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

針對該新法案，跨境品牌服務商ESG集團CEO Alan Lim指出，該法案的提出對中國有實力的規范賣家反而是好事，因為在公平的貿易環境下這類賣家能獲得更快速的發展。

據了解，在過去，歐盟外的跨境電商賣家銷往歐盟內產品，只要貨值低于22歐元，均能免繳VAT稅款。該規則導致一些跨境賣家有意低報商品的價值，以免除增值稅。現在每年有大概1.5億個進入歐盟內的包裹都是免稅的。因此，歐盟才想取消22歐跨境貿易免稅額度以整治VAT詐騙。

而在Alan看來，歐盟開始針對跨境VAT詐騙發起新措施，將導致一部分不規范納稅的不良賣家遭到打擊，這些不良賣家離場后，中國規范納稅的賣家必然能越做越好。

此外，在整個貿易環境更加公平規范的環境下，類似TESCO這類大的渠道品牌也會開始跟有實力的中國賣家進行長期合作關系，而不只是局限于短期的銷售。

“與此同時，當新的賣家看到這些有實力規范越做越大時，也會開始規范去做跨境出口電商。整個生態就會往好的有序規范的一面進行發展。”Alan如此說道。

當然，除了取消跨境貿易免稅額外，歐盟還針對歐盟內部跨境貿易商的VAT繳納簡單化。那歐盟內的跨境賣家貿易稅繳納更加便利會不會導致中國賣家的競爭力下降呢？

對此，Alan分析道，實際上，針對歐盟內的跨境VAT納稅本身就沒很好的監管模式，所以歐盟內的跨境賣家本身大概有九成的企業也沒規范繳納VAT。因此，他認為該方案的產生除了為了減輕小賣家負擔和讓VAT繳納流程簡化外，更多是為了讓賣家去規范納稅。

“整個方案的出臺，更多是來源于稅收流失對稅局的壓力。當然，這些方案正式實施可能還有一段時間。比如取消跨境免稅額度是2017年才正式申報，估計得到2021年才真正實施。”Alan說道。

據了解，歐盟增值稅(EU VAT)是對附加在商品和服務的價值征稅的一種消費稅，適用于在歐洲交易的、用于使用或消費的商品或服務。就跨境貿易而言，對于歐洲商家來說，出口不需要收取，但進口到歐洲國家則需要征收。

附歐盟委員會針對跨境VAT新法案對外新聞 稿中四大措施的細則：

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.

本文"歐VAT新法案讓中國賣家失勢？他說未必"為賣家資訊編輯編創,轉載請注明出處(本文轉載于:賣家資訊)

特別聲明：以上文章內容僅代表作者本人觀點，不代表ESG跨境電商觀點或立場。如有關于作品內容、版權或其它問題請于作品發表后的30日內與ESG跨境電商聯系。