wish商户平台关于自治州税务知识-ESG跨境

Wish商户平台关于自治州税务知识

很多州要求同时进行州级税务申报和地方级税务申报。这些州有自治地方辖区，即这些州里的某些城镇被授予高度自治权，可自行征收和/或管理其销售税。在自治地方辖区，其销售税制度可视为与州销售税制度完全独立：该辖区的由辖区自行管理和征收，且辖区的销售税规则可与州和其他地方辖区的规则不同。就销售税合规方面而言，在存在税收关联的自治地方辖区，wish商户可能需承担额外的申报义务。

在以下州，wish商户可能需要遵守地方税收机构要求的其他申报义务：

• 阿拉斯加州

• 科罗拉多州

• 路易斯安那州

为了确定在哪些辖区有额外的申报义务，wish商户应对其在上文所列州内的活动进行审核，以确定其在哪些辖区存在税收关联。如果商户在某个处于自治状态的地方辖区存在税收关联，其在该地方辖区也可能负有申报义务。

请注意，各州的税务申报制度有所不同。例如，阿拉斯加州没有州级销售税，但地方辖区可管理其地方销售税。科罗拉多州的部分但非全部地方辖区自行管理销售税。（但需注意，科罗拉多州的某些辖区要求存在州级税收关联的商户代收地方销售税详见上文）。爱达荷州和路易斯安那州的所有地方辖区均自行管理销售税。各州的其他具体行政管理制度也有所不同。

根据 政策，商户有责任正确识别其申报义务，并在适当的情况下代收和申报销售税。

Home-rule States

A handful of States may require both a State-level filing and additional local-level filings. These States have “home rule” jurisdictions, which means that the States have granted sovereignty to certain cities and counties within their State that permits these jurisdictions to levy and/or administer their own sales taxes. In home-rule jurisdictions, the sales tax system can be considered an entirely separate system from that of the State: the tax is administered and collected locally by the jurisdiction, and the sales tax rules can be different from those of the State and those of other local jurisdictions.  For sales tax compliance, additional filing obligation may exist for Merchants with nexus in a home-rule local jurisdiction.

In the following States, Merchants may be required to comply with additional filings for a local-level taxing authority:

• Alaska

• Colorado

• Louisiana

To determine where additional filings may be required, Merchants should review their activities in the States above at a local level to determine where nexus may exist in local jurisdictions. If a Merchant has nexus in a specific local jurisdiction that has home-rule status, it may also have a sales tax filing obligation in that local jurisdiction.  

Note that application varies by State. For example: Alaska has no State-level sales tax, however local jurisdictions may administer their own sales tax. Some but not all local jurisdictions in Colorado are self-administered. (But note that certain jurisdictions in Colorado require local sales tax collection for all Merchants with State-level nexus, see explanation above). All local jurisdictions in Idaho and Louisiana are self-administered. Other specific administration practices may vary by State.

Per Wish policy, Merchants are responsible for correctly identifying their filing obligations and collecting and reporting sales tax.

特别声明：以上文章内容仅代表作者本人观点，不代表ESG跨境电商观点或立场。如有关于作品内容、版权或其它问题请于作品发表后的30日内与ESG跨境电商联系。