商城征稅常見問題

在自動執行商城征稅的州，我是否還需繳納？

如果按照商城征稅規定由亞馬遜自動計算、收取和代繳銷售稅和使用稅，則您無需繳納。您的商城征稅報告將在“商城服務商稅”或“商城預扣稅”列中顯示亞馬遜收取的銷售稅扣除金額。

如果通過您的稅務計算設置計算收取的任何稅費或扣除的任何稅費低于向買家收取的金額，則賣家有責任向相應的政府機構繳納其中的差額，并將其體現在您的銷售稅報告中。

亞馬遜不會代表任何賣家向政府機構申報或代繳此類稅費。如果您向實施商城征稅的州重復繳納了的銷售稅和使用稅，則您需要咨詢您的和/或該州的相關部門，協商確定退款方案。

根據商城征稅的規定，亞馬遜如何報稅？

亞馬遜將按照每個稅務機構或管轄區的規定，向相應的稅務機構申報并繳納根據您的申報選項中所列出的商城服務商法規的要求自動收取的銷售稅和使用稅。亞馬遜不會代表任何賣家向政府機構申報或代繳此類稅費。

我是否會定期收到亞馬遜所收取銷售稅的對賬單？

是的，您的付款報告將會一直顯示針對訂單收取的銷售稅和使用稅，分別用于在“商城預扣稅”或“商城服務商”（取決于報告類型）中進行扣除，即亞馬遜自動收取的銷售稅和使用稅。亞馬遜將根據訂單目的地的商城服務商規定，向相應的稅務機構繳納扣除的金額。

您可能需要在某些報告中添加可選的“商城征稅”列。請參閱下面的申報選項，了解更多信息。

我有哪些申報選項？如何判斷哪些是由亞馬遜收取的銷售稅？

稅務文件庫中的商城征稅報告提供了商城稅務計算詳情。請參閱賣家報告中的信息幫助頁面，了解更多信息。

要了解每個訂單的詳情，請訪問訂單詳情或交易詳情頁面。當【征稅模式】為【商城服務商】且【征稅責任方】為【亞馬遜】時，則表示由亞馬遜自動收取銷售稅。

要同時了解多個訂單的詳情，請使用日期范圍報告或訂單報告（您自行配送的訂單），并查看報告中的下列具體信息。

日期范圍報告

• 【收取的銷售稅】列會顯示所收稅額。

• 【商城服務商稅】或【商城預扣稅】（取決于報告版本）列會顯示亞馬遜向稅務機構繳納的從訂單收益中扣除的稅額。

• 如果在【商城服務商稅】或【商城預扣稅】列中未完全扣除【收取的銷售稅】列中顯示的金額，則賣家仍有責任向相應政府機構繳納其中的差額。

訂單報告

• 如果由亞馬遜對您的訂單計算、收取和代繳銷售稅，【征稅模式】列將顯示【商城服務商】。

• 如果由計算稅費，【征稅責任方】列將顯示【亞馬遜】。

注意： 如果您的訂單報告中未顯示上述列，您可以點擊【添加或移除訂單報告列】來手動添加這些列。請參閱訂單報告，了解更多信息。

亞馬遜會收取商城征稅費用嗎？

不會。亞馬遜不會針對商城征稅收取任何費用。對于發往非商城征稅管轄區的訂單，亞馬遜將繼續使用您的稅務設置進行稅務計算，并且您仍然需要為此類計算支付適用的服務費用。

我能否選擇退出商城征稅？

不能。目前無法退出。

我能否讓亞馬遜不要配送至執行商城征稅的州或管轄區？

不能。我們目前尚不支持出于稅務原因限制向特定州銷售商品。

誰負責處理買家針對訂單提出的僅與稅務相關的退款申請？

賣家負責處理與以下訂單相關的退款申請：

• 使用您的稅務計算設置計算稅費的賣家自配送訂單。

• 請參閱如何退稅幫助頁面，了解更多信息。

亞馬遜客戶服務團隊將處理與以下訂單相關的退款申請：

• 由亞馬遜自動計算、收取和代繳銷售稅和使用稅的訂單。

• 所有訂單。

Do I need to remit sales tax to states with automatic Marketplace Tax Collection?

