Wish 于2019年4月15日為商戶(hù)推出“稅務(wù)設(shè)置”功能。商戶(hù)可基于自愿原則選擇是否進(jìn)行“稅務(wù)設(shè)置”。若選擇設(shè)置，商戶(hù)可在“稅務(wù)設(shè)置”頁(yè)面設(shè)置其有義務(wù)就訂單繳納間接稅（例如、商品及服務(wù)稅 (GST) 和 (VAT)）的司法管轄區(qū)，如美國(guó)、部分歐洲國(guó)家/地區(qū)、加拿大、墨西哥和英國(guó)。具體來(lái)說(shuō)，

• 自2019年5月14日起，Wish 可為商戶(hù)顯示并向商戶(hù)支付其在“稅務(wù)設(shè)置”中配置的美國(guó)司法管轄區(qū)的預(yù)估間接稅繳付金額，但 Wish 作為交易平臺(tái)為稅務(wù)機(jī)構(gòu)代收相關(guān)間接稅的除外。

• 自2019年8月28日起，Wish 可為商戶(hù)顯示并向商戶(hù)支付其在“稅務(wù)設(shè)置”中配置的歐洲國(guó)家/地區(qū)的預(yù)估間接稅繳付金額。

• 自2019年10月8日起，Wish 可為商戶(hù)顯示并向商戶(hù)支付其在“稅務(wù)設(shè)置”中配置的加拿大司法管轄區(qū)的預(yù)估間接稅繳付金額。

• 自2020年12月21日起，Wish 將根據(jù)墨西哥政府于2020年6月出臺(tái)的新稅收改革法案，在適用 VAT 的情況下，開(kāi)始對(duì)墨西哥商戶(hù)出售給墨西哥用戶(hù)的產(chǎn)品的銷(xiāo)售額（向用戶(hù)展示的價(jià)格已包括16%的 VAT）代收墨西哥 VAT。商戶(hù)應(yīng)通過(guò)“稅務(wù)設(shè)置”提供其有效的墨西哥聯(lián)邦注冊(cè)稅號(hào)（RFC 稅號(hào)），以便 Wish 從銷(xiāo)售額中代扣代繳正確金額的 VAT。詳見(jiàn)下文。

• 自2021年1月1日起，Wish 將對(duì)從英國(guó)境內(nèi)/境外發(fā)往英國(guó)的所有訂單添加并代收 VAT。對(duì)于在英國(guó)境內(nèi)配送的訂單，如果是英國(guó)本土商戶(hù)，且已在“稅務(wù)設(shè)置”頁(yè)面設(shè)置英國(guó)稅務(wù)，Wish 會(huì)將 VAT 金額支付給商戶(hù)，以便商戶(hù)向英國(guó)稅務(wù)機(jī)構(gòu)繳納稅款。對(duì)于在英國(guó)境內(nèi)配送的訂單，如果是非英國(guó)本土商戶(hù)，則 Wish 將直接向英國(guó)稅務(wù)機(jī)構(gòu)代繳 VAT。對(duì)于從英國(guó)境外發(fā)貨的英國(guó)路向訂單，VAT 的繳納方式將取決于包裹的用戶(hù)支付價(jià)格。詳細(xì)信息請(qǐng)參閱下文。

美國(guó)、部分歐洲國(guó)家/地區(qū)、加拿大、墨西哥和英國(guó)訂單的預(yù)估間接稅繳納金額將由 Wish 代收，并在下一個(gè)結(jié)款日支付給商戶(hù)（付款資格條款適用）。商戶(hù)可以在訂單歷史記錄、“訂單詳情”頁(yè)面和付款賬單中查看需繳稅訂單的預(yù)估間接稅繳納金額。

