wish商戶平臺(tái)關(guān)于自治州稅務(wù)知識(shí)-ESG跨境

Wish商戶平臺(tái)關(guān)于自治州稅務(wù)知識(shí)

很多州要求同時(shí)進(jìn)行州級(jí)稅務(wù)申報(bào)和地方級(jí)稅務(wù)申報(bào)。這些州有自治地方轄區(qū)，即這些州里的某些城鎮(zhèn)被授予高度自治權(quán)，可自行征收和/或管理其銷售稅。在自治地方轄區(qū)，其銷售稅制度可視為與州銷售稅制度完全獨(dú)立：該轄區(qū)的由轄區(qū)自行管理和征收，且轄區(qū)的銷售稅規(guī)則可與州和其他地方轄區(qū)的規(guī)則不同。就銷售稅合規(guī)方面而言，在存在稅收關(guān)聯(lián)的自治地方轄區(qū)，wish商戶可能需承擔(dān)額外的申報(bào)義務(wù)。

在以下州，wish商戶可能需要遵守地方稅收機(jī)構(gòu)要求的其他申報(bào)義務(wù)：

• 阿拉斯加州

• 科羅拉多州

• 路易斯安那州

為了確定在哪些轄區(qū)有額外的申報(bào)義務(wù)，wish商戶應(yīng)對(duì)其在上文所列州內(nèi)的活動(dòng)進(jìn)行審核，以確定其在哪些轄區(qū)存在稅收關(guān)聯(lián)。如果商戶在某個(gè)處于自治狀態(tài)的地方轄區(qū)存在稅收關(guān)聯(lián)，其在該地方轄區(qū)也可能負(fù)有申報(bào)義務(wù)。

請(qǐng)注意，各州的稅務(wù)申報(bào)制度有所不同。例如，阿拉斯加州沒有州級(jí)銷售稅，但地方轄區(qū)可管理其地方銷售稅?？屏_拉多州的部分但非全部地方轄區(qū)自行管理銷售稅。（但需注意，科羅拉多州的某些轄區(qū)要求存在州級(jí)稅收關(guān)聯(lián)的商戶代收地方銷售稅詳見上文）。愛達(dá)荷州和路易斯安那州的所有地方轄區(qū)均自行管理銷售稅。各州的其他具體行政管理制度也有所不同。

根據(jù) 政策，商戶有責(zé)任正確識(shí)別其申報(bào)義務(wù)，并在適當(dāng)?shù)那闆r下代收和申報(bào)銷售稅。

Home-rule States

A handful of States may require both a State-level filing and additional local-level filings. These States have “home rule” jurisdictions, which means that the States have granted sovereignty to certain cities and counties within their State that permits these jurisdictions to levy and/or administer their own sales taxes. In home-rule jurisdictions, the sales tax system can be considered an entirely separate system from that of the State: the tax is administered and collected locally by the jurisdiction, and the sales tax rules can be different from those of the State and those of other local jurisdictions.  For sales tax compliance, additional filing obligation may exist for Merchants with nexus in a home-rule local jurisdiction.

In the following States, Merchants may be required to comply with additional filings for a local-level taxing authority:

• Alaska

• Colorado

• Louisiana

To determine where additional filings may be required, Merchants should review their activities in the States above at a local level to determine where nexus may exist in local jurisdictions. If a Merchant has nexus in a specific local jurisdiction that has home-rule status, it may also have a sales tax filing obligation in that local jurisdiction.  

Note that application varies by State. For example: Alaska has no State-level sales tax, however local jurisdictions may administer their own sales tax. Some but not all local jurisdictions in Colorado are self-administered. (But note that certain jurisdictions in Colorado require local sales tax collection for all Merchants with State-level nexus, see explanation above). All local jurisdictions in Idaho and Louisiana are self-administered. Other specific administration practices may vary by State.

Per Wish policy, Merchants are responsible for correctly identifying their filing obligations and collecting and reporting sales tax.

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(qǐng)于作品發(fā)表后的30日內(nèi)與ESG跨境電商聯(lián)系。