跨境电商广告推广中的税务问题解析：巴西/越南WHT预提税详解
为什么谷歌广告跨境推广回款会被扣税？
Why are taxes deducted from cross-border Google Ads promotion payments?
近期许多跨境电商企业发现，通过谷歌广告在巴西和越南等市场进行推广后，回款时会被扣除1.5%左右的WHT预提税(With-Holding Tax)。这与常见的VAT增值税不同，是专门针对外国企业在本国取得收入的税务制度。
Many cross-border e-commerce businesses recently discovered that when withdrawing payments from Brazil and Vietnam markets through Google Ads promotions, about 1.5% WHT (With-Holding Tax) is deducted. This differs from common VAT taxes and is a specific tax system targeting foreign companies earning income locally.
典型对话场景：
Typical conversation scenario:
客户："这1.5%的税必须扣吗？能打折吗？"
Client: "Is this 1.5% tax mandatory? Can we get a discount?"
销售："抱歉，这是政府规定，无法减免。"
Sales: "Sorry, this is government regulation and cannot be waived."
WHT预提税的本质
The nature of WHT
预提税是指一国政府对未在本国设立常设机构的外国企业从该国取得收入时实施的源头扣缴所得税制度。在巴西、越南等税务监管严格的国家，资金要合法离境必须完税证明。
WHT is an income tax withholding at source system implemented by governments on foreign companies without local establishments. In strictly regulated markets like Brazil and Vietnam, tax clearance certificates are required for legal fund repatriation.
为什么有些支付公司声称不收税？
Why do some payment providers claim no tax?
行业内存在两种可疑操作：
There are two suspicious practices in the industry:
- 资金实际上未真正离境，支付公司通过人民币资金池操作
- Funds never actually leave the country, with providers using RMB pooling
- 采用外汇对敲等灰色渠道，存在账户冻结风险
- Using grey market forex swaps that risk account freezing
合规建议： 对于巴西、越南等市场，建议企业：
Compliance advice: For markets like Brazil/Vietnam, we recommend:
- 将WHT税负纳入广告ROI计算
- Factor WHT into advertising ROI calculations
- 选择提供完税证明的支付渠道
- Choose payment channels providing tax clearance certificates
- 警惕"免税"承诺，可能隐藏合规风险
- Beware of "tax-free" promises that may conceal compliance risks
跨境电商企业应建立完整的税务合规体系，将WHT预提税作为正常经营成本进行管理，才能实现长期稳定的国际业务拓展。
E-commerce businesses should establish complete tax compliance systems, treating WHT as normal operational costs for sustainable international expansion.
