219mze 发表于 2024-8-4 00:24:48

跨境电商小包直邮9610出口报关攻略！


    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;"><span style="color: black;">1、</span>什么是9610？</span></span></strong></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">9610俗<span style="color: black;">叫作</span>“集货模式”，简单<span style="color: black;">来讲</span><span style="color: black;">便是</span>海关的一种监管代码，是专门针对“量小货散”的B2C小包直邮报关的一种监管方式。</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">2014年1月，海关总署公告〔2014〕12号文：《海关总署公告2014年第12号（关于增列海关监管方式代码的公告）》。9610，是海关监管方式的代码，一种新的监管方式。</span></span></p>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-axegupay5k/55c542c077184fecac67669a159305d6~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723301308&amp;x-signature=cbcQG0yppR7SE8GH5orcFnCkmcQ%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;"><span style="color: black;">2、</span>9610<span style="color: black;">处理</span>什么问题？</span></span></strong></span></p>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-6w9my0ksvp/459acc2f24bb49b69755c2f390e2cf3b~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723301308&amp;x-signature=HoYGPMWsrBctm9uYUvA%2FVGJbl0k%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">跨境卖家<span style="color: black;">经过</span>第三方平台如亚马逊、独立站等获取订单后，国内仓库打包，<span style="color: black;">而后</span><span style="color: black;">经过</span>国际物流发货，送达到国际消费者手中，这<span style="color: black;">便是</span><span style="color: black;">咱们</span>常说的</span><strong style="color: blue;"><span style="color: black;">跨境电商小包直邮模式。</span></strong></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">这种模式的特点：</span><strong style="color: blue;"><span style="color: black;">国内直发、单个<span style="color: black;">制品</span>订单、订单多、发货频繁。</span></strong><span style="color: black;">针对</span>卖家<span style="color: black;">来讲</span>，<span style="color: black;">倘若</span><span style="color: black;">每一个</span>出口包裹都要单独进行报关和清关，<span style="color: black;">那样</span>无疑会消耗<span style="color: black;">海量</span>的人力和物力，为了方便这类卖家退税，国家出台了“9610”政策。</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">9610采用“<span style="color: black;">名单</span>核放，汇总申报”的方式，由跨境企业将数据推送给税务、外汇管理<span style="color: black;">分部</span>，实现退税。</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">名单</span>核放：</span></strong><span style="color: black;">即跨境电商出口企业将“三单信息”（商品信息、物流信息、支付信息）推送到国际贸易“单一窗口”或跨境电商通关服务平台，海关审核<span style="color: black;">经过</span><span style="color: black;">就可</span>办理货物放行手续。<span style="color: black;">这儿</span>重点提一下商品信息，<span style="color: black;">亦</span><span style="color: black;">便是</span><span style="color: black;">制品</span>SKU对应的海关编码Hscode<span style="color: black;">必定</span>得提前梳理好，</span><span style="color: black;">9610报关时，需提前做好<span style="color: black;">制品</span>SKU的备案。</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">汇总申报：</span></strong><span style="color: black;">则是企业完成“<span style="color: black;">名单</span>核放”流程后,</span><span style="color: black;">将出口商品的<span style="color: black;">名单</span>数据向海关<span style="color: black;">定时</span>汇总申报，</span>由海关出具报关单退税证明，<span style="color: black;">处理</span>企业出口退税<span style="color: black;">困难</span>。</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;"><span style="color: black;">因此</span>，“<span style="color: black;">名单</span>核放、汇总申报”是9610模式的核心所在。</span></span></strong></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;"><span style="color: black;">亦</span><span style="color: black;">便是</span>说：9610<span style="color: black;">重点</span>是为了小包裹、数量少批次多的跨境电商企业<span style="color: black;">供给</span>一种<span style="color: black;">方便</span>的通关方式，但<span style="color: black;">同期</span>，小包出口还存在能否取得增值税发票的问题，</span><strong style="color: blue;"><span style="color: black;"><span style="color: black;"><span style="color: black;">因此呢</span>走9610又分为有票和无票采购2种<span style="color: black;">状况</span>。