规则核查至 2026-07-11
方法、来源与适用范围
自查结果由卖家填写的经营事实与已维护规则逐项匹配生成；缺少的事实会保留为待确认事项,不会自动补全。
适用范围
适用于使用平台、独立站、FBA、3PL、海外库存和低值进口路径的小型跨境卖家。结果用于准备第一轮专业复核,不替代注册、申报、清关或准确税额计算。
第一轮会检查什么
- • 公司设立地和所选销售市场
- • 各市场现有销售税、VAT 或 GST 注册状态
- • 各市场的平台订单与独立站订单
- • 当地库存、FBA、3PL 和海外仓信号
- • 大致市场销售额与低值进口货值区间
- • 阻止进一步判断的证据缺口
复核方法
- 01
经营事实
记录设立地、销售渠道、现有注册状态、库存、销售额、订单货值和客户类型。
- 02
适用规则
只测试用户选择的市场,并把平台、直营、库存和进口路径分开。
- 03
初筛发现
说明可能触发什么、哪些可能由平台处理,或哪些事项因资料不足无法判断。
- 04
所需凭证
列出销售、库存、发票、平台和进口记录,供后续核证。
- 05
下一步
给出优先级、复核触发条件、完成标准、官方来源和核实日期。
代表性来源登记
下表列出代表性规则的适用范围、未覆盖事项、官方来源和核实日期。
核实日期表示当前发布规则集最近一次完成核对的时间，不代表规则此后一定没有变化。商品税务处理、豁免、历史期间、合同安排及问卷未覆盖的事实仍需另行确认。
| 规则 | 适用范围 | 需另行确认 | 核实日期 | 官方来源 |
|---|---|---|---|---|
| US-MKT US | 美国平台代征场景,不覆盖独立站销售和逐州注册判断。 | 不判断具体州申报义务、免税证、商品 taxability 和 seller-of-record 边界情况。 | 2026-07-05 | Streamlined Sales Tax Marketplace Facilitator guidance (https://www.streamlinedsalestax.org/for-businesses/marketplace-facilitator): many states require marketplace facilitators to collect and remit under state-specific rules; state DOR examples such as North Carolina DOR (https://www.ncdor.gov/taxes-forms/sales-and-use-tax/marketplace-facilitators-and-marketplace-sellers) and Utah State Tax Commission (https://tax.utah.gov/business/sales-tax/other-sales-tax/marketplace-facilitators/) show seller obligations and thresholds remain state-specific. DTC and other non-marketplace sales are not included in marketplace collection. |
| UK-LVG UK | 海外卖家通过自营渠道向英国销售单票 GBP 135 及以下货物。 | 不判断 B2B 凭证、海关估值争议、具体商品 VAT 税率和注册流程细节。 | 2026-07-05 | GOV.UK — VAT and overseas goods sold directly to customers in the UK (https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk): goods valued at £135 or less are charged VAT at the point of sale; GOV.UK — VAT and overseas goods sold using online marketplaces (https://www.gov.uk/guidance/vat-and-overseas-goods-sold-to-customers-in-the-uk-using-online-marketplaces): online marketplaces can be the deemed supplier for relevant sales. |
| EU-IOSS EU | 进口给欧盟消费者、单票 EUR 150 及以下的低值货物。 | 不判断成员国商品税率、清关服务安排、deemed supplier 例外和 IOSS 中介选择。 | 2026-07-05 | European Commission — VAT One Stop Shop (https://vat-one-stop-shop.ec.europa.eu/index_en) and The One Stop Shop (https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en): IOSS/import scheme for low-value B2C e-commerce consignments up to €150. |
| AU-LVG AU | 非澳洲卖家通过自营渠道向澳洲销售低值进口货物。 | 不判断 GST-free 商品类别、进口人合同、关税和平台具体代缴凭证。 | 2026-07-05 | ATO — GST on low value imported goods (https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/gst-for-non-resident-businesses/gst-on-low-value-imported-goods): low-value imported goods are A$1,000 or less and non-resident sellers collect GST from Australian customers; ATO — How Australian GST works (https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/gst-for-non-resident-businesses/how-australian-gst-works): GST rate 10% and A$75,000 registration threshold. |
| SEA-SG-LVG SEA-SG | 以新加坡为锚点,复核低值货物和远程服务的 OVR 注册风险信号。 | 不判断东南亚逐国 VAT/GST 注册、新加坡以外本地仓义务和发票规则。 | 2026-07-05 | IRAS — Overseas businesses supplying remote services and low-value goods to Singapore (https://www.iras.gov.sg/taxes/goods-services-tax-%28gst%29/gst-and-digital-economy/overseas-businesses) and IRAS e-Tax Guide, GST: Taxing imported low-value goods by way of the overseas vendor registration regime (https://www.iras.gov.sg/docs/default-source/e-tax/gst-e-tax-guide_taxing-imported-low-value-goods-by-way-of-the-overseas-vendor-registration-regime_%281st-ed%29.pdf?sfvrsn=b1a36692_39): OVR applies when annual global turnover exceeds S$1 million and Singapore B2C LVG/remote-service supplies exceed S$100,000; LVG means goods delivered by air or post with value not exceeding S$400. |
问卷数据如何处理
不需要注册账号。浏览器存储会保存当前问卷答案；成功解锁后还会保存 Lemon Squeezy license instance ID。license 验证成功后会返回重新生成的报告,报告本身不会被保存。完整说明见隐私政策。
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