亚马逊官方关于法国相关运动年度对账单的常见问题解答（上）
关于法国相关运动年度对账单的常见问题解答
主要： 本页信息不组成税务、执法或其他专业建议，， ，，，，也不得用作此类用途。。。。。。若有疑问，， ，，，，请咨询您的专业照料。。。。。。
凭证《法国反诓骗税法》（《税法通则》第 242 条之二第 3 款划定），， ，，，，亚马逊必需向您和法国税务主管机构提供您的法国相关“我要开店”运动详细信息。。。。。。此类信息可用于确定您在法国是否有潜在纳税和/或社会包管义务。。。。。。有关常见问题解答，， ，，，，可以转到此对账单的最后处。。。。。。
凭证《法国反诓骗税法》，， ，，，，可报告的“我要开店”运动包括：
任何配送到法国地点的生意；；；；；；或
任何从法国地点发货的生意；；；；；；或
所有生意（若是您的公司在法国建设，， ，，，，若有法国营业地点）。。。。。。
亚马逊有义务在 1 月 31 日前向法国税务主管机构提供上一年的此类信息，， ，，，，并在 2 月 28 日前向卖家发出“法国相关运动对账单”。。。。。。此类信息可用于确定您在法国是否有潜在纳税和/或社会包管义务。。。。。。
要详细相识潜在纳税和/或社会包管义务，， ，，，，请会见法国税务主管机构的网站 impots.gouv.fr 和 securite-sociale.fr。。。。。。
我为什么会收到此对账单？？ ？ ？？？？
若是您切合以下任何一项条件，， ，，，，亚马逊必需向法国税务主管机构报告信息：
配送到法国地点；；；；；；或
从法国地点发货；；；；；；或
公司在法国建设（若有法国营业地点）。。。。。。
此对账单包括什么信息？？ ？ ？？？？
此对账单包括凭证《法国反诓骗税法》可报告的“我要开店”运动一览，， ，，，，以及您的销售账户中的以下信息：
| 字段名 | 界说 |
|---|---|
| 供应商名称 | 爆发生意的亚马逊实体 |
| 税号 | 您销售账户中的欧盟增值税税号、SIREN/SIRET 或美国雇主识又名 |
| 已声明身份 | 法人实体或以专业身份谋划的自然人 |
| 网站 | 爆发生意的亚马逊商城 |
| 钱币代码 | 与每个商城中使用的钱币关联的代码，， ，，，，由三个字母组成 |
| 销售额 | 销售总金额 |
| 退款 | 退款总金额 |
| 净销售额 | 销售额（包括礼物包装费、运费和促销收入）减去退款所得的值 |
| 生意 | 任何法国相关钱币变换事务（如销售或退款）
|
钱币转换和四舍五入： 所有值都四舍五入为最靠近的整数，， ，，，，并以欧元为单位报告给法国税务主管机构。。。。。。另外，， ，，，，还会使用欧洲中央银行汇率表中的逐日汇率，， ，，，，在此对账单中报告您的外地商城钱币。。。。。。向法国税务主管机构报告的信息没有最低生意阈值。。。。。。
我的对账单中的“已声明身份”是什么意思？？ ？ ？？？？
亚马逊必需为您的账户声明谋划身份，， ，，，，可以是下列两个身份之一：
法人实体： 您在销售账户中提供了欧盟增值税税号、SIREN/SIRET 或美国雇主识又名；；；；；；或
以专业身份谋划的自然人： 您没有乃岚人识又名或可证实您是已建设企业的信息。。。。。。
在那里可以找到此对账单？？ ？ ？？？？
亚马逊将会以电子邮件方法把此对账单发送到您销售账户中的主要电子邮件地点，， ，，，，且不会晚于 2 月 28 日。。。。。。
我是否需要对此对账单接纳任何步伐？？ ？ ？？？？
亚马逊有义务每年向您提供一次此对账单。。。。。。若是您已经推行了您在法国的纳税和社会包管义务，， ，，，，就不需要接纳其他任何步伐。。。。。。若是您不确定，， ，，，，建议您与税务照料联系，， ，，，，以相识您的义务并接纳响应步伐。。。。。。亚马逊卖家必需始终遵守所有适用执法和规则。。。。。。
有关详细信息，， ，，，，请会见法国税务主管机构网站 Impots.gouv.fr 和 securite-sociale.fr。。。。。。
亚马逊官网原文详情：
Annual Statement Regarding Activity Related to France FAQ
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 advisors if you have questions.
In accordance with the French Anti-Fraud Act (provisions of paragraph 3 of Article 242 bis of the General Tax Code), Amazon is required to provide you and the French Tax Authority details on your Selling on Amazon activity that is related to France. This information can be used to determine whether or not you have potential tax and/or social security obligations in France. Frequently asked questions may be found at the end of this statement.
Selling on Amazon activity reportable under the French Anti-Fraud Act:
Any transaction that is shipped to a French address; or
Any transaction that is shipped from a French address; or
All transactions if you are established in France, such as having a French Business Address.
Amazon is obligated to provide this information to French Tax Authorities by January 31 for the preceding year and issue Sellers a 'Statement of Activity Related to France' by February 28. This information may be used to determine whether you have potential tax and/or social security obligations in France.
For more information on potential tax and/or social security obligations, visit the French Tax Authorities' websites impots.gouv.fr and securite-sociale.fr.
Why am I receiving this statement?
Amazon is required to report information to the French Tax Authorities if you meet any of the below criteria:
Ship to a French address; or
Ship from a French address; or
Are established in France, such as having a French Business Address.
What information is included in this statement?
The statement contains a summary of Selling on Amazon activity reportable under the French Anti-Fraud Act and the following information from your Selling account:
Field Name Definition Supplier Name Amazon entity where the transaction occurred Tax ID EU VAT number, SIREN/SIRET, or US Employer Identification Number in your Selling account Declared Status Legal entity or Natural person operating in a professional capacity Website Amazon marketplace where the transaction occurred Currency Code Three-letter code associated with the currency used in each marketplace Sales Total amount of sales Refund Total amount of refunds Net Sales Sales (including gift wrap, shipping, and promotions) minus refunds Transaction Any monetary change event, such as a sale, or refund related to France
Any transaction that is shipped to a French address; or
Any transaction that is shipped from a French address; or
All transaction if you are established in France, such as having a French Business Address
Currency Conversion and Rounding: All values are rounded to the nearest whole number and reported in to the French Tax Authority in Euros. Your local marketplace currency is also reported in this statement by using the daily rate from the Euro central bank exchange table. There are no minimum transaction thresholds for the information reported to the French Tax Authorities.
What does 'Declared Status' mean on my statement?
Amazon is required to declare an operating status for your account, this is either:
Legal entity: You have provided an EU VAT Number, SIREN/SIRET, or US Employer Identification Number in your selling account; or
Natural person operating in a professional capacity: You do not have a tax identification number or information that verifies you are an established business.
Where do I find this statement?
Amazon will email the statement to the primary email address on your selling account no later than February 28.
Am I required to take any action with this statement?
Amazon is obligated to provide you with this statement annually. If you already meet your French tax and social security obligations, you do not need to take any further action. If you are not sure, we recommend that you reach out to your tax advisor to understand your obligations and take appropriate actions. Sellers on Amazon must comply with all applicable laws and regulations at all times.
For more information, visit the French Tax Authorities' websites impots.gouv.fr and securite-sociale.fr.
文章泉源：亚马逊官方网站