</span></span></strong></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;"><span style="color: black;">3、</span>有票/无票采购走9610的区别？</span></span></strong></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">为了便于<span style="color: black;">大众</span>更好地理解，<span style="color: black;">这儿</span><span style="color: black;">咱们</span>以赛维时代为例来给<span style="color: black;">大众</span>拆解。<span style="color: black;">按照</span>赛维时代披露的信息，赛维的9610业务<span style="color: black;">重点</span>由晒布信息、苏州赛鼎供应链、厦门赛鼎供应链这三家子<span style="color: black;">机构</span>来操作：</span></span></p>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-6w9my0ksvp/0eb2b97bf26749adbd56f80865404524~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723301308&amp;x-signature=o8ECGvEuK1MuK3aFA5bA5oqtqxk%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-6w9my0ksvp/af03a54020604216b20044b0092654c1~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723301308&amp;x-signature=qkiAydQplCypdsiuMc7h1CYPDXA%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">1、有票采购：晒布信息9610—退税模式；</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">2、无票采购：苏州赛鼎供应链、厦门赛鼎供应链—免税不退税模式。</span></span></strong></span></p>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-6w9my0ksvp/15dfaca16f964dd8b1d1866a361ed95a~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723301308&amp;x-signature=c%2BMVqDdsM9HfKnIfVEGhS64R11E%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;"><span style="color: black;">按照</span>最新的招股说明书，赛维时代先后设立了苏州赛鼎供应链、厦门赛鼎供应链、晒布信息、厦门赛维供应链、东莞赛鼎供应链、苏州赛维供应链、苏州赛鼎网络等7家子<span style="color: black;">机构</span><span style="color: black;">做为</span>9610模式下的出口报关主体；其中晒布信息、苏州赛鼎供应链、厦门赛鼎供应链已开展业务，其他主体尚未开展，但随后又<span style="color: black;">持续</span>注销了4家<span style="color: black;">机构</span>，只<span style="color: black;">保存</span>了晒布信息以及厦门赛鼎供应链、厦门赛维供应链3家<span style="color: black;">机构</span>。</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">从<span style="color: black;">这儿</span><span style="color: black;">咱们</span><span style="color: black;">能够</span>看出，9610是<span style="color: black;">能够</span>走通的，但并不是<span style="color: black;">每一个</span><span style="color: black;">地区</span>都能走通，<span style="color: black;">详细</span>就得看各地政策。综上，9610有票和无票采购的区别<span style="color: black;">重点</span>如下：</span></span></p>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p9-sign.toutiaoimg.com/tos-cn-i-6w9my0ksvp/3663855f4fa645d8b553a2846f13490f~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723301308&amp;x-signature=nhQU0YEPCbiwwphAXPkPhIRi4WY%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">（1）增值税</span></strong></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">有票采购享受出口退税：</span></strong><span style="color: black;">即出口退、免增值税，销项是免的，进项是退的。</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">无票采购则申请免征不退：</span></strong><span style="color: black;">即出口免增值税，采购<span style="color: black;">无</span>拿到进项发票，<span style="color: black;">因此呢</span>进项不退增值税。</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">无票免税的政策依据：</span></strong><span style="color: black;">2018年9月28日，财税〔2018〕103号，《财政部 税务总局 商务部 海关总署关于跨境电子商务综合<span style="color: black;">实验</span>区零售出口货物税收政策的<span style="color: black;">通告</span>》。</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">。</span></span></p>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-6w9my0ksvp/f5e3bdcfa47843f2ac09e2528a7caa3b~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723301308&amp;x-signature=%2BrhzCeq2ciRcKzYLgdUJsBKQ4IY%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">（2）企业所得税</span></strong></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">有票采购适用查账征收：</span></strong><span style="color: black;">查账征收即收入、成本、<span style="color: black;">花费</span>等所有的环节都有凭证，<span style="color: black;">经过</span>收入-成本-<span style="color: black;">花费</span>，剩余的利润缴纳企业所得税；<span style="color: black;">日前</span>绝大<span style="color: black;">都数</span>的企业只要年利润不超过300万，从业人数不超过300人，资产总额不超过5000万，就<span style="color: black;">能够</span>适用小微微利企业政策，企业所得税减按5%。