You do not need to remit sales and use tax Amazon automatically calculated, collected, and remitted under Marketplace Tax Collection. Your Marketplace Tax Collection report will reflect the sales tax amount Amazon collected as a deduction in the Marketplace Facilitator or Marketplace Withheld Tax column of your reports.

Any tax that is collected using your Tax Calculation Settings or any tax amount deducted by Amazon that is less than the amount collected from the buyer remains the sellers responsibility to remit to the appropriate government authority and will be reflected in your Sales Tax Report.

Amazon does not report or remit taxes on behalf of any seller to government authorities. If you have double remitted sales and use tax from your Amazon orders to a state with Marketplace Tax Collection, you will need to work with your tax advisor and/or state to determine your refund options.

Amazon will report and remit sales and use tax automatically collected under marketplace facilitator legislation that is identified as such in your reporting options to the appropriate tax authority based on the requirements of each tax authority or jurisdiction rule. Amazon does not report or remit taxes on behalf of any seller to government authorities.

Will I receive regular statements of Amazon-collected sales tax?

Yes, your Payments report will continue to reflect sales and use tax collected on an order with a separate deduction for “Marketplace Withheld Tax” or “Marketplace Facilitator” (depending on the report) which represents sales and use tax Amazon automatically collected. Amazon will remit the deducted amount to the appropriate tax authority, based on the marketplace facilitator rules at the order destination.

You may need to add optional Marketplace Tax Collection columns on some reports. See your reporting options below for additional information.

Marketplace Tax Calculation details are available in the Tax Document Library, Marketplace Tax Collection Report. See Sales Tax Information in Seller Reports Help page for additional information.

For individual order details, use the Order Details or Transaction Detail pages. When Tax Collection Model equals Marketplace Facilitator and Tax Collection Responsible Party equals Amazon, sales tax was automatically collected by Amazon.

For a summary of multiple order details, use the Date Range Report or Order Report (orders you fulfill) and see the report specific information below.

Date Range Report

• The Sales Tax Collected column reflects the amount of tax collected.

• The Marketplace Facilitator Tax or Marketplace Withheld Tax (depending on the report version) column reflects the amount of tax deducted from order proceeds that Amazon will remit to the tax authority.

• If an amount reflected in the Sales Tax Collected column is not fully deducted in the Marketplace Facilitator Tax or Marketplace Withheld Tax column, the difference remains the seller’s responsibility to remit to the appropriate government authority

Order Report

• The Tax Collection Model column will display Marketplace Facilitator when Amazon calculated, collected, and remitted sales tax on your order.

• The Tax Responsible Party column will display Amazon when Amazon made the tax calculation.

Note: If the columns above are not visible in your Order Report, you can add them manually by clicking Add or remove order report columns. See Order Reports for more information.

Does Amazon charge me for Marketplace Tax Collection?

No, Amazon does not charge any fees for Marketplace Tax Collection. Tax calculations for orders to non-marketplace tax collection jurisdictions will continue to use your tax settings and any applicable service fee will still apply to those calculations.

Can I opt out of Marketplace Tax Collection?

No, there currently is no option to opt out.

Can I prevent Amazon from shipping to states or jurisdictions with Marketplace Tax Collection?

No, there currently is no option to restrict sales to specific states for tax reasons.

Who handles a customer tax-only refund request on orders?

Sellers are responsible for refund requests on:

• Merchant Fulfilled Orders where tax was calculated using your tax calculation settings.

• See the How to refund tax help page for additional information.

Amazon Customer Service will handle the refund request for:

• Sales and use tax Amazon automatically calculated, collected, and remitted on your orders.

• All Fulfillment by Amazon (FBA) orders.

點擊咨詢現在有哪些新興平臺值得關注 >>>

特別聲明：以上文章內容僅代表作者本人觀點，不代表ESG跨境電商觀點或立場。如有關于作品內容、版權或其它問題請于作品發表后的30日內與ESG跨境電商聯系。