Cross-border import tax calculation

When engaging in cross-border imports in the past, it was necessary to calculate commodity taxes and fees. The calculation of taxes and fees is more complicated, so I sorted out the information and shared it with you.

1. Basic knowledge

1.1 Tax Types

1. BBC/BC: Cross-border e-commerce import comprehensive tax = tariff * 0 + (consumption tax + import value-added tax) * 70%
2. CC: Personal postal tax, the tax amount is less than 50 yuan exempted
3. General trade: tax = tariff + consumption tax + import value-added tax

The difference between cross-border comprehensive tax and general trade tax is that the comprehensive tax tariff is zero, and the consumption tax and import value-added tax are 70%

1.2 Price Type

1. Duty-paid price = sales price (excluding tax) - Pratt & Whitney + shipping + insurance
2. Duty-paid price = sales price (tax included) - tax - inclusive + shipping + insurance
3. Tax base price (transaction offers)

Tax base price = sales price (tax included) - Pratt & Whitney + freight + insurance price = duty-paid price + tax

Tax base price = sales price (excluding tax) - Pratt & Whitney + freight + insurance price = tax-paid price

If the goods are sold at a tax-inclusive price, it is necessary to calculate the tax and fee based on the tax-inclusive price, and finally get the tax-paid price for the customs to use.

1.3 Explanation of terms

Cross-border currently only supports the sale of tax-included goods, so the following content is based on this.

sample

There is a product A in the order, the quantity is 3, the market price of the product is 200, and the sales price is 100.

This order participates in the full discount activity, 30 off when the order is over 200; this order uses a coupon, 30 off when the order is over 200.

The full discount is an ordinary discount, and the reduced money does not participate in tax calculation; coupons are non-ordinary discounts, and the reduced money still needs to participate in tax calculation.

noun

noun	value	illustrate
market price	200	Underlined price, for display
Sales price (tax included)	100	The real selling price, the current cross-border sales price is tax-included.
Pratt & Whitney	30 (order dimension), 10 (item single dimension)	Time-limited special sale (meaning direct drop or spike), store full discount, etc., every user can enjoy
non-inclusive	30 (order dimension), 10 (item single dimension)	Some users cannot enjoy vouchers, store coupons, points, etc.
Order payment price	240 = Sales Price - Inclusive - Non-inclusive = 100*3-30-30	The actual amount paid by the user, all discounts need to be removed
item actual payment amount	80 = 240 / 3
Tax base price	= Sales Price - Pratt & Whitney + Shipping + Insurance = 100 - 10 = 90	The sales price (including tax) minus the inclusive tax that does not participate in the tax calculation, plus the freight and insurance price, refer to the customs definition. This value is currently calculated by the transaction.
tax	For tax-included goods, the tax is calculated by the tax base price Tax = Tax base price Tax rate = 90 0.91 = 8	The real formula is more complicated, please refer to the tax calculation chapter. The essence is to split the tax base price into duty-paid value and taxes, and the calculation of taxes and fees is done by cross-border
Dutiable value	= Sales Price - Pratt & Whitney + Shipping + Insurance Price - Taxes = Tax Base Price - Taxes = 82	Use this price to pay taxes to the customs, and the customs will use this price to calculate taxes and fees. General conditions (tax-included mode) Duty-paid price + taxes = Tax base price Taxes = Duty-paid price * Cross-border comprehensive tax rate % Duty-paid value * ( 1+ cross-border comprehensive tax rate %) = tax base price If the cross-border comprehensive tax rate is known, when the tax base price is known, the duty-paid price can be calculated

1.4HSCODE

HSCODE is the customs code . The customs code is formulated by the International Customs Council, and its full English name is The Harmonization Code System (HS-Code). It is a system for quantitative management of tax rates applicable to and refundable for entry and exit of various products. Since 1992, China Customs has adopted the HS code system, which is composed of eight digits and later changed to ten-digit codes. Each number corresponds to the product name that meets the conditions.

