查看您在美国的纳税义务

备注

本指南适用于在美国境内销售产品的商家。您有责任咨询当地税务机构或税务专业人员，确保向客户收取正确的税率，并确保正确申报和缴纳税费。

在美国，您是否需要收取销售税取决于联结。联结是您的企业与某个州之间的联系（无论是实体联结还是联结）。如果您在特定州有联结，那么您可能需要在该州收取销售税。管理纳税义务页面可以帮助您确定您的商店是否有联结。

注意

管理纳税义务页面可以帮助您确定商店具有联结的美国地点，但它不能替代税务机关或税务专业人士的建议。您有责任确定您需要收取和汇付税费的地点。

商店开业并开始进行销售后，系统将自动监视您的销售额和经营地点，以帮助您确定您是否在特定州有联结。系统会将您在特定州获得的销售额与该州的销售额阈值进行比较，以确定您是否需要承担纳税义务。

在 Shopify 中监视您的纳税义务之前，请查看以下注意事项。

• 只有在 Shopify 内发生的交易才会显示纳税义务，州法律规定的市场也包括在内。如果您在 Shopify 外部进行销售，则这些销售未包括在内。

• 对于具有州一级经济联结税法的州，会显示纳税义务。没有经济联结法的州不包括在内。

• 一些州的当地税务申报要求与州申报要求不同，例如阿拉斯加州或科罗拉多州。不会跟踪联结以收取当地税费。

• 对于在州阈值周期内发生销售的州，会显示纳税义务。阈值周期外发生的销售不包括在内。

• 纳税义务是使用净销售额而不是总销售额计算的。净销售额是销售额减去退款、运费或税费。

• 销售额不会立即反映在您的纳税义务中，可能需要几天时间才能进行更新。如果您超过表示您可能需要特定州收取和汇付税费的销售阈值，则会显示您超出该阈值的月份。

• 如果商店的当前地点有实体联结，则会显示纳税义务。如果您以前在某个州有一个营业地点，但已将其删除，则该地点不包括在内。

备注

如果您在 Shopify 后台的设置 > 商店详细信息 > 地址部分中设置的地址不同于您设置为地点的地址，系统将使用您设置为“地点”的地址来确定联结。如果您已创建地点，则不会使用商店详细信息中的地址。

本页相关主题

• 阈值周期

• 查看您的纳税义务

• 解决您的潜在纳税义务

• 纳税义务到期

阈值周期

州的阈值周期是计算联结时考虑的时间量。州税务信息参考表提供各州关于税务规则的信息，包括用于确定联结的时间段。此时间段因州而异。

注意

纽约州使用季度来确定不同于其他管辖区的纳税义务。

查看您的纳税义务

在 Shopify 后台中，您可以通过转到设置 > 税费和关税，然后选择美国来查看您的纳税义务。您的纳税义务预览会显示在您登记收税的州上方。如果您在特定州获得的销售额提示有潜在的纳税义务，则纳税义务部分会显示相应的州、存在潜在义务的原因以及潜在义务的日期。若要查看详细信息，请点击显示所有义务来查看管理纳税义务页面。

在管理纳税义务页面上，您可以查看您已在其中获得销售额的州。使用页面顶部的菜单选择要查看的州。

• 需要采取操作表示已确定有潜在纳税义务的州。此处列出的是您可能在某个地点有实体联结，或者通过向该州销售而有经济联结的州。如果需要采取操作部分中列出了州，您可能需要开始在那些州收取和汇付税费。

• 需要监视表示您在该州没有地点，并且您在 Shopify（包括州法律规定的市场）中的销售额已至少达到该州经济联结阈值的 80%。如果需要监视部分中列出了州，请查看您在该州获得的销售额，同时将 Shopify 未处理的销售额考虑在内。

• 无需执行任何操作表示您在该州没有地点，并且您在 Shopify（包括州法律规定的市场）中的销售额低于该州经济联结阈值的 80%。

Shopify Plus

如果您的商店使用 Shopify Plus 套餐并且您使用 Avalara 来计算税费，那么仍会显示您的纳税义务，并且您可以在 Shopify 中添加新的税务登记。如果 Avalara 的服务暂时不可用，Shopify 的税务设置将提供产品和运费的税率。

解决您的潜在纳税义务

如果管理纳税义务页面上将某个州被列为存在潜在纳税义务，那么您应该仔细查看该州的销售税法。州税务参考信息表中列出了指向州税务机关的链接。如果您不确定您的商店在某个州内是否有实体联结或经济联结，请咨询税务专业人士，或联系该州的税务机关。

如果您确定需要在某个州收取销售税，则可以在管理纳税义务页面进行收税设置。在开始之前，请先确保您已向该州的税务机关登记，以收取和汇付销售税。

步骤：

1. 在管理纳税义务页面上，找到该州，然后点击开始收税。

2. 在销售税 ID 中，输入您的销售税 ID。如果您已申请但尚未收到销售税 ID，请将此字段留空。您可以在收到销售税 ID 时更新此字段。

3. 点击征收销售税。

纳税义务到期

当低于特定州份的联结阈值（无论是实体联结还是联结）时，这可能不会立即终止您的纳税义务。如果您认为您在特定的州份不再有联结，则在停止向该州份的客户收税之前，请先联系相关州份的税务机关。

Shopify商户官网原文详情：

Review your US tax liabilities

Note

This guide is for merchants who sell in the United States. It's your responsibility to consult with local tax authorities or a tax professional to verify that you charge your customers the correct tax rates, and to ensure you file and remit your taxes correctly.

In the United States, whether you need to charge tax is based on nexus. Nexus is a connection between your business and a state, whether physical or economic. If you have nexus in a particular state, then you probably need to charge sales taxes there. The Manage tax liability page can help you to determine where your store has nexus.