</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">无票采购申请核定征收：</span></strong><span style="color: black;">核定征收不看成本，简单化处理，直接给你核定一个利润率；<span style="color: black;">非常多</span>跨境卖家走9610的<span style="color: black;">原由</span>，<span style="color: black;">便是</span><span style="color: black;">由于</span>采购源头拿不到发票，<span style="color: black;">期盼</span>借9610的核定征收来降低税负，</span><span style="color: black;">但“政策红利”是持久多久？会不会被秋后算账？<span style="color: black;">这儿</span>是打一个问号的！</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">追星就去新疆霍尔果斯，网红主播薇娅被罚的“税务筹划”相信<span style="color: black;">大众</span>还记忆犹新，<span style="color: black;">这儿</span>我就不做<span style="color: black;">太多</span>延展了。</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">企业所得税核定征收的政策依据：</span></strong><span style="color: black;">国家税务总局公告2019年第36号 《国家税务总局关于跨境电子商务综合<span style="color: black;">实验</span>区零售出口企业所得税核定征收<span style="color: black;">相关</span>问题的公告》。</span></span></p>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-6w9my0ksvp/ecb26b7b36074552bfd9f673c8b57962~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723301308&amp;x-signature=jwQ461ac1D0FHMcvOw3bKR6YCF4%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;"><span style="color: black;">4、</span>9610出口退税流程！</span></span></strong></span></p>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-6w9my0ksvp/3c3b0d444b564e6fb53497846cce1397~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723301308&amp;x-signature=50G6swQR0IsVTsKlN8cLIPnkcpk%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">首要</span>，退税核心的几个<span style="color: black;">要求</span>：</span></strong><span style="color: black;"><span style="color: black;">通常</span>纳税人、采购增值税专用发票、跨境退免税备案、出口<span style="color: black;">制品</span><span style="color: black;">能够</span>退税、出口报关。</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">1、办理备案：</span></strong><span style="color: black;">数据对接海关，口岸的系统。</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">2、信息上传系统：</span></strong><span style="color: black;">进行三单比对（订单、支付、物流），<span style="color: black;">名单</span>核放，<span style="color: black;">这儿</span><span style="color: black;">重点</span><span style="color: black;">重视</span><span style="color: black;">制品</span>备案信息<span style="color: black;">必须</span>保持和采购发票信息一致，<span style="color: black;">才可</span>向税局提交退税申请，<span style="color: black;">通常</span>出错会在品牌、型号、海关品名、计量单位等。</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">3、报关：</span></strong><span style="color: black;">跨境电商企业<span style="color: black;">定时</span>汇总<span style="color: black;">名单</span>生成报关单申报，海关出具报关单退税证明。</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">4、办理结汇：</span></strong><span style="color: black;">跨境电商企业<span style="color: black;">经过</span>电子口岸系统申领的核销单，到外管局办理结汇手续。</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">5、申请退税：</span></strong><span style="color: black;"><span style="color: black;">经过</span>纳税申报和出口货物退（免）税申报系统进行退税申报，并带<span style="color: black;">关联</span>资料税务批复后，去税务办理退税申请手续，从而退税。</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">想要<span style="color: black;">认识</span><span style="color: black;">更加多</span>跨境电商财税合规知识，欢迎<span style="color: black;">连续</span>关注“</span><strong style="color: blue;"><span style="color: black;">跨境电商财税课堂</span></strong>”！</span></p>




JameBond 发表于 2024-8-30 09:11:31

回顾过去一年，是艰难的一年；展望未来，是辉煌的一年。

4lqedz 发表于 2024-10-6 19:54:37

交流如星光璀璨，点亮思想夜空。
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