wish商戶平臺稅務(wù)知識:由州政府管理地方轄區(qū)銷售稅的州-ESG跨境

Wish商戶平臺稅務(wù)知識:由州政府管理地方轄區(qū)銷售稅的州

有些州政府對地方轄區(qū)（如城鎮(zhèn)）的有管轄權(quán)。對于這些由州政府管理的稅費(fèi)，納稅人通過向州政府提交銷售稅納稅申報(bào)表（包含所有應(yīng)納稅款）繳納。各轄區(qū)的地方稅率可能有所不同，在各轄區(qū)的申報(bào)義務(wù)取決于稅收關(guān)聯(lián)。

在以下州，所有地方轄區(qū)的銷售稅均由州政府管理：

• 加利福尼亞州

• 密西西比州

• 德克薩斯州

請注意，科羅拉多州部分地方轄區(qū)的銷售稅由州政府管理。

前文所列的州里有很多地方轄區(qū)在州級銷售稅基礎(chǔ)上額外計(jì)算銷售稅。舉例來說，wish商戶可能在加利福尼亞州有稅收關(guān)聯(lián)，且同時(shí)與該州的舊金山也有稅收關(guān)聯(lián)。除了州級稅收關(guān)聯(lián)，商戶還必須分別確定其在各地方轄區(qū)是否有稅收關(guān)聯(lián)。在有些情況下，wish商戶可能只想設(shè)置州級稅收關(guān)聯(lián)，而不設(shè)置地方轄區(qū)的稅收關(guān)聯(lián)。在這種情況下，wish商戶在“稅務(wù)設(shè)置”中不會選擇該州的任何地方轄區(qū)，只會選擇其有稅收關(guān)聯(lián)的州。在此情況下，只有該州的州級銷售稅率適用。

請注意，在實(shí)際操作中，很多公司為了避免過多的管理工作，并不會一一確定其在各地方轄區(qū)是否有稅收關(guān)聯(lián)，而是選擇代收所有地方轄區(qū)的銷售稅。在此情況下，商戶會選擇代收其有稅收關(guān)聯(lián)的州內(nèi)的所有地方銷售稅，而不是審核其在各轄區(qū)是否有稅收關(guān)聯(lián)。另請注意，無論商戶選擇多少個(gè)有稅收關(guān)聯(lián)的轄區(qū)，通常這些州政府會要求納稅人提交一份包含州和地方銷售稅申報(bào)信息的銷售稅申報(bào)表。

根據(jù) Wish 政策，商戶有責(zé)任正確設(shè)置州和地方級的銷售稅稅收關(guān)聯(lián)。

 States with State-administered local jurisdictions

Some States administer local jurisdiction (e.g., city or county) sales taxes at a State level. These State-administered taxes are collected by filing a single sales tax return with the State that captures all applicable tax. The local rates for each jurisdiction may vary, and filing obligation for each jurisdiction is determined based on nexus.

In the following States, sales tax in all local jurisdictions is State administered:

• California

• Mississippi

• Texas

Note that some local jurisdictions in Colorado are State administered.

The States listed above have a variety of local jurisdictions that calculate sales taxes in addition to the State-level sales tax. For example, a Merchant may have nexus in the State of California and on top of that, also have nexus in San Francisco, California. Merchants must individually determine those local jurisdictions in which it has nexus in addition to State-level nexus. There are certain scenarios where a Merchant may want to indicate nexus only at the State level and not at the local jurisdiction level. In such a scenario, the Merchant would not select any local jurisdictions for that State in its Wish settings, and only select the State where it has nexus. Under this scenario, only the State-level sales tax rate for that State would apply.

Note that in practice, many businesses opt to avoid the administrative work of determining where local rates apply based on nexus and instead opt to collect all local sales taxes. A Merchant seeking to avoid this administrative burden may elect to collect all local sales taxes within a State in which it has nexus rather than do a jurisdiction-by-jurisdiction nexus review. Also note that regardless of the number of jurisdictions for which nexus is selected, usually a single sales tax return that includes information reporting for both State and local sales is required for these States.  

According to policy, Merchants are responsible for correctly configuring sales tax nexus at the State and local levels.

特別聲明：以上文章內(nèi)容僅代表作者本人觀點(diǎn)，不代表ESG跨境電商觀點(diǎn)或立場。如有關(guān)于作品內(nèi)容、版權(quán)或其它問題請于作品發(fā)表后的30日內(nèi)與ESG跨境電商聯(lián)系。