。




说白了,就是,美国的官大爷们都晓得你们这些线上卖家在钻美国不同州税务差异的漏洞,现在果子熟得也差不多,再加上特朗普总统正在推动的减轻美国国内企业税务的税改,虽说不晓得什么时候能实现,但是这么一来很多本来就缺钱的州更雪上加霜。这次的线上电商卖家自愿披露计划,刚好能多少补充点各州的税务空缺。




地主家都没有余粮了......


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那么问题来了,这个National Nexus Program美国国家关联项目专委会又是什么东西?


我们来一起看看我摘选翻译的委员会的章程:「原文可登录MTC下载」


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Charter of the National Nexus Program of the Multistate Tax Commission




Adapted and updated from the Nexus Program Plan as Adopted by the National Nexus Advisory Committee and Multistate Tax Commission Executive Committee May 10, 1990 ,Revised July 25, 2013

以下章程适用于Nexus Program Plan关联项目计划,并于1990年5月10日创建、2013年7月25日由Multistate Tax Commission Executive Committee 跨州税务委员会执委会及National Nexus Advisory Committee 国家关联交易建议委员会重新修订




I. Purpose and Desired Results 目的与追求的结果


The National Nexus Program (NNP) is a program of the Multistate Tax Commission created by and composed of member states. The purpose of the NNP is to encourage and facilitate –

National Nexus Program (NNP)国家关联项目是由Multistate Tax Commission跨州税务委员会创建的并为由其成员州组成。这个NNP项目旨在鼓励和促进:




1、Compliance with nexus law by those engaged in interstate commerce; 

互联网电商经营者在关联法律的合规


2、Cooperation among states regarding development and enforcement of nexus law; 

不同州之间有关关联法律的发展和执法的相互合作


3、Education of taxpayers and state personnel about nexus; and 

教育纳税人和各州个人有关关联法律


4、Fair and consistent enforcement of nexus law. 

关联法律的公正及一致的执行





II. Description of Program Activities 组织描述及项目活动




The Program undertakes activities to further its purpose, including – 

本项目为其存在目执行相关的活动,包括:




A multi-state voluntary disclosure program in which non-filers may, through a confidential and substantially uniform process, and single point of contact, limit back-tax and penalty liability arising from potential misconstrue of nexus law; 

一个为那些可能因关联法律被曲解而可能产生未申报者而设立的跨州的自愿申报项目,旨在通过一个保密且充分地统一流程和双方签署合约上各个要点,解决其有限的溯源课税及追罚责任,进而解决其前述产生的税务问题,





Information exchange among Program member-states; 

在其项目成员州之间进行信息交换





Nexus School, a training course for state personnel regarding the basics of nexus law and techniques of discovery and nexus audit; 

关联法律学院,旨在为各州个人提供实体法律及如何发现、审查关联法律问题的技术培训课程





Other educational programs and presentations regarding nexus law and the availability of multi- state voluntary disclosure; 
其他关于关联法律的跨州自愿申报可能性的教育项目和报告




Litigation support to states on matters of nexus law; and 

 在各州有关关联法律发起诉讼的支持





Staff support to the Nexus Committee, Executive Committee, and Commission. 

在关联专委会、执行委员会和总委会的人员支持





III. Description of Committee Activities 有关专委会的描述




The Nexus Committee meets periodically at meetings open to the public, except for sessions that are closed pursuant to the Commission’s Public Participation Policy.  It furthers its purposes by

关联专委会周期性举行会议,除了某些基于总委会的公共参与条例而闭门以外的都是向公众公开,它是为了:




Advising Program staff and the Executive Committee regarding nexus law and its administration; 

为项目工作人员及执委会建议有关关联法律及其运营的建议





Advising Program staff regarding policies and administration of the multi-state voluntary disclosure program; 

为项目工作人员提供有关跨州自愿申报项目的相关条例及执行建议





Encouraging and facilitating industry-wide, multi- state voluntary-disclosure agreements; 

鼓励和推动多行业的跨州自愿申报协议达成





Coordinating compliance projects among member states and other Commission committees; 

协同成员州及其他委会会委员们就不同的项目达成协调和共识





Facilitating information exchange among 

促进上述机构及群体的信息交换





Providing a public forum for comment on and the National Nexus Program; and 

提供有关National Nexus Program国家关联计划的公开论坛





Providing educational programs to state and members of the public. 

为参与项目各州及公众成员提供有关教育支持




看明白了吗?

