亞馬遜財(cái)稅——新西蘭低價(jià)值商品的商品及服務(wù)稅的常見問題

2022-03-28

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新西蘭將于 2019 年 12 月 1 日實(shí)施相關(guān)法律，針對(duì)成立地在新西蘭境外的賣家向新西蘭境內(nèi)買家銷售的海關(guān)完稅價(jià)值不超過 1,000 新西蘭元的商品（低價(jià)值商品 (LVG)）征收商品及服務(wù)稅 (GST)。根據(jù)此法律，對(duì)于成立地在新西蘭境外的賣家在 Amazon.com 上銷售且配送至新西蘭境內(nèi)地址的低價(jià)值商品，亞馬遜需要計(jì)算、代收和代繳 15% 的商品及服務(wù)稅。

有關(guān)新西蘭低價(jià)值商品的商品及服務(wù)稅的常見問題

新西蘭低價(jià)值商品的商品及服務(wù)稅法律是什么？

新西蘭低價(jià)值商品的商品及服務(wù)稅對(duì)“我要開店”賬戶有何影響？

自 2019 年 12 月 1 日起，在新西蘭，亞馬遜將自動(dòng)針對(duì)低價(jià)值商品按照 15% 的稅率計(jì)算、代收和代繳商品及服務(wù)稅。商品及服務(wù)稅將添加到您在賣家平臺(tái)設(shè)置的價(jià)格和運(yùn)費(fèi)中。

注意：此法律不會(huì)影響海關(guān)完稅價(jià)值超過 1,000新西蘭元的商品。

我要負(fù)責(zé)代收低價(jià)值商品的商品及服務(wù)稅并將其匯給新西蘭嗎？

如果您在賣家平臺(tái)的賣家營業(yè)地址在新西蘭境外，將直接計(jì)算和代收低價(jià)值商品的商品及服務(wù)稅并將其匯給新西蘭稅務(wù)局 (IRD)。

如果您在賣家平臺(tái)的賣家營業(yè)地址在新西蘭境內(nèi)，您仍有責(zé)任針對(duì)您在 Amazon.com 上銷售且配送至新西蘭/在新西蘭境內(nèi)配送的商品代收和代繳適用的商品及服務(wù)稅。如果您不清楚自己的義務(wù)，請(qǐng)尋求個(gè)人稅務(wù)建議。

如何確保我在 Amazon.com 上銷售的商品送達(dá)新西蘭境內(nèi)買家手中？

配送的包裹已具有在新西蘭海關(guān)清關(guān)所需的信息，您無需采取任何額外措施。

賣家自行配送的包裹需要其他信息才能通過新西蘭海關(guān)。有關(guān)更多詳情，請(qǐng)參閱配送至新西蘭：賣家自配送商品所需的海關(guān)文件幫助頁面，查看您的包裹在新西蘭清關(guān)所需的必要信息。

我如何確定哪些訂單需繳納低價(jià)值商品的商品及服務(wù)稅？

在訂單詳情頁面的“征稅模式”部分下，每個(gè)需繳納低價(jià)值商品的商品及服務(wù)稅的訂單都將被標(biāo)識(shí)為“低價(jià)值商品”，且“征稅責(zé)任方”將為亞馬遜。

我在月度報(bào)告的哪個(gè)部分可以找到需繳納低價(jià)值商品的商品及服務(wù)稅的交易？

您可以通過日期范圍報(bào)告頁面為特定日期范圍生成單獨(dú)的交易報(bào)告。此外，在月度報(bào)告中，您可以找到需繳納低價(jià)值商品的商品及服務(wù)稅的月度交易。配送至新西蘭的低價(jià)值商品的征稅模式將為“低價(jià)值商品”。

注意：澳大利亞在 2018 年制定了類似的商品及服務(wù)稅法律。因此，配送至澳大利亞的低價(jià)值進(jìn)口商品 (LVIG) 的征稅模式也將顯示為“低價(jià)值商品”，且需按照 10% 的稅率繳納商品及服務(wù)稅（如適用）。

亞馬遜如何確定我的成立地在新西蘭境外？

亞馬遜通過查看您在賣家平臺(tái)的賣家營業(yè)地址來確定您的成立地。如果您的賣家營業(yè)地址在新西蘭境外，亞馬遜將針對(duì)低價(jià)值商品按照 15% 的稅率計(jì)算、代收和代繳商品及服務(wù)稅。

如果您的賣家營業(yè)地址在新西蘭境內(nèi)，亞馬遜不負(fù)責(zé)計(jì)算、代收或代繳商品及服務(wù)稅，而您仍有責(zé)任針對(duì)您在 Amazon.com 上銷售且配送至新西蘭/在新西蘭境內(nèi)配送的商品代收和代繳適用的商品及服務(wù)稅。