商戶(hù)對(duì)在“稅務(wù)設(shè)置”中正確識(shí)別其申報(bào)義務(wù)、確保履行其間接稅項(xiàng)合規(guī)義務(wù)并準(zhǔn)確提交申報(bào)表負(fù)有最終責(zé)任。如果您選擇進(jìn)行“稅務(wù)設(shè)置”，即表示您確認(rèn)并同意 Wish 無(wú)需對(duì)任何故障、中斷、錯(cuò)誤、網(wǎng)絡(luò)或系統(tǒng)中斷，或者因您使用“稅務(wù)設(shè)置”而引起或與之相關(guān)的任何形式的故障承擔(dān)責(zé)任，并且 Wish 明確聲明對(duì)任何相關(guān)的擔(dān)保、陳述或責(zé)任概不承擔(dān)。

請(qǐng)注意，商戶(hù)還可以通過(guò)“稅務(wù)設(shè)置”導(dǎo)出這些需繳稅交易在指定日期范圍內(nèi)的稅務(wù)報(bào)告。

在此篇常見(jiàn)問(wèn)題解答中，wish將向您介紹一些稅務(wù)定義以及 Wish 如何計(jì)算不同轄區(qū)的各種稅項(xiàng)。如需了解在 Wish 平臺(tái)上啟用和編輯“稅務(wù)設(shè)置”的更多信息，請(qǐng)瀏覽其他分步指南 。另請(qǐng)參閱“Wish 商戶(hù)稅務(wù)政策”，以了解更多信息。

Starting April 15, 2019, Wish is pleased to announce the introduction of Tax Settings for merchants. Merchants who activate Tax Settings, on a voluntary basis, will be able to indicate the jurisdictions where they have obligations to remit indirect tax (e.g. sales tax, GST and VAT) on sales in the United States, select European countries, Canada, Mexico, and the United Kingdom. Specifically,

• Effective May 14, 2019, Wish begins to display and provide merchants with the payment of the estimated indirect tax remittance amounts for their configured US jurisdictions in Tax Settings, with the exception of tax authorities where Wish is registered as a Marketplace and is collecting the appropriate indirect tax.

• Effective August 28, 2019, Wish will begin displaying and providing merchants with the payment of the estimated indirect tax remittance amounts for their configured European countries in Tax Settings. 

• Effective October 8, 2019, Wish will begin displaying and providing merchants with the payment of the estimated indirect tax remittance amounts for their configured Canadian jurisdictions in Tax Settings.

• Effective December 21, 2020, Wish will begin collecting Mexico on the sale (price displayed to customers includes 16% VAT) of products that the merchants domiciled in Mexico have offered to customers in Mexico whenever VAT is applicable, per new tax reform legislation introduced by the Mexican government in June 2020. Merchants should provide their valid Registro Federal de Contribuyentes identification number (RFC ID) via Tax Settings in order for Wish to determine the correct amount of VAT to withhold and remit from the sales. See more details below.

• Effective January 1, 2021, Wish will add and collect VAT for all domestic and international UK-bound orders. For UK domiciled merchants shipping within the UK who have set up Tax Settings, Wish will remit the VAT amounts to the merchants to remit to the UK tax authorities. For non-UK domiciled merchants shipping orders within the UK, Wish will remit VAT directly to the UK tax authorities. For orders shipping to the UK from outside of the UK, VAT remittance will depend on the customer-paid price of the consignment. See more details outlined below.

The estimated indirect tax remittance amounts for applicable US, select European, Canadian, Mexican, and UK orders will be collected from customers, and included in the merchant’s next scheduled payment (subject to Payment Eligibility terms). Merchants may view the estimated indirect tax remittance amounts for applicable orders in their Order History, Order Details pages, and payment invoices.

Merchants are ultimately responsible for correctly identifying their filing obligations in Tax Settings and ensuring their indirect tax compliance obligations are met and returns are submitted accurately. Should you elect to use Tax Settings, you acknowledge and agree that Wish shall not be responsible for, and expressly disclaims any warranties, representations, or liability regarding, any malfunctions, interruptions, errors, network or system outages, or otherwise arising out of or in any way related to your use of Tax Settings.

Note that Tax Settings also allows merchants to export tax reports for these applicable transactions within an indicated date range.

In this FAQ, we'll walk you through some tax definitions and how Wish calculates a variety of taxes for different jurisdictions. To learn more about how to activate and edit Tax Settings on Wish, please visit this step-by-step guide. Please also review the Wish Merchant Tax Policy for more information.