这个委员会就是专门给Multistate Tax Commission Executive Committee 跨州税务委员会执委会及National Nexus Advisory Committee 国家关联交易建议委员会招兵买马车前马后人前人后你来我往搞事情挖金子补窟窿的。


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看完了上面的,你可能就会撇一嘴「嚓,米哥你就瞎唬人吧?!上面不清清楚楚写着只是闭门会议嘛,关我们中国跨境卖家一毛钱关系哟」。




你这么想,你家掌钱的晓得嘛?Too young , too naive.




我们来接着看吓一跳的重磅公告:



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2017年9月1日下午3点,美国MTCMultistate Tax Commission跨州税务委员会发布正式公告

ONLINE MARKETPLACE SELLER VOLUNTARY DISCLOSURE INITIATIVE 

在线商城卖家自愿披露计划










The Multistate Tax Commission National Nexus Program is offering a special limited- time voluntary disclosure initiative (described below), in which the following states are participating: 

美国跨州税务委员会及国家管理项目委员会正式向以下23个州+1个特别行政区正在参与的一项特别的限期自愿披露计划(具体描述如下文)




Alabama, Arkansas, Colorado, Connecticut, District of Columbia, Florida, Idaho, Iowa, Kansas, Kentucky, Louisiana, Massachusetts, Minnesota, Missouri, Nebraska, New Jersey, North Carolina, Oklahoma,, Tennessee, Texas, Utah, Vermont, and Wisconsin. 

包括:

阿拉巴马州,阿肯色州,科罗拉多州,康乃狄格州,哥伦比亚特区,佛罗里达州,爱达荷州,爱荷华州,堪萨斯州,肯塔基州,路易斯安那州,马萨诸塞州,明尼苏达州,密苏里州,内布拉斯加州,新泽西州,北卡罗纳州,俄克拉荷马州,南达科他州,田纳西州,得克萨斯州,犹他州,佛蒙特州和威斯康星州。




The States listed above will consider applications for voluntary disclosure received by Multistate Tax Commission (MTC) staff during the time period August 17, 2017 through October 17, 2017 from taxpayers meeting the following eligibility criteria: 

上述各州将考虑实施由Multistate Tax Commission (MTC) 跨州税务委员成员提供的有关自愿披露申请计划,申请时间从2017年8月17日止2017年10月17日,有关涉及符合以下条件的纳税人均可进行申报:




1、The taxpayer has not yet registered with the state taxing authority, filed returns with such state for the tax type that the taxpayer is seeking voluntary disclosure relief for (sales/use tax, income/franchise tax, or both), made payments of such taxes to, or had any other prior contact with the state concerning liability or potential liability for such tax type. 

1、纳税人还没在其注册所在州税务机构进行税务登记,填写申请表中相关信息,如缴税人正在寻求的自愿披露计划有关的不同的税务种类,如销售税,使用税,所得税、加盟税等,并为这些申报的税务支付税款,或者其他跟所在州有可能或相关的其他类似税务问题


Note: 

North Carolina will consider an application by an online marketplace seller to participate in the initiative that has received prior contact concerning tax liability or potential tax liability. 

备注:

北卡罗来纳州将考虑为其注册地的在线电商卖家准备一个申请计划,为卖家提供其关注的纳税义务及可能的纳税义务提供优先申报。




2、The taxpayer is an online marketplace seller using a marketplace provider/facilitator (such as the Amazon FBA program or similar platform or program) to facilitate retail sales into the state and represents that it does not have any nexus-creating contacts in the state, except for the online marketplace seller’s inventory stored in a third-party warehouse or fulfillment center located in the state or other nexus-creating activities performed by the marketplace provider/facilitator on behalf of the online marketplace seller in the state. 

2、纳税人如果是一个在线电商平台的卖家,且其在本州内使用在线电商平台服务商或提供商(如亚马逊的FBA项目或其他类似平台或项目)提供的零售配送服务,只要这些在线电商卖家们的库存商品是存储在非本州第三方的仓库或者配送中心或其他在非本州由电商平台服务商/提供商代表的在线交易电商产生关联活动服务,则代表其在本州并有物流实体关联




A “marketplace provider/facilitator” is a person who facilitates a retail sale by an online marketplace seller by

电商平台服务商/提供商是一个为在线电商卖家提供促成其零售销售服务的个体




 (1) listing or advertising for sale by the online marketplace seller on a website, tangible personal property, services, or digital goods that are subject to sales/use tax; 

在其网站、实际个人物业、服务、数码产品服务上进行旨在为在线卖家提供促成其销售或者使用税务而进行的刊登或者广告服务个体




(2) either directly or indirectly through agreements or arrangements with third parties collecting payment from the customer and transmitting that payment to the online marketplace seller; and provides fulfillment services (including sortation services) to the online marketplace seller. 

