商城预扣税

重要： 本页信息不构成税务、法律或其他专业建议，也不得用作此类用途。如有疑问，请咨询您的专业顾问。

根据您订单的目的地，亚马逊可能有法律义务计算、收取和代缴适用的国家、州或当地销售税或使用税、商品及服务税 (GST) 或增值税 (VAT)（统称为“税费”）。

如果订单配送至已颁布商城服务商法的管辖区（国家/地区、州、市、区县），则商城征税适用于所有亚马逊商城中所有卖家的所有商品。所有卖家都必须同意自动执行商城征税，无论其地点、商品或订单的原产地或者卖家的销售额或销售量如何。

买家支付亚马逊针对所售商品收取的税费。所收取的金额会反映在您的订单详情和订单报告中，扣款（使用下表中的报告编号）金额等于亚马逊汇给相应政府机构的义务金额。有关不同税费的更多信息，请访问以下各个常见问题页面链接。

亚马逊会根据适用法律，将所收取的金额汇给相应的政府机构。如果亚马逊扣除的税费金额少于向买家收取的金额，则卖家有责任将差额汇给相应政府机构。亚马逊不会代表任何卖家向政府机关申报或代缴税费。

亚马逊官网原文详情：

Marketplace Withheld Tax

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisers if you have questions.

Based on the destination of your order, Amazon may be legally obligated to calculate, collect, and remit applicable national, state, or local sales or use taxes, goods and services taxes (GST), or value added taxes (VAT) (collectively referred to as Taxes).

Marketplace Taxes collection applies to all products, from all sellers, on all Amazon marketplaces, when an order is shipping to a jurisdiction (country, state, county, city, district) where Marketplace Facilitator laws have been enacted. All sellers must agree to automatic Marketplace Tax Collection, irrespective of their location, product or order origin, or the volume or quantity of sales made by the seller.

The buyer pays the Taxes collected by Amazon on the product sold. The collected amounts are reflected on your order details and order reporting with a deduction (using the reporting identifiers in the table below) equal to the amount of Amazon's obligation to remit to the appropriate government authority. Additional information about the different Taxes are available on the respective FAQ page links below.

Order Destination	Reporting Identifier	Information and FAQ
United States	MarketplaceFacilitatorTax	Marketplace Tax Collection FAQ
Mexico	MarketplaceFacilitatorTax	Mexico Marketplace Value Added Tax (VAT) Collection FAQ
Australia	LowValueGoodsTax	Australia's Low Value Imports FAQ
New Zealand	LowValueGoodsTax	New Zealand's Low Value Goods FAQ

Amazon remits the collected amounts to the appropriate government authority as Amazon, based on applicable law. If the Taxes amount deducted by Amazon is less than the amount collected from the buyer, the difference remains the seller's responsibility to remit to the appropriate government authority. Amazon does not report or remit Taxes on behalf of any seller to government authorities.

 文章来源：亚马逊官方网站 

（本文内容根据网络资料整理和来自用户投稿，出于传递更多信息之目的，不代表本站其观点和立场。本站不具备任何原创保护和所有权，也不对其真实性、可靠性承担任何法律责任，特此声明！）

常见问答(FQAS)

根据中国相关法律规定,个人从事网络零售活动所取得的收入应纳税。亚马逊作为第三方交易平台,按照法律规定帮助个人用户计算和预扣个人所得税,上缴国税局,以确保个人纳税行为合规。

预扣税率为个人实际纳税档次的税率,一般为3-45%不等。具体税率由个人年收入总额决定,收入越高税率越高。

登录亚马逊卖家中心→报税与法律→个人所得税→可以查看本期预扣税情况的明细报表。如果有疑问,也可以在此页面提出纳税咨询。

如果当期预扣税款高于实际应纳税额,可以向亚马逊提出退税申请,提交相关纳税证明材料后,亚马逊将为您办理退税手续。退税申请一般需1-3个月处理完毕。