wish商戶平臺(tái)分享：什么是稅收關(guān)聯(lián) (nexus) ？-ESG跨境

Wish商戶平臺(tái)分享：什么是稅收關(guān)聯(lián) (nexus) ？

稅收關(guān)聯(lián)是一種特殊類型的關(guān)系，如果某個(gè)管轄區(qū)要對(duì)一家公司征稅，則該公司必須與此管轄區(qū)建立稅收關(guān)聯(lián)。這個(gè)術(shù)語和概念來自美國最高法院的判例，該判例管轄各州對(duì)州外實(shí)體征稅的權(quán)力。不同司法管轄區(qū)對(duì)稅收關(guān)聯(lián)的標(biāo)準(zhǔn)有不同的規(guī)則和決定，且管轄區(qū)內(nèi)各個(gè)稅種（例如所得稅、/使用稅、財(cái)產(chǎn)稅等）的關(guān)聯(lián)標(biāo)準(zhǔn)也可能不同。對(duì)于銷售稅/使用稅，與某個(gè)州有稅收關(guān)聯(lián)的商戶通常有義務(wù)就應(yīng)納稅銷售額向該州的用戶收取銷售稅金額，向用戶代收相關(guān)稅款，向該州提交銷售稅/使用稅申報(bào)表，并將收取的應(yīng)繳稅款匯給該州。

是否構(gòu)成足夠的稅收關(guān)聯(lián)取決于司法管轄區(qū)的定義和規(guī)則。一般來說，商戶在某一司法管轄區(qū)有實(shí)體存在（擁有辦公室、某種形式的營業(yè)地點(diǎn)、倉庫、雇員 — 無論是固定還是臨時(shí)）即與該管轄區(qū)建立稅收關(guān)聯(lián)。在過去數(shù)年中，一些州設(shè)法擴(kuò)大其稅收關(guān)聯(lián)的定義范圍，以覆蓋第三方（相關(guān)或其他方面）的活動(dòng)和其他臨時(shí)活動(dòng)。美國最高法院在2018年6月作出了一項(xiàng)裁決，允許各州進(jìn)一步擴(kuò)大其稅收關(guān)聯(lián)的定義范圍：在部分州，如果某位商戶在當(dāng)?shù)赜凶銐虻匿N售額，便可能與該州有稅收關(guān)聯(lián)。例如，如果商戶在前12個(gè)月內(nèi)的銷售額超過10萬美元或與該州的用戶分別達(dá)成了200筆交易，則會(huì)被視為與該州有稅收關(guān)聯(lián)。

對(duì)于 Wish 這種線上交易平臺(tái)而言，稅收關(guān)聯(lián)的確認(rèn)以及稅費(fèi)的繳納更加復(fù)雜。許多州已經(jīng)擴(kuò)大了稅收關(guān)聯(lián)的規(guī)定范圍，以覆蓋線上交易商的某些活動(dòng)，即便運(yùn)營商并非真正的賣方。如上所述，稅收關(guān)聯(lián)是美國司法管轄區(qū)與商戶、一筆銷售或促進(jìn)交易達(dá)成的交易平臺(tái)之間的一種法律關(guān)系。如果商戶、銷售或交易平臺(tái)與相應(yīng)州有稅收關(guān)聯(lián)，則相應(yīng)州可以要求商戶或 Wish 向其用戶收取和使用稅。

Wish 確認(rèn)，就其運(yùn)營的線上交易平臺(tái)而言，其屬于“市場(chǎng)促進(jìn)者”。因此，Wish 有義務(wù)在部分國家/美國州代收和繳納 /GST 和銷售稅。若商戶在特定司法轄區(qū)有稅收關(guān)聯(lián)，且其選擇使用“稅務(wù)設(shè)置”功能，則 Wish 將代收每筆交易的銷售稅和使用稅，并將稅款匯給商戶，由商戶負(fù)責(zé)繳納給州稅務(wù)機(jī)構(gòu)。

所有稅收關(guān)聯(lián)都是累加式的，也就是商戶只要滿足一項(xiàng)條件即構(gòu)成與州的稅收關(guān)聯(lián)。并非滿足所有條件才會(huì)構(gòu)成稅收關(guān)聯(lián)。在以下條件下商戶會(huì)和州產(chǎn)生稅收關(guān)聯(lián)：(1) 商戶在州內(nèi)有實(shí)體存在；或 (2) 商戶的銷售額超過10萬美元；(3) 商戶在州內(nèi)達(dá)成了超過200筆單獨(dú)的交易。請(qǐng)注意，即使三項(xiàng)條件均不符合，商戶也可能會(huì)有稅收關(guān)聯(lián)。理論上說，即使商戶在州內(nèi)沒有實(shí)體存在，銷售額未達(dá)10萬美元，交易數(shù)量少于200筆，其仍有可能與州存在稅收關(guān)聯(lián)。

商戶是否與州存在稅收關(guān)聯(lián)，取決于各州自己的規(guī)則。商戶在一個(gè)州里有稅收關(guān)聯(lián)，但并不表示其在美國的每個(gè)州都有稅收關(guān)聯(lián)。

當(dāng)商戶告知 Wish 其與一個(gè)州有稅收關(guān)聯(lián)，或 Wish 作為市場(chǎng)運(yùn)營者有義務(wù)代收和繳納稅費(fèi)時(shí)，Wish 系統(tǒng)會(huì)就商戶在本平臺(tái)的每筆交易向用戶代收銷售稅和使用稅。之后，根據(jù)各州的政策，Wish 會(huì)將稅款支付給商戶（由商戶繳納給州稅務(wù)機(jī)構(gòu)），或直接將稅繳納給州稅務(wù)機(jī)構(gòu)（Wish 作為線上市場(chǎng)運(yùn)營者有義務(wù)代收稅費(fèi)的州，詳見相關(guān)常見問題解答）。

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 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, 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).

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(chǎng)。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。