直接或间接通过协议或与第三方协议从消费者中收集付款并转移该笔支付款给在线电商卖家,或为其提供物流配送服务(包括分类服务)的个体





3、The taxpayer has timely applied electronically (using either the online application provided on the MTC website at www.mtc.gov or MTC pdf application form available on the MTC website and emailed to MTC staff at email address nexus@mtc.gov) to the state for voluntary disclosure relief through the MTC Multistate Voluntary Disclosure Program (MVDP), in accordance with the process set forth at http://www.mtc.gov/Nexus- Program/Multistate-Voluntary-Disclosure-Program. 

纳税人可在有限的时间内登录MTC Multistate Voluntary Disclosure Program (MVDP的以下网站:http://www.mtc.gov/Nexus- Program/Multistate-Voluntary-Disclosure-Program,获取所在州有关自愿披露减免计划的申请事宜,通过电子形式(通过如MTC网站提供的 www.mtc.gov在线申报,或填写MTC pdf申请表并通过nexus@mtc.gov邮箱地址发申请邮件给MTC 的员工进行申请。




The taxpayer will need to state in the application that the taxpayer is applying for voluntary disclosure relief under this initiative and provide complete and accurate disclosure of the information requested, which will be used to establish eligibility. 
纳税人需要在申请表中声明其申请的自愿披露减免是基于这个计划并愿意提供用于建立资格审查所需的所有完整和精确信息




Note: 

The application form requests that the applicant provide an estimate of back tax liability to the state for the prior 4 years and contains the statement: “National Nexus Program staff will not process an application when the good-faith estimate for all tax-types for the look- back period is less than $500 in this state.” Please be advised that applications received under this special time-limited online marketplace seller voluntary disclosure initiative will be processed, even when estimated back tax liability is less than $500. 

备注:

申请表中所申请的是一份申请减免过去4年本州估计的退缴税债务,并包含以下声明:

National Nexus Program 国家关联项目的工作人员不会处理一个基于诚意估计在本州所有追溯期内可能涉及税项总计少于500美金的申请。请注意,申请表示在以下的特定时间内针对在线电商卖家自愿披露计划的进行,在该期限内,即使涉及的追缴税款少于500美金也应该进行申请。




Also, response times permitted in this initiative may be shorter than those provided in the MTC Procedures for Voluntary Disclosure, in order to ensure that the taxpayer timely complies with Paragraph 4 below. 

同时,为了确保纳税人们符合在下面的第4条中的要求,这个计划所允许的响应时间可能比MTC Procedures for Voluntary Disclosure MTC自愿披露流程更短。





The taxpayer is seeking relief from any past due sales/use tax, including interest and penalties, and if applicable, income/franchise tax liability, including interest and penalties, in connection with its online retail sales activity in the state, except for sales/use tax collected but not remitted, with the taxpayer agreeing to register as a seller or retailer with the state and timely collect, report and remit sales/use tax and file returns on all taxable retail sales to customers in the state prospectively as of the effective date (not later than December 1, 2017—taxpayers are encouraged to commence collection and remittance of sales/use tax prior to that date) of the voluntary disclosure agreement.

4、纳税人是正在寻求对其过去因为与其本州在线上零售电商活动而产生任何销售税/使用税,包括因此产生的利息与罚金以及如果可以被获申请的话,所得税/加盟税的缴税义务进行减免,已经缴纳的销售税/使用税将不包括被减免的范围内,同时根据本次自愿披露协议,纳税人同意在本州注册称为一个卖家或者零售商,且根据本州的要求在有效期内(不晚于2017年12月1日)按时申报并缴纳销售税/使用税,填写申报所有针对消费者产生的零售销售应该缴纳的各项税费,纳税人应在该有效期限前主动开始收集并缴纳相关的销售税/使用税。




 If subject to income/franchise tax, the taxpayer further agrees to timely file income/franchise returns and pay such taxes due, commencing with the tax year including the effective date (not later than December 1, 2017) of the voluntary disclosure agreement. If the taxpayer has any collected but unremitted sales/use tax, then the taxpayer agrees to remit such tax to the state, including penalties and interest. 