如果我在賣家平臺(tái)擁有新西蘭賣家營業(yè)地址，但我的成立地不是新西蘭，會(huì)怎么樣？

您必須在賣家平臺(tái)向亞馬遜提供準(zhǔn)確信息。如果不這樣做，您可能會(huì)違反相關(guān)法律，并導(dǎo)致亞馬遜無法正確計(jì)算應(yīng)繳納的商品及服務(wù)稅。不提供正確的成立地還可能帶來其他后果，并導(dǎo)致亞馬遜對(duì)您的賣家賬戶采取措施，包括關(guān)閉您的賣家賬戶。如果從新西蘭境外發(fā)貨的商品不包含所需海關(guān)文件且未繳納商品及服務(wù)稅，可能會(huì)被海關(guān)扣留、被沒收、造成延誤、被罰款或?qū)е缕渌蠊４送猓绻I家未收到訂購的商品，則不會(huì)向您付款。

亞馬遜如何計(jì)算 15% 的商品及服務(wù)稅？

配送低價(jià)值商品時(shí)，您的訂單詳情中將顯示 15% 的商品及服務(wù)稅。商品及所有附加費(fèi)用（包括運(yùn)費(fèi)和禮品包裝費(fèi)）均需支付商品及服務(wù)稅。商品及服務(wù)稅適用于訂單中的每件低價(jià)值商品，與訂單中所有商品的總價(jià)值無關(guān)。亞馬遜將在結(jié)賬時(shí)計(jì)算商品及服務(wù)稅，因此您在賬戶中為商品設(shè)置的銷售價(jià)格和配送費(fèi)用不包含商品及服務(wù)稅。除了您設(shè)置的銷售價(jià)格和配送費(fèi)用外，買家還需支付 15% 的商品及服務(wù)稅。

什么是應(yīng)稅商品？

在 Amazon.com 上銷售且價(jià)值低于 1,000 新西蘭元的所有商品均為應(yīng)稅商品，需繳納新西蘭商品及服務(wù)稅。

配送至新西蘭的商品是否需要支付代收費(fèi)？

不需要。對(duì)于配送至新西蘭的低價(jià)值商品，亞馬遜不會(huì)向賣家收取計(jì)算、代收和代繳商品及服務(wù)稅的費(fèi)用。

注意：賣家的現(xiàn)有稅務(wù)計(jì)算設(shè)置和適用費(fèi)用可能仍適用于由稅務(wù)計(jì)算服務(wù)提供支持且在稅務(wù)設(shè)置中指定的非低價(jià)值商品和非商城征稅州或管轄區(qū)。

買家自稱是一家企業(yè)，希望免繳商品及服務(wù)稅。如果買家聯(lián)系我并請(qǐng)求針對(duì)已配送的訂單退稅，我該怎么辦？

如果所售商品為低價(jià)值商品，請(qǐng)讓買家聯(lián)系亞馬遜。亞馬遜將處理與低價(jià)值商品的商品及服務(wù)稅相關(guān)的所有買家問題。

注意：對(duì)于賣家自配送訂單，所有其他買家問題仍由賣家負(fù)責(zé)處理。

我售出了一件價(jià)值超過 1,000 新西蘭元的商品，并且此商品已發(fā)往新西蘭。我需要怎么做才能確保我的貨件配送至新西蘭境內(nèi)地址？

此商品無需繳納低價(jià)值商品的商品及服務(wù)稅，因?yàn)槠浜ｊP(guān)完稅價(jià)值超過 1,000 新西蘭元。因此，亞馬遜不會(huì)評(píng)估、代收或代繳 15% 的商品及服務(wù)稅。

但是，此商品可能需要繳納商品及服務(wù)稅、關(guān)稅和其他進(jìn)口處理費(fèi)用。要使此商品能夠在海關(guān)清關(guān)，您需要聯(lián)系您的承運(yùn)人或獲取您自己的稅務(wù)建議來確定應(yīng)付金額，以確保您提供的信息正確無誤，并確保您向承運(yùn)人提供的資金足以支付這些費(fèi)用。亞馬遜不會(huì)針對(duì)此商品計(jì)算、代收或代繳任何應(yīng)繳的商品及服務(wù)稅。

如果買家退回發(fā)往新西蘭的商品，會(huì)怎么樣？

如果買家有權(quán)獲得退款，您需要提供全額退款（包括買家支付的所有適用配送費(fèi)用），其中不含亞馬遜扣留的商品及服務(wù)稅。亞馬遜會(huì)將商品及服務(wù)稅退還給買家。

