商城征税常见问题

如果我在 Amazon.com 以外的其他亚马逊店铺销售商品,或者我的公司位于美国境外,是否会对我的订单执行商城征税?

从任何一家亚马逊店铺发往已实施商城服务商法规的美国境内的州或管辖区的货件均需执行商城征税。

谁负责针对美国非商城服务商订单计算和代缴税费?

对于配送至所有非商城服务商所在州、税收管辖区和/或未执行商城征税的地方的买家订单,卖家仍有责任履行税务缴纳和申报义务。

卖家当前的税务计算设置仍将适用于在税务计算服务所支持的以及税务设置中指定的非商城征税州或管辖区。有关亚马逊税务计算服务的更多信息,请参阅税务计算服务条款。

我的销售税义务是否会发生变化?

您是否具有销售税申报义务将取决于每个州的法规。对于由亚马逊自动计算、收取和代缴销售税的州,您应该咨询您的税务顾问,确定您的个人或企业税务申报义务是否发生了任何变更。

商城征税是否是由于美国最高法院对 Wayfair 一案的裁决而制定的?

不是。商城征税是各个州立法机关颁布商城服务商法或类似法律的结果。对于不由亚马逊自动计算、收取和代缴销售税的州,您应该咨询您的税务顾问,确定您在该州是否需要履行任何个人或企业税务义务。

有关更多信息,请参阅美国最高法院对于 Wayfair 一案裁决的常见问题。

亚马逊如何确定是否对商品征税?

对于发往已实施商城征税管辖区的订单,亚马逊将使用在创建商品信息时提供或所选的商品分类和商品描述来确定是否对商品征税。亚马逊不会使用分配的商品税务代码或税务计算设置来做此决定。

我是否需要执行任何操作?

通常,当开始进行商城征税时,您无需更新税务计算设置。亚马逊将负责自动更新您当前的税务计算设置、订单详情和付款报告。如果卖家仍然需要纳税,您的税务设置将会体现您所在州的具体选项。

您应该咨询您的税务顾问或所在州的相关部门,以确定您的税务申报及任何个人或企业纳税义务是否发生了变更。

对于执行商城征税的州,我可否编辑税务计算设置?

商城服务商的规定和/或法规可能会包含共同的纳税责任,这表示卖家和商城服务商可能要同时承担全部或部分税费(例如: 阿拉斯加州、科罗拉多州和伊利诺伊州)并/或包含一些例外商品,这表示在商城服务商规定中排除了或未包含某一商品类型(请参阅下一个问题了解例外信息)。随着功能和改进的推出,将在税务设置中更新在这些特定情况下计算税费的选项。

哪些商品未在商城征税范围内?如何了解我的责任?

如果商城服务商的规定和/或法规限制或禁止商城服务商计算、收取和代缴某些税费,则会存在例外情况。

例如,商城服务商的规定不适用于阿拉巴马州的租赁税或者在纽约州销售的服务。针对这些例外情况,亚马逊不会计算、收取和代缴这些税费,卖家仍需履行某些纳税义务。为了适应阿拉巴马州和纽约州的例外情况,我们对“税务设置”进行了改进,增加了更多选项,以便卖家在出现例外情况时仍然可以履行其纳税义务。

在某些情况下,商城服务商的规定和由此产生的纳税义务会比较复杂。例如,商城服务商法不适用于科罗拉多州的自治管辖区、伊利诺伊州的零售经营税 (ROT),也不适用于发往阿拉斯加州未参与管辖区的订单的当地销售税和使用税。虽然亚马逊可以在科罗拉多州的州管理管辖区收取税费,在伊利诺伊州收取州使用税,并且在阿拉斯加州的参与管辖区收取当地销售税和使用税,即使您无法通过亚马逊税务计算服务计算并向买家收取订单的税费,您可能仍有义务为配送至这些管辖区的订单缴纳税费。

在这些情况下,亚马逊将优先改进税务计算服务,以支持这些场景。同时,建议您咨询税务专业人士,确定此次税改是否会对贵公司造成任何影响。


 亚马逊官网原文详情:


Marketplace Tax Collection FAQ

If I sell in an Amazon store other than Amazon.com or my business resides outside of the US, does Marketplace Tax Collection apply to my orders?

