欧VAT新法案让中国卖家失势?他说未必-ESG跨境

12月9日消息，日前，欧盟委员会(European Commission)公布针对商品贸易的VAT(value-added sales tax指增值税)规范化的新法案，拟定将取消欧盟外卖家22欧元的进口免税额度。

针对该新法案，跨境品牌服务商ESG集团CEO Alan Lim指出，该法案的提出对中国有实力的规范卖家反而是好事，因为在公平的贸易环境下这类卖家能获得更快速的发展。

据了解，在过去，欧盟外的跨境电商卖家销往欧盟内产品，只要货值低于22欧元，均能免缴VAT税款。该规则导致一些跨境卖家有意低报商品的价值，以免除增值税。现在每年有大概1.5亿个进入欧盟内的包裹都是免税的。因此，欧盟才想取消22欧跨境贸易免税额度以整治VAT诈骗。

而在Alan看来，欧盟开始针对跨境VAT诈骗发起新措施，将导致一部分不规范纳税的不良卖家遭到打击，这些不良卖家离场后，中国规范纳税的卖家必然能越做越好。

此外，在整个贸易环境更加公平规范的环境下，类似TESCO这类大的渠道品牌也会开始跟有实力的中国卖家进行长期合作关系，而不只是局限于短期的销售。

“与此同时，当新的卖家看到这些有实力规范越做越大时，也会开始规范去做跨境出口电商。整个生态就会往好的有序规范的一面进行发展。”Alan如此说道。

当然，除了取消跨境贸易免税额外，欧盟还针对欧盟内部跨境贸易商的VAT缴纳简单化。那欧盟内的跨境卖家贸易税缴纳更加便利会不会导致中国卖家的竞争力下降呢？

对此，Alan分析道，实际上，针对欧盟内的跨境VAT纳税本身就没很好的监管模式，所以欧盟内的跨境卖家本身大概有九成的企业也没规范缴纳VAT。因此，他认为该方案的产生除了为了减轻小卖家负担和让VAT缴纳流程简化外，更多是为了让卖家去规范纳税。

“整个方案的出台，更多是来源于税收流失对税局的压力。当然，这些方案正式实施可能还有一段时间。比如取消跨境免税额度是2017年才正式申报，估计得到2021年才真正实施。”Alan说道。

据了解，欧盟增值税(EU VAT)是对附加在商品和服务的价值征税的一种消费税，适用于在欧洲交易的、用于使用或消费的商品或服务。就跨境贸易而言，对于欧洲商家来说，出口不需要收取，但进口到欧洲国家则需要征收。

附欧盟委员会针对跨境VAT新法案对外新闻 稿中四大措施的细则：

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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