2. Tax calculation

2.1 Calculation of general trade tax

General trade tax = tariff + consumption tax + import value-added tax

2.1.1 Various tax formulas

tax	Calculation formula	tax basis	Applicable tax rate
Tariffs (may include general tax rates, most-favored-nation tax rates, provisional tax rates)	= Duty-paid price * Tariff rate	Duty-paid value	Duty payment rate selection: if the goods have the most favored nation tax rate - the most favored nation tax rate; if the imported goods that are applicable to the most favored nation tax rate have a provisional tax rate - provisional tax rate
sale tax	Ad valorem consumption tax = sales volume * proportional tax rate = (duty-paid price + tariff) / (1-consumption tax proportional tax rate) * consumption tax proportional tax rate	With the declared price as the tax calculation basis, some products are subject to different tax rates according to the declared unit price = (duty-paid value + cross-border comprehensive tax) / (1 - consumption tax rate)	Determined according to HS code and declared unit price
	Specific consumption tax = sales quantity * fixed tax amount	Taking the declared quantity as the tax calculation basis, some products are subject to different tax rates according to the declared unit price
	Compound consumption tax = ad valorem consumption tax + specific consumption tax = () duty-paid value + tariff + import quantity * fixed tax rate) / (1-consumption tax proportional tax rate) * consumption tax proportional tax rate + specific consumption tax	Declared price + Declared quantity
VAT	(duty-paid value + customs duty + consumption tax) * value-added tax rate	Duty-paid value + customs duty + consumption tax	Determined according to the hscode of imported goods 13% - 9% for most products sold on the platform - 3% for some agricultural products - 0% for some medicines - family planning products

2.1.2 Data Definition

definition	database fields
Number of items purchased $$N$$
Duty-paid price of single item $$P$$
Tax-included price of a single item $$P_t$$
Quantity $$Q$$ (number, capacity, weight)
Total tax payable $$R$$
Tariff tax $$T_{tax}$$
Consumption tax $$S_{tax}$$
Import value-added tax $$A_{tax}$$
Cross-border comprehensive tax rate $$C_0$$	consolidation_ratio
Trigger the consumption tax collection condition $$Limit$$的跨境综合税率$$C_1$$	consumption_cond
最惠国税率$$F$$	most_favored_nation_ratio
暂定税率$$M$$	temporary_ratio
关税税率$$T$$	值为$$F$$或者$$M$$
消费税比例税率$$S_0$$	0 （db中未存该值，默认为0）
触发消费税征收条件消费税比例税率$$S_1$$	consumption_cond-》consumption_ratio
消费税定额税率$$V$$	consumption_quant_ratio
增值税税率$$A$$	value_added_ratio

2.1.3完税价计算税费

使用完税价，分别计算出关税、消费税、进口环节增值税，即可算出总税费。

$$R=T_{tax}+S_{tax}+A_{tax}$$

关税计算

$$T_{tax}=P\ast T$$

消费税

消费税虽然有从价、从量、复合三种类型，但根本上都是复合的公式，只不过有些税率为0，降级为从价或从量的公式。

$$S_{tax}=Q\ast V+\frac{P+P\ast T+Q\ast V}{1-S}\ast S$$

hscode类型

从价、从量、复合由hscode决定，hscode可分为五种类型：

hscode类型	样例	消费税类型	消费税比例税率$$S$$	消费税定额税率$$V$$	计量数$$Q$$
常规类	美容仪	-	0	0	0
单价触发两阶梯税率类	其他贵金属电子手表	从价	$$S_0$$/$$S_1$$	0	0
单位价格触发两阶梯税率类	包装标注含量以重量计的其他唇用化妆品	从价	$$S_0$$/$$S_1$$	0	0
包含定额消费税类	其他烈性酒	复合=从价+从量	$$S_1$$	$$V$$	$$Q$$
“黄酒”和“润滑油”类	黄酒	从量	$$S_1$$（值为0）	$$V$$	$$Q$$

根据hscode的类型，可以获取对应的消费税比例税率$$S$$、消费税定额税率$$V$$、计量数$$Q$$，带入到公式中，即可计算出消费税。

两阶梯税率

hscode类型中有两阶梯税率，含义为：

• 根据商品单价或单位价格是否超过阈值，采用不同的消费税比例税率$$S_0$$/$$S_1$$
• 阈值记录在DB的consumption_cond，样例为 {“limit”:“10000”,“ratio”:“28.88”}
• 达到触发条件后选择consumption_ratio而不用consumption_cond中的ratio，是因为consumption_cond中记录的税率为$$C_1$$

