China News - June 3 China News - June 5
Jun 04

Officials reminded that if an overseas e-commerce company has cross-border sales of electronic services to individual consumers in Taiwan in 2019, even if the e-commerce company has applied for cancellation of tax status, it is still required to file corporate income tax this year.

The sales methods of overseas e-commerce in Taiwan can be categorized into two types. If the overseas e-commerce directly sells electronic services to consumers, it is in the form of B2C, but if it is sold to enterprises and then resold to consumers, it is a B2B form.

If it is B2B, business tax should be declared within two and a half months after the remuneration is paid by the Taiwan merchants. Corporate income tax is a type of withholding mechanism, and tax is deducted in advance according to the net profit ratio and contribution.

According to the “Levying of the Income Tax on Cross-Border Electronic Services by a Foreign Profit-Seeking Enterprise”, when filing tax, overseas e-commerce companies must provide proof documents including contracts, business scope, and domestic and foreign transactions to the National Taxation Bureau. Generally speaking, the net profit ratio of overseas platforms is mostly 30%, and the contribution degree is determined by the transaction model. If the transaction is mostly in Taiwan, the contribution rate is mostly 100%. If there is a cross-border situation, it may be 50%.

As for foreign e-commerce sales revenue in B2C, like domestic enterprises, business tax should be filed every two months, and corporate income tax in May every year. Officials reminded that if foreign e-commerce companies still had B2C income in 2019, they must declare corporate income tax this year.

官員提醒,如果境外電商在2019年有跨境銷售電子勞務給我國境內個人消費者,即使該電商已申請註銷稅籍、今年還是要申報營所稅。

境外電商在我國銷售方式可分成兩種,如果是境外電商直接把電子勞務銷售給消費者個人,即為B2C形式, 但如果是銷售給企業、再轉賣給消費者,則屬於B2B方式。如果是B2B型態,營業稅是以我國商家給付報酬後2個半月內申報,營所稅則式扣繳機制,依照是用淨利率及貢獻度先行扣繳稅款。依照我國「外國營利事業跨境銷售電子勞務課徵所得稅制度」規定。境外電商在報稅時,必須檢附合約、營業項目、境內外交易流程等證明文件供國稅局認定。一般而言,境外平台商淨利率多為30%,而貢獻度則是交易模式判定,如果交易多在我國,貢獻度多半是100%,若有跨國情況,則可能為50%。至於境外電商在B2C銷售收入則與國內企業一樣,都是維持每兩個月申報營業稅與每年5月申報營所稅。官員提醒,如過境外電商去年仍有B2C收入,今年須申報營所稅。

written by Good Earth


Leave a Reply