跨境电商出口选取买单报关会有哪些害处？
<h1 style="color: black; text-align: left; margin-bottom: 10px;"><span style="color: black;">1、</span>什么叫买单报关?</h1>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">非常多</span>跨境的卖家们在出口时，会<span style="color: black;">选取</span><strong style="color: blue;"><span style="color: black;">“双清包税”</span></strong>把货物交给货代<span style="color: black;">机构</span>，货代在“中国出口清关”时，就会采用买单出口的方式，买单报关简单<span style="color: black;">来讲</span><span style="color: black;">便是</span>：<strong style="color: blue;">“你的货用别人<span style="color: black;">机构</span>的抬头以及通关单证进行报关出口”</strong>。通关单证<span style="color: black;">包含</span>通关单、报关单、报关<span style="color: black;">拜托</span>书、装箱单、<span style="color: black;">商场</span>发票、外销合同、报检<span style="color: black;">拜托</span>书、存仓<span style="color: black;">拜托</span>书等。</p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-axegupay5k/43f6f22dd5f84be19d3e5178478af5cd~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723354489&x-signature=0nr9SmAJMDP093buMdhlP3QiHOs%3D" style="width: 50%; margin-bottom: 20px;"></div>
<h1 style="color: black; text-align: left; margin-bottom: 10px;"><span style="color: black;">2、</span>企业<span style="color: black;">选取</span>买单出口的<span style="color: black;">原由</span>?</h1>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">1、企业<span style="color: black;">无</span>进出口经营权</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">2、货值较小，觉得买单更方便</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">3、退税率较低，开票成本太高</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">4、采购拿不到发票，<span style="color: black;">没法</span>正常报关退税，只能买单</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">5、不想交税，<span style="color: black;">经过</span>老板私账收付款</p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-6w9my0ksvp/6e3df2193ef24b908b10960a230e917c~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723354489&x-signature=pbnWpniTGN6Nqx6FAqsIoGltSXE%3D" style="width: 50%; margin-bottom: 20px;"></div>
<h1 style="color: black; text-align: left; margin-bottom: 10px;"><span style="color: black;">3、</span>买单报关会有<span style="color: black;">那些</span><span style="color: black;">危害</span>？</h1>
<div style="color: black; text-align: left; margin-bottom: 10px;">（此处已添加小程序，请到今日头条客户端查看）</div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">1、买单报关违反《海关法》</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">违反《海关法》的规定，<span style="color: black;">不可</span>享受出口免税和出口退税的税收政策。买卖海关签发的报关单、进口证明、外汇管理机关的核准件等凭证<span style="color: black;">形成</span>伪造、变造、买卖国家机关公文、证件、印章罪，可能被判处三年以下有期徒刑、拘役、<span style="color: black;">管理</span><span style="color: black;">或</span><span style="color: black;">掠夺</span>政治权利，还会并处罚金。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">2、违规收汇及结算货款</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">倘若</span>是买单报关出口，<span style="color: black;">那样</span>在国外赚的钱，<span style="color: black;">通常</span><span style="color: black;">一般</span>都是<span style="color: black;">经过</span>第三支付工具，收到老板的个人账户里，所有的供应商货款以及<span style="color: black;">花费</span>成本<span style="color: black;">亦</span><span style="color: black;">经过</span>个人账户付款。第三方支付工具只<span style="color: black;">处理</span>收款问题，随着CRS、金税四期等监管从严，个人账户<span style="color: black;">海量</span>不明的入账款，流水频繁极易触发银行风控系统，轻则冻卡，被银行<span style="color: black;">需求</span>自证资金<span style="color: black;">源自</span>，重则<span style="color: black;">诱发</span>税务稽查，<span style="color: black;">一晚上</span>回到解放前。</p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-6w9my0ksvp/90e27985dd4643ddbef6cef86713a323~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723354489&x-signature=1qtvrCutu0HjPdWl3PyNH4GS38s%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">3、个人卡收付存在偷税漏税<span style="color: black;">危害</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">机构</span>既<span style="color: black;">无</span>出口记录，但又存在着<span style="color: black;">制品</span><span style="color: black;">营销</span>，形式上<span style="color: black;">表现</span>为“国内贸易”。<span style="color: black;">因为</span>报关单等票据都是第三方<span style="color: black;">机构</span>的信息，<span style="color: black;">因此呢</span>在法律<span style="color: black;">道理</span>上，货的物权是属于第三方<span style="color: black;">机构</span>，<span style="color: black;">机构</span>把货物交于给第三方，在税法上就<span style="color: black;">能够</span>视同<span style="color: black;">营销</span>了，但企业并<span style="color: black;">无</span><span style="color: black;">根据</span>“业务形式”进行增值税和所得税申报，而是直接0申报。