川王关税大漏洞:合法合规

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For instance, a Chinese manufacturer sells a t-shirt to a Hong Kong vendor for $5. That Hong Kong vendor then sells the t-shirt to a U.S. retailer for $10. That U.S. retailer then sells the t-shirt to consumers for $40.

Under the first sale rule, the U.S. retailer can pay the import duty on the initial $5 price of the good, rather than the vendor’s inflated $10, thus stripping out the cost associated with the middleman’s profit.

“What the rules allow you to do is use that initial sales price from the factory to the vendor to determine the final duty price,” Brian Gleicher, senior lawyer and member at Miller & Chevalier Chartered, told CNBC over the phone.
 

For instance, a Chinese manufacturer sells a t-shirt to a Hong Kong vendor for $5. That Hong Kong vendor then sells the t-shirt to a U.S. retailer for $10. That U.S. retailer then sells the t-shirt to consumers for $40.

Under the first sale rule, the U.S. retailer can pay the import duty on the initial $5 price of the good, rather than the vendor’s inflated $10, thus stripping out the cost associated with the middleman’s profit.

“What the rules allow you to do is use that initial sales price from the factory to the vendor to determine the final duty price,” Brian Gleicher, senior lawyer and member at Miller & Chevalier Chartered, told CNBC over the phone.
香港5买进,10卖出,赚100%。美国营销商从香港10买下,40卖给消费者,中间30元差价谁拿到?政府税务部门还是retailer?不管税率是按照5还是10计算。
 
中间30元差价有没有可能是销售,运输成本?美国营销商也许没有利润
 
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