如事关所得税/加盟税,根据本次自愿披露协议,纳税人更应同意及时地整理纳税申报收入/加盟及缴纳相应的税款,不晚于2017年12月1日前开始准备当年的税务申报。如果纳税人还有已统计却还没缴纳的销售税/使用税,其同意把相关的税费缴纳、相关罚款及利息交纳于本州。




Note: 

States will not waive tax, penalties or interest on collected but unremitted taxes. 

备忘:

已登记但未缴纳税费将不再各州享受税务、罚金和利息的豁免




As provided in the MTC Procedures of Multistate Voluntary Disclosure, a taxpayer can apply to a state for voluntary disclosure anonymously and will not be required to disclose its identity to the state until the taxpayer registers with the state and the voluntary disclosure agreement is executed. 

如MTC Procedures of Multistate Voluntary Disclosure跨州自愿披露流程所提供的,纳税人可以匿名申请一个州的自愿披露,且不会被要求向本州公开其真实身份,直至纳税人在本州注册且自愿披露协议执行完成为止。







5、The taxpayer may choose which state and which tax type (sales/use tax, income/franchise tax or both) to seek voluntary disclosure relief for. The taxpayer can also withdraw the application for voluntary disclosure with any state at any time prior to execution of the voluntary disclosure agreement. 

5、纳税人可以选择那个州及那个税种(销售税/使用税/所得税/加盟税或这些税款中的两者)来寻求自愿披露减免。纳税人同样可以在自愿披露协议执行前的任何时间的任何州撤回减免申请。




Normally, when a taxpayer applies for voluntary disclosure relief with states through the MTC MVDP, the taxpayer will be required to file returns and pay back tax liability, plus interest, for the lookback period that the state uses, which is generally the prior three to four years or more, depending on the state’s law or policy. 

一般来说,当一个纳税人通过MTC MVDP在不同的州申请自愿披露减免时,他将被要求在本州所追溯的时间内(通常是本次申报前3/4年或更长,根据各州的法律或条款不一)填写申报表并执行包括利息在内的缴税义务。




6、The state will then waive tax liability, interest and penalties for the time period prior to the lookback period.

6、各州将豁免在追溯期之前的相关缴税责任、利息及罚金。




Under the special time-limited initiative described above, for taxpayers meeting the above criteria, the states identified above (unless otherwise indicated) will agree to waive sales/use and income/franchise back tax liability, including penalties and interest, for prior tax periods, without regard to any lookback period, provided the taxpayer registers as a seller or retailer to collect, report and remit sales/use tax and commences to file sales/use tax returns and remit sales/use tax as of the effective date (not later than December 1, 2017) set forth in the voluntary disclosure agreement, and if the taxpayer is subject to income/franchise tax, the taxpayer commences filing income/franchise tax returns and paying tax due, commencing with the tax year that includes the effective date of the voluntary disclosure agreement (not later than December 1, 2017). 

在上述描述的特定时间限制的计划范围内,符合上述条件资格要求的纳税人,上述提及确认的各州(除非其他特定州以外)将统一豁免销售税/使用税/所得税/加盟税的追溯缴税责任,包括相应的罚金及离心,在豁免期限之前,将不考虑任何其他追溯期,将为纳税人提供注册为卖家或零售商进行税务登记、报告和缴纳相应的销售税/使用税并跟自愿披露协议约定,着手整理从不晚于2017年12月1日的有效日期前销售税/使用税的申请以及缴纳销售税/使用税。

如果纳税人是针对所得税/加盟税,纳税人将着手所得税/加盟税地税务申请表和支付相应的税费,同时其应着手按自愿披露协议中规定的不晚于2017年12月1日前有效期内地税务年申报。




Note: 

See footnotes for Colorado, D.C., Massachusetts, Minnesota, and Wisconsin. Colorado will provide back tax liability relief for sales/use tax, but will require payment of back tax liability and interest for a 4-year lookback period for income/franchise tax. D.C. will consider granting shorter or no lookback period for applications received under this initiative on a case by case basis.

备注:

参考脚注中有关科罗拉多州、华盛顿特别行政区,马萨诸塞州、明尼苏达州和威斯康星州的提示。

其中科罗拉多州将为销售税/使用税提供后缴税费的豁免,但要求支付在追溯期的4年内有关的所得税和加盟税的后缴税费。而华盛顿特别行政区将考虑在这个计划下按不同的个案基础情况给予申请者更短甚至没有追溯期。




 Massachusetts requires compliance with its standard 3-year lookback period; this lookback period in a particular case may be less than 3 years, depending on when vendor nexus was created. 

