Analysis of the main operations and compliance risks of cross-border e-commerce (Part 1)

According to regulatory regulations, what cross-border e-commerce imports declare to the customs should be the actual transaction price of the goods, including the retail price, freight and insurance premiums. If the declared price is deliberately lower than the actual transaction price, it is an understatement and may even constitute smuggling.

跨境电商进口“刷单”风险

In order to further promote cross-border e-commerce import business and attract consumers from offline to online, the industry has launched "cross-border e-commerce experience stores" (i.e. cross-border e-commerce bonded display and sales). If consumers purchase display and experience products in experience stores, cross-border e-commerce import companies should pay attention to tax compliance risks.

Therefore, in order to avoid the risk of the origin of imported products, on the one hand, it is recommended that cross-border e-commerce import companies set up branches abroad to directly control the procurement process of overseas products; on the other hand, strengthen factory inspection and origin management when selecting overseas suppliers. etc., and strengthen random inspections.

跨境电商进口低报价格风险

Cross-border e-commerce import “false orders” risk

跨境电商进口商品促销税务处置风险

Risks of under-reporting prices for cross-border e-commerce imports

《关于明确跨境电商进口商品完税价格有关问题的通知》（税管函[2016]73号）明确规定：

Cross-border e-commerce imported offline experience store sales risks

Cross-border e-commerce imported goods disposal compliance risks

However, when cross-border e-commerce companies purchase cross-border e-commerce products in bulk in their own name for display in offline stores, retail, or as event gifts, the company should pay taxes or make up taxes in accordance with regulations, otherwise it will also constitute violation of regulations or smuggling.

但需注意的是，在会计处理方面，跨境电商进口企业应参照商业折扣的方式进行处理，即以实际收取的款项确认销售收入。

The "preferential or reduced amount" paid in the form of virtual currencies such as e-commerce vouchers, coupons, points, etc. during order payment should not be deducted from the duty-paid price, and the duty-paid price should be determined based on the order price.

跨境电商进口商品处置合规风险

Cross-border e-commerce imported goods promotion tax treatment risks

Cross-border e-commerce tax-included goods inventory profit (loss) risk

Origin risks of cross-border e-commerce imported goods

跨境电商进口线下体验店销售风险

Therefore, it is recommended that cross-border e-commerce operators pay attention to verifying the authenticity of transactions to prevent their marketing models from being identified as pyramid schemes or becoming a channel for illegal entry and exit of funds.

However, it should be noted that in terms of accounting treatment, cross-border e-commerce import companies should refer to commercial discounts, that is, confirm sales revenue based on the actual amount collected.

跨境电商包税货物盘盈(亏)风险

The determination of preferential promotional prices such as direct discounts and full discounts should abide by the principles of fairness and openness, that is, preferential promotions should apply to all consumers, rather than just targeting specific objects or groups. Customs will determine the duty-paid price based on the order price..

跨境电商进口商品原产地风险

Cross-border e-commerce import companies will have many coupons, discounts, full discounts and other preferential promotions during promotions. Should these price concessions be included in the dutiable price and be levied import duties and import link taxes?

At present, the more common marketing models of cross-border e-commerce include distribution model, rebate model, etc. The common point is that consumers obtain shopping discounts or rebates by providing sales channels, recommending customers, etc.

The "Notice on Clarifying Issues Concerning the Duty-Paid Price of Cross-Border E-commerce Imported Goods" (Shui Guan Han [2016] No. 73) clearly stipulates:

跨境电商进口营销风险

Cross-border e-commerce import marketing risks

Therefore, cross-border e-commerce companies purchase cross-border e-commerce products in bulk in the name of employees for display in offline stores, retail, or as event gifts, which is a clear violation of the "prohibition of secondary sales" and is an illegal or smuggling act.

According to regulatory regulations, tax incentives for cross-border e-commerce imported goods are limited to goods for personal use by domestic consumers. That is to say, as a cross-border e-commerce import enterprise, it should ensure that the sales targets are domestic consumers who purchase for their own use or as gifts to relatives, rather than merchants who conduct secondary sales.

因此，建议跨境电商经营者注意审核交易的真实性，以防止其营销模式被认定为传销活动或成为资金非法出入境的渠道。