坦桑尼亚多渠道SEO推广公司 | 跨境电商税收政策全解析

坦桑尼亚多渠道SEO推广公司 | 跨境电商税收政策全解析

Tanzania Multi-Channel SEO Promotion Company | Comprehensive Analysis of Cross-Border E-Commerce Tax Policies

近年来，跨境电商作为外贸新业态，在国家政策的扶持下发展迅速，日益成长为推动国家外贸增长的新动能。

In recent years, cross-border e-commerce, as a new form of foreign trade, has developed rapidly with the support of national policies and has increasingly become a new driving force for national foreign trade growth.

一、增值税、消费税退(免)税政策

I. VAT and Consumption Tax Refund (Exemption) Policy

适用出口退（免）税、免税政策的电子商务出口企业，是指自建跨境电子商务销售平台的电子商务出口企业和利用第三方跨境电子商务平台开展电子商务出口的企业。

E-commerce export enterprises eligible for export tax refund (exemption) and tax exemption policies refer to those that have built their own cross-border e-commerce sales platforms or use third-party cross-border e-commerce platforms to conduct e-commerce exports.

适用条件：

Eligibility conditions:

1. 电子商务出口企业属于增值税一般纳税人并已向主管税务机关办理出口退（免）税备案
2. The e-commerce export enterprise is a general VAT taxpayer and has completed export tax refund (exemption) registration with the competent tax authority
3. 出口货物取得海关出口货物报关单电子信息
4. The exported goods have obtained electronic customs declaration information
5. 出口货物在退（免）税申报期截止之日内收汇
6. Foreign exchange is received for the exported goods within the tax refund (exemption) declaration deadline

二、增值税、消费税一般免税政策

II. General VAT and Consumption Tax Exemption Policy

不符合增值税、消费税退（免）税政策规定条件，但同时符合下列条件的，适用增值税、消费税免税政策：

For enterprises that do not meet the conditions for VAT and consumption tax refund (exemption) but meet the following conditions, the VAT and consumption tax exemption policy applies:

1. 电子商务出口企业已办理税务登记
2. The e-commerce export enterprise has completed tax registration
3. 出口货物取得海关签发的出口货物报关单
4. The exported goods have obtained a customs-issued export declaration form

三、跨境电子商务综合试验区"无票免税"政策

III. "No Invoice Tax Exemption" Policy for Cross-Border E-Commerce Comprehensive Pilot Zones

对跨境电子商务综合试验区内的跨境电子商务零售出口货物，未取得有效进货凭证，同时符合下列条件的，试行增值税、消费税免税政策：

For retail export goods in cross-border e-commerce comprehensive pilot zones that have not obtained valid purchase vouchers but meet the following conditions, a pilot VAT and consumption tax exemption policy applies:

1. 在综试区注册，并在注册地跨境电子商务线上综合服务平台登记出口信息
2. Registered in the pilot zone and registered export information on the local cross-border e-commerce online comprehensive service platform
3. 出口货物通过综试区所在地海关办理电子商务出口申报手续
4. Export goods go through e-commerce export declaration procedures at the customs of the pilot zone

企业所得税核定征收政策：

Corporate Income Tax Assessment and Collection Policy:

应税所得率统一按照4%确定。符合小型微利企业优惠政策条件的，可享受相应优惠。

The taxable income rate is uniformly set at 4%. Enterprises that meet the conditions for small and micro-profit enterprise preferential policies can enjoy corresponding benefits.