马萨诸塞州则要求申请者支付3年的追溯期税费,而某个特定案例中这个追溯期根据卖家实际产生的管理日期有可能会少于3年。




Minnesota’s customary lookback period is 3 years for sales/use tax and 4 years (3 look-back years and 1 current year) for income/franchise tax. 

Minnesota will grant shorter lookback periods to the time when the marketplace seller created nexus. 

明尼苏达州通常的针对销售税和使用税的追随期是3年,而针对所得税和加盟税则为4年(3年追溯期加现行的1年)

明尼苏达州将给予电商平台的卖家实际产生关联时间更短的追随期




Wisconsin will require payment of back tax liability and interest for the following lookback periods: for sale/use tax, commencing January 1, 2015; for income/franchise tax, including tax years 2015 and 2016. 

The Wisconsin lookback period will be limited to prior years during which the marketplace seller had nexus. 

威斯康星州则要求在追溯期内纳税人恤缴纳相应的后缴税费及相应的利息,而对于销售税/使用税,则着手于2015年1月1日起包括2015年和2016年两个税务年内的所得税/加盟税,其追溯时间将只限制于电商平台卖家发生关联之后的年份。




The States participating in this special time-limited voluntary disclosure initiative have agreed not to disclose to other taxing jurisdictions the identity of any taxpayer  entering into a voluntary disclosure agreement under this special time-limited initiative, except as required by law, pursuant to a court order, or in response to an inter-government exchange of information agreement in which the requesting entity provides the taxpayer’s name and taxpayer identification number. 




Blanket requests from other jurisdictions for the identity of such taxpayers will not be honored. 

除来法律要求以外,参与这次特别时间限制的自由披露计划的各州一致同意无论是一份法庭的命令或根据一份政府内部信息交换协议,都不再要求其他税务司法管辖以核定任何参与本次特别自愿披露计划的纳税人身份,或要求各州提供纳税人的姓名和税务登记号码。




美国跨境电商卖家变天在即,接回本篇开头所提及的,美国本土卖家在合规经营上比中国卖家更舍得投入,这词的消息在中国卖家群体内几乎没人注意到,我也是经过JOHN提醒才发现这个事情。




在加州的拜访基友的这几天,我们也咨询了包括本土品牌跨国贸易卖家、AICPA美国注册会计师事务所合伙人和一些美国本土卖家对于这个问题的看法:




来自本土品牌跨国贸易卖家认为:

美国的跨州销售税其实存在明显的操作漏洞,即使是他们这样的在美国做了十多年的跨州销售,也还是最终采用了一个折中的方案。




我的基友AICPA美国注册会计师事务所合伙人:

美国的电商跨州销售税问题,本身就是个方案简单但执行困难的情况,即使在加州,不同的市郡县都存在不同的销售税/使用税问题。


OVDP-tax-disclosures.jpg




有关美国税务问题,我晚点给安排这个资深AICPA给大家解答解答如何?




美国本土跨境品牌卖家:

美国人谁都敢得罪,就是不敢得罪IRS(美国国税局),因为IRS比FBI、CIA甚至NSA都要可怕,愿意参与本次的豁免计划,总地来说,愿意参加的比例还挺高。

税务豁免可以清洗掉一大批不受游戏规则的海外卖家,同时也能更好地支持品牌卖家的品牌战略之路。




比如,我们在悄悄内测的美国本土消费者新品测评视频产品,就能更好地为卖家提供真实的消费者体验视频服务。


Facebooks-Year-in-Review-video-launches.jpg










共同点:




虽然本次的MTC领头的电商税务豁免计划有各种操作上的困难,但是从长远来看,电商缴跨州销售税在美国是各州弥补即将推动的税改的一个有效增收方案,同时也配合特朗普总统对以高科技电商企业为代表的精英集团施压,看样子除非美国这次的税改有新的变化,这波席卷而来的电商缴税浪潮也代表着电商正式被各国政府纳入贡献税收的重大来源时代到来。




有关这次23个州+1个特别行政区在MTC 协调下向美国电商卖家开刀的影响,我将在明后天的第93篇中进行一一分析分享。




感谢以下的伙伴对跨境二米show的支持



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所长三大任务:给年税后净利润在100万至500万的卖家




1、找更优质的产品供应;

2、找更便宜的资金供应;

3、辅助走到目的国多渠道:




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