歐VAT新法案讓中國(guó)賣家失勢(shì)?他說(shuō)未必-ESG跨境

12月9日消息，日前，歐盟委員會(huì)(European Commission)公布針對(duì)商品貿(mào)易的VAT(value-added sales tax指增值稅)規(guī)范化的新法案，擬定將取消歐盟外賣家22歐元的進(jìn)口免稅額度。

針對(duì)該新法案，跨境品牌服務(wù)商ESG集團(tuán)CEO Alan Lim指出，該法案的提出對(duì)中國(guó)有實(shí)力的規(guī)范賣家反而是好事，因?yàn)樵诠降馁Q(mào)易環(huán)境下這類賣家能獲得更快速的發(fā)展。

據(jù)了解，在過(guò)去，歐盟外的跨境電商賣家銷往歐盟內(nèi)產(chǎn)品，只要貨值低于22歐元，均能免繳VAT稅款。該規(guī)則導(dǎo)致一些跨境賣家有意低報(bào)商品的價(jià)值，以免除增值稅?，F(xiàn)在每年有大概1.5億個(gè)進(jìn)入歐盟內(nèi)的包裹都是免稅的。因此，歐盟才想取消22歐跨境貿(mào)易免稅額度以整治VAT詐騙。

而在Alan看來(lái)，歐盟開(kāi)始針對(duì)跨境VAT詐騙發(fā)起新措施，將導(dǎo)致一部分不規(guī)范納稅的不良賣家遭到打擊，這些不良賣家離場(chǎng)后，中國(guó)規(guī)范納稅的賣家必然能越做越好。

此外，在整個(gè)貿(mào)易環(huán)境更加公平規(guī)范的環(huán)境下，類似TESCO這類大的渠道品牌也會(huì)開(kāi)始跟有實(shí)力的中國(guó)賣家進(jìn)行長(zhǎng)期合作關(guān)系，而不只是局限于短期的銷售。

“與此同時(shí)，當(dāng)新的賣家看到這些有實(shí)力規(guī)范越做越大時(shí)，也會(huì)開(kāi)始規(guī)范去做跨境出口電商。整個(gè)生態(tài)就會(huì)往好的有序規(guī)范的一面進(jìn)行發(fā)展。”Alan如此說(shuō)道。

當(dāng)然，除了取消跨境貿(mào)易免稅額外，歐盟還針對(duì)歐盟內(nèi)部跨境貿(mào)易商的VAT繳納簡(jiǎn)單化。那歐盟內(nèi)的跨境賣家貿(mào)易稅繳納更加便利會(huì)不會(huì)導(dǎo)致中國(guó)賣家的競(jìng)爭(zhēng)力下降呢？

對(duì)此，Alan分析道，實(shí)際上，針對(duì)歐盟內(nèi)的跨境VAT納稅本身就沒(méi)很好的監(jiān)管模式，所以歐盟內(nèi)的跨境賣家本身大概有九成的企業(yè)也沒(méi)規(guī)范繳納VAT。因此，他認(rèn)為該方案的產(chǎn)生除了為了減輕小賣家負(fù)擔(dān)和讓VAT繳納流程簡(jiǎn)化外，更多是為了讓賣家去規(guī)范納稅。

“整個(gè)方案的出臺(tái)，更多是來(lái)源于稅收流失對(duì)稅局的壓力。當(dāng)然，這些方案正式實(shí)施可能還有一段時(shí)間。比如取消跨境免稅額度是2017年才正式申報(bào)，估計(jì)得到2021年才真正實(shí)施?！盇lan說(shuō)道。

據(jù)了解，歐盟增值稅(EU VAT)是對(duì)附加在商品和服務(wù)的價(jià)值征稅的一種消費(fèi)稅，適用于在歐洲交易的、用于使用或消費(fèi)的商品或服務(wù)。就跨境貿(mào)易而言，對(duì)于歐洲商家來(lái)說(shuō)，出口不需要收取，但進(jìn)口到歐洲國(guó)家則需要征收。

附歐盟委員會(huì)針對(duì)跨境VAT新法案對(duì)外新聞 稿中四大措施的細(xì)則：

New VAT rules for sales of goods and services online:Currently,online traders have to register for VAT in all the Member States to which they sell goods.Often cited as one of the biggest barriers to cross-border e-commerce,these VAT obligations cost businesses around?8,000 for every EU country into which they sell.We are now proposing that businesses make one simple quarterly return for the VAT due across the whole of the EU,using the online VAT One Stop Shop.This system already exists for sales of e?services such as mobile phone apps,and has been proven successful with more than?3 billion in VAT being collected through the system in 2015.Administrative burdens for companies will be reduced by a staggering 95%,giving an overall saving to EU business of?2.3 billion and increasing VAT revenues for Member States by?7 billion.

Simplifying VAT rules for micro-businesses and startups:A new yearly threshold of?10,000 in online sales will be introduced under which businesses selling cross-border can continue to apply the VAT rules they are used to in their home country.This will make complying with VAT rules easier for 430,000 companies across the EU,representing 97%of all micro-business trading cross?border.A second new yearly threshold of?100,000 will make life easier for SMEs when it comes to VAT,with simplified rules for identifying where their customers are based.The thresholds could be applied as early as 2018 on e?services,and by 2021 for online goods.Other simplifications would allow the smallest businesses to benefit from the same familiar VAT rules of their home country,such as invoicing requirements and record keeping.The first point of contact will always be with the tax administration where the business is located and businesses will no longer be audited by each Member State where they have sales.

Action against VAT fraud from outside the EU:Small consignments imported into the EU that are worth less than?22 are currently exempt from VAT.With around 150 million parcels imported free of VAT into the EU each year,this system is open to massive fraud and abuse,creating major distortions against EU business.Firstly,EU businesses are put at a clear disadvantage since unlike their non-EU competitors,they are liable to apply VAT from the first eurocent sold.Secondly,imported high-value goods such as smartphones and tablets are consistently undervalued or wrongly described in the importation paperwork in order to benefit from this VAT exemption.The Commission has therefore decided to remove this exemption.

Equal rules for taxing e-books,e-newspapers and their printed equivalents:Current rules allow Member States to tax printed publications such as books and newspapers at reduced rates or,in some cases,super-reduced or zero rates.The same rules exclude e-publications,meaning that these products must be taxed at the standard rate.Once agreed by all Member States,the new set-up will allow–but not oblige–Member States to align the rates on e-publications to those on printed publications.

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