Frequently Asked Questions on New Zealand's Low Value Goods GST
What is New Zealand’s Low Value Goods GST law?
On December 1, 2019, New Zealand implemented legislation to impose Goods and Services Tax (GST) on the sale of items that have a customs value of $1,000 NZD or less (Low Value Goods or LVG) sold by a seller with a place of establishment outside of New Zealand to customers in New Zealand. Based on this, Amazon is required to calculate, collect and remit 15% GST on LVG sold on Amazon.com by sellers with a place of establishment outside of New Zealand and shipped to a New Zealand address.
How does New Zealand’s Low Value Goods GST affect my Selling on Amazon account?
Beginning December 1, 2019, Amazon will automatically calculate, collect, and remit GST at the rate of 15% on items classified as LVG for New Zealand GST purposes. The GST will be added to the price and delivery charges that you have set in Seller Central.
Note: This law will not impact items that have a customs value greater than $1,000 NZD.
Am I responsible for collecting and remitting Low Value Goods GST to New Zealand?
If your merchant business address in Seller Central is not in New Zealand, Amazon will calculate, collect and remit the GST on LVG directly to the New Zealand Inland Revenue Department (IRD).
If your merchant business address in Seller Central is in New Zealand, you remain responsible for collecting and remitting applicable GST on items you sell on Amazon.com that you ship to/within New Zealand. Please seek individual tax advice if you are unclear about your obligations.
How do I ensure the items I sell on Amazon.com reach the customer in New Zealand?
Amazon fulfilled packages already have the necessary information to clear New Zealand customs, and you do not need to take any additional steps.
Seller fulfilled packages will require additional information in order to pass customs in New Zealand. For further details, please review the Ship to New Zealand: required customs documentation for seller fulfilled items Help Page to review the necessary information required for your package to clear customs in New Zealand.
How do I identify which orders are subject to Low Value Goods GST?
On the Order Details page under the Tax Collection Model section, each order that is subject to LVG GST will be identified as “LowValueGoods”, and the “Collection Responsible Party” will be Amazon.
Where do I find which transactions are subject to Low Value Goods GST on my monthly reports?
You can use the Date Range Reports page to generate individual transaction reports for a specific date range. Additionally, inside the monthly Sales Tax Reports, you can find monthly transactions that are subject to LVG GST. The Tax Collection Model for LVG shipped to New Zealand will be “LowValueGoods”.
Note: Australia enacted similar GST legislation in 2018. As a result, the Tax Collection Model for Low Value Imported Goods (LVIG) shipped to Australia will also show as “LowValueGoods”, and are subject to GST at the rate of 10%, where applicable.
How does termine that I have a place of establishment outside of New Zealand?
termines your place of establishment by looking at your Seller Business Address on Seller Central. If your merchant business address is outside of New Zealand, Amazon will calculate, collect, and remit GST at the rate of 15% for items classified as LVG.
If your Merchant Business Address is in New Zealand, Amazon is not responsible for calculating, collecting, or remitting GST and you remain responsible for collecting and remitting applicable GST on items you sell on Amazon.com that you ship to/within New Zealand.
What happens if I have a New Zealand merchant business address on Seller Central, but my place of establishment is not New Zealand?
You must provide Amazon with accurate information on Seller Central. Failure to do so may be a breach of law and result in Amazon incorrectly calculating the GST payable. Miss representing your place of establishment may also have other consequences and result in action being taken by Amazon on your Seller Account, including termination of your Seller Account. Items shipped from outside of New Zealand that do not include the required customs documentation and that have not had GST collected may be held up at customs and may be seized, incur delays, or be subject to fines or other consequences. In addition, if the customer does not receive their order, you will not be paid for the sale.
How will Amazon calculate the 15% GST?
When shipping LVG, the 15% GST will be displayed in your order details. GST applies on the item and any additional charges, including shipping and gift wrap charges. GST applies to each LVG item in an order, regardless of the total value of all items in an order. Amazon will calculate the GST at checkout, so the sale price you set for the item and delivery charges on your account is exclusive of GST. The customer is charged the 15% GST in addition to the sale price and delivery charges you set.
What is considered a taxable item?
All items sold on Amazon.com that are less than $1,000 NZD are taxable items subject to GST in New Zealand.
Will I be charged a sales tax collection fee for items shipped to New Zealand?
No, Amazon will not charge sellers a fee for calculating, collecting, and remitting GST for LVG shipped to New Zealand.
Note: Sellers’ existing tax calculation settings and applicable fees may still apply for non-LVG and non-Marketplace Tax Collection states or jurisdictions supported by the Tax Calculation Service and identified in your Tax settings.
A customer claims he/she is a Business and is looking to be GST exempt. What do I do if a customer contacts me for a tax refund on orders I fulfilled?
If the items sold are LVG, ask the customer to contact Amazon. Amazon will handle all customer inquiries related to LVG GST.
Note: For seller fulfilled orders, all other customer concerns will continue to be managed by the seller.
I sold an item greater than $1,000 NZD that shipped to New Zealand. What do I need to do to make sure that my shipment is delivered to a New Zealand address?
This item would not be subject to LVG GST because its customs value is greater than $1,000 NZD. As a result, 15% GST will not be assessed, collected, or remitted by Amazon.
However, GST, customs duty, and other import processing charges may apply. To enable the item to clear customs you will need to contact your carrier or obtain your own tax advice to determine the amounts payable, ensure that you provide the right information, and ensure that you provide sufficient funds to the carrier to cover these amounts. Amazon will not calculate, collect or remit any GST payable for these items.
What happens when the customer returns an item that shipped to New Zealand?
Where the customer is entitled to a refund, you will be expected to provide a full refund (subject to any applicable delivery charges payable by the buyer), excluding the GST that was withheld by Amazon. Amazon will refund the GST to the customer.