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">按照</span>规定，<span style="color: black;">机构</span>隐瞒收入逃避缴纳税款的，税务机关可追缴欠缴的税款、滞纳金，并视情节处以不缴<span style="color: black;">或</span>少缴的税款百分之五十以上五倍以下的罚款。<span style="color: black;">机构</span>隐瞒收入情节严重的，可能<span style="color: black;">形成</span>逃税罪。<span style="color: black;">另一</span>，钱进私户，<span style="color: black;">倘若</span>你<span style="color: black;">没法</span>证明资金<span style="color: black;">源自</span>，这部分款项被认定为个人收入，<span style="color: black;">根据</span>个人最高税率45%补缴个税。</p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p26-sign.toutiaoimg.com/tos-cn-i-6w9my0ksvp/23a5219b06b84b7db853a3e76ed1b136~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723354489&x-signature=VkcwgyrB7j7NocXt81BDDhH68d4%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">4、骗取出口退税<span style="color: black;">危害</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">买单，货又不是出口<span style="color: black;">机构</span>的，<span style="color: black;">然则</span>报关抬头却是出口<span style="color: black;">机构</span>的，就相当于给了出口<span style="color: black;">机构</span>一个虚<span style="color: black;">研发</span>票、假出口、假申报的通道，彻查起来，很可能被当成骗取出口退税的共犯，买单本身<span style="color: black;">便是</span>违法的!</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">5、货物<span style="color: black;">危害</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">虚假申报，货物扣押，虚报瞒报等</p>
<h1 style="color: black; text-align: left; margin-bottom: 10px;"><span style="color: black;">4、</span><span style="color: black;">为何</span><span style="color: black;">此刻</span>越来越多的外贸商家<span style="color: black;">选取</span>1039?</h1>
<div style="color: black; text-align: left; margin-bottom: 10px;">（此处已添加小程序，请到今日头条客户端查看）</div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">1、免增值税：</strong>对用该贸易方式出口的货物免征增值税，<span style="color: black;">亦</span>不办理出口退税。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">2、通关便利：</strong>有单独的监管代码“1039”，此项下申报出口实行简化申报;出口商品若每票报关单商品在10种以上，<span style="color: black;">就可</span>享受海关24小时全程电子通关、简化申报、智能卡口验放;实行报关单简化归类办法，只需对货值最大的前5种商品，按货值从高到低在出口报关单上逐项申报。</p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-6w9my0ksvp/f63b0809360240baa7ea0b8859b3b01f~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723354489&x-signature=rQ6QnpmYbGgoeg0Tngh7zeaG9zE%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">3、收汇灵活：</strong>从事市场采购贸易方式的境内和境外个人，在符合<span style="color: black;">要求</span>的<span style="color: black;">状况</span>下，可<span style="color: black;">经过</span>个人外汇账户来办理外汇结算。<span style="color: black;">准许</span>多主体收汇;<span style="color: black;">准许</span>采用人民币结算;<span style="color: black;">准许</span>出口外贸<span style="color: black;">机构</span>、市场供货商、境外采购商、采购<span style="color: black;">中间商</span>等贸易主体开立外币结算账户，并<span style="color: black;">按照</span>贸易背景进行收汇结汇。1039模式下，客户在跨境电商<span style="color: black;">营销</span>平台付款，<span style="color: black;">营销</span>平台提现到支付平台，款项能直接跨过“境内母<span style="color: black;">机构</span>”，到个体商户。</p>
<h1 style="color: black; text-align: left; margin-bottom: 10px;"><span style="color: black;">5、</span><span style="color: black;">那些</span>企业适用1039?</h1>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">1、<span style="color: black;">没法</span>取得足额进项增值税发票;</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">2、<span style="color: black;">没法</span>独立做出口贸易(工厂、外贸Soho等);</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">3、收汇<span style="color: black;">途径</span>不符合<span style="color: black;">需求</span>;</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">4、财务核算不健全;</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">5、商品退税率低</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">6、出口成本高;</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">7、<span style="color: black;">所有</span>或部分买单出口；</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">8、<span style="color: black;">通常</span>贸易退税企业;</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">9、EXW交货方式需收汇的生产企业。</p>
<div style="color: black; text-align: left; margin-bottom: 10px;">（此处已添加小程序，请到今日头条客户端查看）</div>
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