计数量

包含定额消费税类、“黄酒”和“润滑油”类，需算出计量数$$Q$$，该值与法一数量、法二数量相关。

进口环节增值税

进口环节增值税用$$T_{tax}$$和$$S_{tax}$$计算：

$$A_{tax}=(P+T_{tax}+S_{tax})\ast A$$

2.1.4含税价计算税费

含税价包含两部分，完税价格和税费。需推导出用含税价计算税费的公式。

公式推导

1.完税价算税公式

$$R=P\ast T+(Q\ast V+\frac{P+P\ast T+Q\ast V}{1-S}\ast S)+(P+P\ast T+Q\ast V+\frac{P+P\ast T+Q\ast V}{1-S}\ast S)\ast A$$

2.含税与完税关系

$$P_t=P+R=P\ast \frac{(1+T)\ast (1+A)}{1-S}+Q\ast V\ast \frac{1+A}{1-S}$$

$$P=\frac{P_t\ast (1-S)-Q\ast V\ast (1+A)}{(1+A)(1+T)}$$

3.含税价算税公式-单位元、税率小数

$$R=P_t\ast \frac{T+S+A+A\ast T}{(1+A)(1+T)}+\frac{Q\ast V}{1+T}$$

4.含税价算税公式-单位分、税率乘百

R=P^{’_{t}*\frac{100*T}’+100S^’+100*A’+A^’*T’}{(100+A^’)(100+T’)}+\frac{QV^’}{100+T’}*100

5.完税价算税公式-单位分、税率乘百

$$R=P^{’}\ast \frac{T^{’}}{100}+(Q\ast V^{’}+\frac{P^{’}\ast (100+T^{’})\ast S^{’}}{(100-S^{’})\ast 100}+\frac{Q\ast V^{’}\ast S^{’}}{100-S^{’}})+(\frac{Q\ast V^{’}\ast A^{’}}{100-S^{’}}+\frac{P^{’}\ast (100+T^{’})\ast A^{’}}{(100-S^{’})\ast 100})$$

税费计算

利用公式4，可根据含税价计算税费。各个税率的获取方法不变。

雷区

雷区的出现有两个前提条件，一是使用含税价计算税费，二是hscode是两阶梯类型。

假设consumption_cond中 {“limit”:“10000”}，$$S_0=10$$$$S_1=20$$，意味含税价在[0,11000)使用$$S_0$$，含税价在[12000,无穷)使用$$S_1$$。

如果含税价在[11000,12000)之间，无论选$$S_0$$/$$S_1$$都会有问题，为雷区。

命中雷区平台选择低税率计算，平台会计算出高完税价，海关根据完税价格会选择高税率，重新计算税费，商家有资损；平台税费和海关税费不一致

2.2综合税税费计算

跨境电商进口综合税 = 关税*0 + (消费税+进口环节增值税)*70%

综合税的计算可按照上述方案计算，但为简化计算，可用跨境综合税率。

2.2.1完税价计算税费

根据hscode类型：

• 常规跨境综合税费

$$R=P\ast C_0$$

• 有消费税征收条件的跨境综合税费（商品单价触发两阶梯税率类和商品单位价格触发两阶梯税率类）

$$R=\{\begin{array}{ll}P\ast C_0& P=Q\ast Limit,\end{array}$$

• 包含定额消费税的综合税费

$$R=Q\ast V+P\ast C_0$$

• “黄酒”和“润滑油”类综合税费

按照（消费税+增值税）*0.7，对于单品，从量消费税$$Q\ast V$$，增值税$$(P+Q\ast V)\ast A$$

$$R=[Q\ast V+(P+Q\ast V)\ast A]\ast 0.7$$

2.2.2含税价计算税费

根据hscode类型：

• 常规跨境综合税

$$R=\frac{P_t\ast C_0}{1+C_0}$$

• 有消费税征收条件的跨境综合税费（商品单价触发两阶梯税率类和商品单位价格触发两阶梯税率类）

$$R=\{\begin{array}{ll}\frac{P_t\ast C_0}{1+C_0}& \frac{P_t}{1+C_0}=Q\ast Limit,\end{array}$$

• 包含定额消费税的综合税费

$$R=\frac{Q\ast V+P_t\ast C_0}{1+C_0}$$

• “黄酒”和“润滑油”类综合税费

$$R=\frac{Q\ast V+(P_t+Q\ast V)\ast A}{1+0.7\ast A}\ast 0.7$$