wish商户平台分享:什么是税收关联 (nexus) ?

税收关联是一种特殊类型的关系,如果某个美国税务管辖区要对一家公司征税,则该公司必须与此管辖区建立税收关联。这个术语和概念来自美国最高法院的判例,该判例管辖各州对州外实体征税的权力。不同司法管辖区对税收关联的标准有不同的规则和决定,且管辖区内各个税种(例如所得税、销售税/使用税、财产税等)的关联标准也可能不同。对于销售税/使用税,与某个州有税收关联的商户通常有义务就应纳税销售额向该州的用户收取销售税金额,向用户代收相关税款,向该州提交销售税/使用税申报表,并将收取的应缴税款汇给该州。

是否构成足够的税收关联取决于司法管辖区的定义和规则。一般来说,商户在某一司法管辖区有实体存在(拥有办公室、某种形式的营业地点、仓库、雇员 — 无论是固定还是临时)即与该管辖区建立税收关联。在过去数年中,一些州设法扩大其税收关联的定义范围,以覆盖第三方(相关或其他方面)的活动和其他临时活动。美国最高法院在2018年6月作出了一项裁决,允许各州进一步扩大其税收关联的定义范围:在部分州,如果某位商户在当地有足够的销售额,便可能与该州有税收关联。例如,如果商户在前12个月内的销售额超过10万美元或与该州的用户分别达成了200笔交易,则会被视为与该州有税收关联。

对于 Wish 这种线上交易平台而言,税收关联的确认以及税费的缴纳更加复杂。许多州已经扩大了税收关联的规定范围,以覆盖线上交易平台运营商的某些活动,即便运营商并非真正的卖方。如上所述,税收关联是美国司法管辖区与商户、一笔销售或促进交易达成的交易平台之间的一种法律关系。如果商户、销售或交易平台与相应州有税收关联,则相应州可以要求商户或 Wish 向其用户收取销售税和使用税。

Wish 确认,就其运营的线上交易平台而言,其属于“市场促进者”。因此,Wish 有义务在部分国家/美国州代收和缴纳 VAT/GST 和销售税。若商户在特定司法辖区有税收关联,且其选择使用“税务设置”功能,则 Wish 将代收每笔交易的销售税和使用税,并将税款汇给商户,由商户负责缴纳给州税务机构。

所有税收关联都是累加式的,也就是商户只要满足一项条件即构成与州的税收关联。并非满足所有条件才会构成税收关联。在以下条件下商户会和州产生税收关联:(1) 商户在州内有实体存在;或 (2) 商户的销售额超过10万美元;(3) 商户在州内达成了超过200笔单独的交易。请注意,即使三项条件均不符合,商户也可能会有税收关联。理论上说,即使商户在州内没有实体存在,销售额未达10万美元,交易数量少于200笔,其仍有可能与州存在税收关联。

商户是否与州存在税收关联,取决于各州自己的规则。商户在一个州里有税收关联,但并不表示其在美国的每个州都有税收关联。

当商户告知 Wish 其与一个州有税收关联,或 Wish 作为市场运营者有义务代收和缴纳税费时,Wish 系统会就商户在本平台的每笔交易向用户代收销售税和使用税。之后,根据各州的政策,Wish 会将税款支付给商户(由商户缴纳给州税务机构),或直接将税缴纳给州税务机构(Wish 作为线上市场运营者有义务代收税费的州,详见相关常见问题解答)。

wish商户官网原文详情:

What is nexus?

Nexus is a special type of connection that a company must have with a U.S. taxing jurisdiction if that jurisdiction wishes to impose its tax on that company. The term and concept comes from United States Supreme Court jurisprudence that governs States’ power to tax out-of-State entities. The nexus standards vary by depending on the jurisdiction’s own rules and decisions, and the standards within a jurisdiction may be different for each tax type (e.g., income tax, sales/use taxes, property tax, etc.). For sales/use tax purposes, sellers that have nexus in a State generally have an obligation to charge customers in that State sales tax on taxable sales made to them, collect that tax from the customers, file a sales/use tax return with that State, and remit the tax collected and due to the State.

What constitutes sufficient nexus for tax purposes depends on the jurisdiction’s definitions and rules. Generally, a seller creates nexus with a jurisdiction by being physically present in that jurisdiction (having an office, some type of business location, warehouse, employees – whether fixed or for a temporary period of time). Over the past several years, some States have sought to expand their nexus definitions to include the activities of third parties (related or otherwise) and other temporary activities. In June 2018, the United States Supreme Court issued a ruling that enables States to expand their nexus definitions even further: in some States, a seller with enough sales in a State likely has a nexus with that State. For example, if a seller’s makes greater than $100,000 of sales or makes 200 separate transactions with customers in the State in the previous 12-month period, then the seller will be deemed to have nexus in the State.

Nexus determinations – and collection and remittance obligations – get a bit more complicated with respect to online marketplaces like Wish.  Many States have expanded nexus requirements to include certain activities by online marketplace operators, even though the operator isn’t really the seller. As explained above, nexus is a legal connection between a U.S. jurisdiction and a seller, a sale, or a party that helps facilitate a sale. If there is nexus with a seller, a sale, or a sale’s facilitator, the State may require the seller or Wish to charge and collect its customer’s sales and use taxes.

Wish has determined that it is a “Marketplace Facilitator” in respect of the online marketplace it operates, which leads to an obligation for Wish to collect and remit VAT/GST and sales taxes in certain countries/U.S. states. When a merchant has nexus in a particular jurisdiction and it elects to use Tax Settings, Wish will charge and collects sales and use taxes for each sale and sends those funds to each seller, which must then send those funds to the States.

All of these nexus factors are accretive, meaning a seller only needs to satisfy one test to have nexus with a State. A seller does not need to satisfy all the tests. A seller is likely to have nexus if (1) the seller is physically present in the State OR (2) the seller sells more than $100,000, OR (3) the seller makes more than 200 separate sales in a State. Please note that these tests DO NOT say that seller’s failing to meet all three tests lacks nexus. Theoretically, a seller physically absent from a State that sells less than $100,000 in less than 200 transactions could still have nexus with a State.

Whether a seller has nexus is a State-by-State question. Just because a seller has nexus in one State does not mean that the seller has nexus with each State in the United States.

When a seller informs Wish that it has nexus with a State or Wish determines there is an obligation as a marketplace operator to collect and remit tax, Wish’s system charges and collects sales and use taxes from the seller’s customers for each of the seller’s sales on the Wish platform. Then, depending on the State, Wish either passes those funds to each seller (which must then send those funds to the States) or sends the tax directly to the State in Online Marketplace States (see separate FAQ).

文章内容来源:wish商户官方网站