税务政策

在协议双方之间，您将负责收取和支付您的所有税费，以下情况除外：(i) 亚马逊根据适用法律自动计算、收取或代您缴纳税费（有关更多信息，请参阅商城征税常见问题）；(ii) 亚马逊明确同意代表您收取税费或其他基于交易的费用（与亚马逊提供给您使用的税款计算服务相关）。您依据本协议应支付的所有费用均不含任何销售税、使用税及类似税费，您须支付针对此类金额收取的任何应付税费。根据法律要求，您依据本协议向亚马逊支付的所有费用均无任何扣款或预扣款（包括但不限于跨境预扣税）。如果任何付款要求任何此类扣款或预扣款，您将支付必要的额外费用，以便亚马逊收到的净金额等于本协议中的到期应付金额。

除非本协议另有规定，否则将视为您同意亚马逊没有义务确定是否应征收税费，并且亚马逊不负责收取、报告或缴纳因任何交易产生的任何税费。但是，如果税务机关要求我们支付您的任何税费，您应立即向我们偿付代缴金额。如果商品从您选择的国家/地区之外发货，则可能要求商品收件人在收货时支付已评估的销售税、商品及服务税、使用税、特许权税、进口税、增值税或其他税费/关税。此类税费或关税（如果有）不包含在亚马逊所得的销售收益内。

亚马逊官网原文详情：

Tax policies

Responsibility for Taxes. You are responsible for identifying your Tax obligations in addition to the calculation, remittance, and reporting of all taxes within your obligation, regardless of your participation in Amazon's Tax Calculation Service.

• In some circumstances, Amazon may, consistent with applicable law, calculate, collect, and remit (as Amazon) applicable national, state or local sales and use taxes, goods and services taxes (GST), or value added taxes (VAT) (collectively “Taxes”) on orders destined to specific locations. For more information about these specific locations, see Marketplace Withheld Tax.

• Amazon offers an optional Tax Calculation Service for Professional sellers to calculate Taxes and other transaction-based charges on orders destined to non-Marketplace Tax Collection jurisdictions within your elected country. Amazon expressly agrees to remit to you (with your earnings disbursement) Taxes calculated in connection with your use of Amazon's Tax Calculation Services for you to remit to the appropriate tax authority. For more information, see Tax Calculation Services.

• Amazon does not report or remit Taxes to any government on behalf of any seller. Sellers remain responsible for any ongoing remittance and/or reporting requirements they may have in connection with Marketplace Withheld Tax or Amazon's Tax Calculation Service.

Except as otherwise provided in the Amazon Services Business Solutions Agreement (the “Agreement”), you agree that Amazon is not obligated to determine your tax obligation, whether taxes apply, and Amazon will not be responsible to calculate, collect, report, or remit any seller obligated taxes arising from any transaction. However, if a taxing authority requires us to pay any of your taxes, you will promptly reimburse us for the amounts paid.

Taxes on Fees and Payments. Any and all fees payable by you pursuant to this Agreement are exclusive of all Taxes, and you will pay any Taxes that are imposed and payable on such amounts. All payments made by you to Amazon under this Agreement will be made free and clear of any deduction or withholding (including but not limited to cross-border withholding taxes), as may be required by law. If any such deduction or withholding is required on any payment, you will pay such additional amounts as are necessary so that the net amount received by Amazon is equal to the amount then due and payable under this Agreement.

Shipping Products Internationally. When fulfilling product from a country outside the order origin country (elected country), you are the importer of goods to the elected country and responsible for the payment of all import duties, taxes, and custom fees (collectively “Customs Fees”). If you fulfill product to an address outside your elected country, generally, you are considered the exporter and the buyer is considered the importer. The seller is responsible for any export Customs Fees (if any) and the buyer is responsible for any import Customs Fees related to their purchase. Customs Fees paid by any party, if any, are in addition to the sales proceeds collected by Amazon. For more additional information about shipping products internationally, see Important information for international sellers.

 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)

卖家须知|亚马逊税务政策与规定

答:对于一般消费型商品出售,如书籍、CD、DVD等,无需提供发票。但对于企业级或定制化商品,如IT设备、机械设备等,需要提供增值税发票。

答:对于跨境电商出口,如果商品的产地国家与目的国家存在双边或多边贸易协定,很可能免除关税。但如果两国间无贸易协定,则可能需要缴纳相关目的国的进口关税。

答:卖家需要及时通过亚马逊平台进行商品税申报,亚马逊会统一为买家收取相关商品税并代替卖家向税务机关定期申报缴纳。卖家无需独立与税务机关联系。