[新聞] 海外網購頻繁 免稅恐取消
原文網址:
http://udn.com/NEWS/FINANCE/FIN10/8474314.shtml#ixzz2stJLZcKQ
海外網購頻繁 免稅恐取消
【經濟日報╱記者陳美珍/台北報導】
2014.02.10 04:49 am
網路商機發達,卻難以課稅,財政部要堵漏,決定從郵包下手。依據財政部最新規定,
即日起,郵包進口完稅價價格在新台幣3,000元以下者,雖享有免稅優惠,但適用對象
從嚴控管,凡是30天內郵寄次數超過二次,或半年內達六次以上的「頻繁進口人」,
將會喪失免稅資格。
因應淘寶網等網路交易頻繁,財政部修正「郵包物品進出口通關辦法」,重新規範進出
口郵包的免稅及報關、通關相關規定。基於現行進口郵包享有完稅價低於3,000元可以
免稅的優惠,導致「化整為零」避稅的進口案件激增,新辦法已升高防弊層級。
財政部指出,海關將針對郵包進口次數頻繁者設限,列管自國外寄遞地寄至台灣同一收
件地址,或署名相同收件人的進口郵包,依其郵寄次數,30天內達二次以上,或是半年
內郵寄達六次以上者,不再給予免稅優惠。
財政部認為,自國外頻繁進口郵包者,即使進口完稅價值低於3,000元,非屬自用的嫌疑
極高,並有化整為零避稅的可能。限制頻繁小額進口商品者享有免稅,具有維持公平交
易秩序的用意。
目前,個人自國外或網路平台進口完稅價格不超過3,000元的貨品,享有免徵關稅、貨物
稅及營業稅等租稅減免優惠。
除了頻繁進口小額郵包者不再免稅之外,財政部也修正目前計算免稅金額的方式,規定
國外寄遞地在同一到達日,寄送至台灣同一收件地址或收件人的郵包,數量超過二件以
上時,需合併計算進口貨物完稅價值,換言之,進口價值單件超過1,500元,就會被課稅。
新辦法也明訂「同一到達日」是指郵政機構加蓋郵戳在郵包發遞單上之日。
鑑於進口郵包多數都是數量零星、金額微小的貨品,數量卻極多,為加速郵包報關的手
續,財政部亦訂出報關門檻,只有離岸價超過等值5,000美元的進口郵包,才需要辦理報
關手續。另外,申請沖退稅、保稅或復運進口需調閱原報單的進口郵包,也必須在郵政
機關寄發補辦驗關手續通知單翌日起15天內,向海關辦理報關。
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