Shipments from any Amazon store into a US state or jurisdiction that has implemented Marketplace Facilitator legislation will be subject to Marketplace Tax Collection.

Who is responsible for calculating and remitting tax on US non-marketplace facilitator orders?

For orders shipped to customers in all non-marketplace facilitator states; or taxing jurisdictions, and/or where Marketplace Tax Collection is not implemented, the seller remains responsible for their tax remittance and reporting obligations.

Sellers’ existing tax calculation settings will still apply for non-Marketplace Tax Collection states or jurisdictions supported by the Tax Calculation Service and identified in your Tax settings. For more information about Amazon's Tax Calculation Services, see Tax Calculation Services Terms.

Will my sales tax obligation change?

Your sales tax reporting obligation will depend on each state’s legislation. You should work with your tax advisor to identify any changes to your personal or corporate tax-reporting obligation in states where Amazon automatically calculates, collects, and remits sales tax.

Is Marketplace Tax Collection due to the U.S. Supreme Court decision in the Wayfair case?

No, Marketplace Tax Collection is a result of individual state legislation enacting Marketplace Facilitator or similar laws. You should work with your tax advisor regarding any personal or corporate tax obligation you may have in states where Amazon does not automatically calculate, collect, and remit sales tax.

For additional information, see the U.S. Supreme Court decision on Wayfair FAQ.

How does Amazon determine item taxability?

For orders destined to a Marketplace Tax Collection jurisdiction, Amazon will determine an item’s taxability using the product category and item description provided or selected while creating the listing. Amazon does not utilize your product tax code assignment or tax calculation settings for this determination.

Do I need to do anything?

Typically, there is no need to update your tax calculation settings when Marketplace Tax Collection begins. Your existing tax calculation settings, order details, and payments reporting will update automatically to reflect Amazon’s responsibility. If any tax responsibility remains with a seller, your tax settings will reflect your state specific options.

You should work with your tax advisor or the state to identify changes to your reporting and any personal or corporate tax obligation.Can I edit my tax calculation settings for a state with Marketplace Tax Collection?

A marketplace facilitator rules and/or legislation can contain a mixed tax responsibility, meaning both seller and facilitator could be responsible for all or a portion of tax (for example: Alaska, Colorado and Illinois) and/or product exclusions, meaning a specific product type is excluded nor not included in marketplace facilitator rule (see next question for exclusion information). Your options to calculate tax in these specific scenarios will be updated in your Tax Settings as functionality and improvements become available.

What is an exclusion from Marketplace Tax Collection and how do I understand my responsibility?

An exclusion occurs when marketplace facilitator rules and/or legislation limit or prohibit a marketplace facilitator from calculating, collecting, and remitting certain taxes.

For example, marketplace facilitator rules do not apply to rental tax in Alabama or services sold in New York. These exclusions prevent Amazon from calculating, collecting, and remitting these taxes and that specific tax obligation remains with the seller. To accommodate the Alabama and New York exclusions, improvements were made to our Tax Settings by adding additional options for sellers to continue managing their tax obligation when an exclusion applies.

In some scenarios, marketplace facilitator rules and the resulting tax obligation are more complicated. For example, marketplace facilitator laws do not apply to home-rule jurisdictions in Colorado, the retail occupation tax (ROT) in Illinois, or local sales and use tax on orders destined to non-participating jurisdictions in Alaska. While Amazon can collect tax in Colorado’s state-administered jurisdictions, state use tax in Illinois, and local sales and use tax for Alaska’s participating jurisdictions, you may potentially still have an obligation to remit tax for orders shipped to these jurisdictions, even though you cannot calculate and collect the tax from buyers on your orders through Amazon's Tax Calculation Services.

In these situations, Amazon is prioritizing enhancements to our Tax Calculation Services to support these scenarios. In the meantime, we encourage you to work with your tax professional to determine any impact to your business.

 文章来源:亚马逊官方网站