商城征税常见问题

在自动执行商城征税的州,我是否还需缴纳销售税

如果按照商城征税规定由亚马逊自动计算、收取和代缴销售税和使用税,则您无需缴纳。您的商城征税报告将在“商城服务商税”或“商城预扣税”列中显示亚马逊收取的销售税扣除金额。

如果通过您的税务计算设置计算收取的任何税费或亚马逊扣除的任何税费低于向买家收取的金额,则卖家有责任向相应的政府机构缴纳其中的差额,并将其体现在您的销售税报告中。

亚马逊不会代表任何卖家向政府机构申报或代缴此类税费。如果您向实施商城征税的州重复缴纳了亚马逊订单的销售税和使用税,则您需要咨询您的税务顾问和/或该州的相关部门,协商确定退款方案。

根据商城征税的规定,亚马逊如何报税?

亚马逊将按照每个税务机构或管辖区的规定,向相应的税务机构申报并缴纳根据您的申报选项中所列出的商城服务商法规的要求自动收取的销售税和使用税。亚马逊不会代表任何卖家向政府机构申报或代缴此类税费。

我是否会定期收到亚马逊所收取销售税的对账单?

是的,您的付款报告将会一直显示针对订单收取的销售税和使用税,分别用于在“商城预扣税”或“商城服务商”(取决于报告类型)中进行扣除,即亚马逊自动收取的销售税和使用税。亚马逊将根据订单目的地的商城服务商规定,向相应的税务机构缴纳扣除的金额。

您可能需要在某些报告中添加可选的“商城征税”列。请参阅下面的申报选项,了解更多信息。

我有哪些申报选项?如何判断哪些是由亚马逊收取的销售税?

税务文件库中的商城征税报告提供了商城税务计算详情。请参阅卖家报告中的销售税信息帮助页面,了解更多信息。

要了解每个订单的详情,请访问订单详情或交易详情页面。当【征税模式】为【商城服务商】且【征税责任方】为【亚马逊】时,则表示由亚马逊自动收取销售税。

要同时了解多个订单的详情,请使用日期范围报告或订单报告(您自行配送的订单),并查看报告中的下列具体信息。

日期范围报告

  • 【收取的销售税】列会显示所收税额。

  • 【商城服务商税】或【商城预扣税】(取决于报告版本)列会显示亚马逊向税务机构缴纳的从订单收益中扣除的税额。

  • 如果在【商城服务商税】或【商城预扣税】列中未完全扣除【收取的销售税】列中显示的金额,则卖家仍有责任向相应政府机构缴纳其中的差额。


订单报告

  • 如果由亚马逊对您的订单计算、收取和代缴销售税,【征税模式】列将显示【商城服务商】。

  • 如果由亚马逊计算税费,【征税责任方】列将显示【亚马逊】。

注意: 如果您的订单报告中未显示上述列,您可以点击【添加或移除订单报告列】来手动添加这些列。请参阅订单报告,了解更多信息。

亚马逊会收取商城征税费用吗?

不会。亚马逊不会针对商城征税收取任何费用。对于发往非商城征税管辖区的订单,亚马逊将继续使用您的税务设置进行税务计算,并且您仍然需要为此类计算支付适用的服务费用。

我能否选择退出商城征税?

不能。目前无法退出。

我能否让亚马逊不要配送至执行商城征税的州或管辖区?

不能。我们目前尚不支持出于税务原因限制向特定州销售商品。

谁负责处理买家针对订单提出的仅与税务相关的退款申请?

卖家负责处理与以下订单相关的退款申请:

  • 使用您的税务计算设置计算税费的卖家自配送订单。

  • 请参阅如何退税帮助页面,了解更多信息。

亚马逊客户服务团队将处理与以下订单相关的退款申请:

  • 由亚马逊自动计算、收取和代缴销售税和使用税的订单。

  • 所有亚马逊物流订单。


亚马逊官网原文详情:

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.

How does Amazon report taxes under Marketplace Tax Collection?

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.

What are my reporting options and how do I identify Amazon-collected sales tax?

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.

 文章来源:亚马逊官方网站