Caution

The Manage tax liability page can help you to determine where your store has nexus in the United States, but it is not a substitute for advice from a tax authority or a tax professional. It's your responsibility to determine where you need to charge and to remit taxes.

After your store is open and has started to make sales, your sales and locations are automatically monitored to help you determine whether you have nexus in specific states. Your sales into a specific state are compared to that state's sales thresholds to identify where you might have a tax liability.

Before you monitor your tax liabilities in Shopify, review the following considerations.

• Tax liability can only be displayed for transactions that occur within Shopify, including marketplaces where required by state law. If you make sales outside of Shopify, then they aren't included.

• Tax liability is displayed for states that have economic nexus tax laws at the state level. States that don't have economic nexus laws aren't included.

• Some states have local tax filing requirements that are separate from state filing requirements, such as Alaska or Colorado. Nexus is not tracked for local taxes.

• Tax liability is displayed for states where sales occur during the threshold period for that state. Sales outside the threshold period aren't included.

• Tax liability is calculated using net sales, not gross sales. Net sales are sales less refunds, shipping, or tax.

• Sales aren't reflected immediately in your tax liabilities and might take a few days to update. If you cross a sales threshold that indicates you might need to charge and remit taxes in a particular state, then the month that you crossed the threshold is displayed.

• Tax liability is displayed for physical nexus in your store's current locations. If you had a location in a state but deleted it, then it is not included.

Note

If the address that you set in the Address section in your Shopify admin at Settings > Store details is different from the address that you set as a location, then the location address is used to determine nexus. The Store details address isn't used if you have created a location.

On this page

• Threshold periods

• Review your tax liabilities

• Address your potential tax liabilities

• Tax liability expiry

Threshold periods

A state's threshold period is the amount of time that is considered when nexus is calculated. The state tax reference table provides state-by-state information on tax rules, including the period of time that is used to determine nexus. This period varies by state.

Threshold period	Definition
Previous or current calendar year	For states that consider the previous or current calendar year for purposes of determining nexus, the liability tracker first reviews your sales data for the previous year. If your store doesn't meet the threshold for nexus in the previous year, then the current year is reviewed. If your store doesn't meet the threshold for the previous calendar year and you don't have any sales for the current calendar year, then the state is not displayed until there is at least one sale in the current year.
Twelve-month rolling period	For states that consider a twelve-month rolling period for purposes of determining nexus, the liability tracker reviews your sales data from the past twelve months. On the first day of every month, the oldest month is removed from the reviewed period, and the newest month is added.
Previous calendar year	For states that consider the previous calendar year for purposes of determining nexus, the liability tracker reviews your sales from the previous year. If your store doesn't meet the threshold for nexus in the previous year, then your sales data is not reviewed again until the current year is over.
Previous four tax quarters	For states that consider the previous four calendar quarters for the purposes of determining nexus, the liability tracker reviews your sales for the previous four quarters. In most jurisdictions, the quarters in a year are the following: January, February, and March April, May, and June July, August, and September October, November, and December On the first day of every new quarter, the oldest quarter is removed from the reviewed period, and the newest quarter is added.

Caution

The state of New York uses quarters to determine tax liability that differ from other juridictions.

Review your tax liabilities

From your Shopify admin, you can review your tax liabilities by going to Settings > Taxes and duties, and then selecting United States. A preview of your tax liabilities is displayed above the states in which you're registered to collect tax. If your sales into specific states indicate a potential tax liability, then the tax liabilities section displays the state, the reason for the potential liability, and the date of the potential liability. To review more information, view the Manage tax liability page by clicking Show all liabilities.

On the Manage tax liability page, you can view states into which you've made sales. Choose which states to review by using the menu at the top of the page.

• Action required indicates states where potential tax liability has been identified. States listed here are those where you might have physical nexus from a location, or economic nexus from sales into that state. If there are states listed in the Action required section, then you might need to start charging and remitting tax there.

• Monitoring required indicates states where you do not have a location and your sales within Shopify, including marketplaces where required by state law, have reached at least 80% of that state's threshold for economic nexus. If there are states listed in the Monitoring required section, then review your sales into that state, taking into account sales that weren't processed by Shopify.

• No action required indicates states where you do not have a location and your sales within Shopify, including marketplaces where required by state law, are under 80% of that state's threshold for economic nexus.

Shopify Plus

If your store is on the Shopify Plus plan and you use Avalara to calculate tax, then your tax liabilities are still displayed, and you can add new tax registrations in Shopify. If Avalara's service is temporarily unavailable, then Shopify's tax settings will provide the tax rates for your products and shipping.

Address your potential tax liabilities

If a state is listed on the Manage tax liability page as a potential tax liability, then you should carefully review the sales tax laws for that state. Links to state tax authorities are listed in the state tax reference table. If you're not sure whether your store has physical or economic nexus in a state, then consult with a tax professional, or contact that state's tax authority.

If you've determined that you need to charge sales tax in a state, then you can set up tax collection from the Manage tax liability page. Before you begin, ensure that you've registered with the state's tax authority to charge and remit sales tax.

Steps:

1. On the Manage tax liability page, locate the state, and then click Start collecting taxes.

2. In Sales tax ID, enter your sales tax ID. If you have applied for a sales tax ID but don't yet have one, then leave this field blank. You can update it when you receive your sales tax ID.

3. Click Collect sales tax.

Tax liability expiry

Falling below the threshold for nexus in a particular state, whether physical or economic, might not terminate your tax liablity immediately. If you believe that you no longer have nexus in a specific state, then contact the state tax authority before you stop charging tax to your customers there.

文章内容来源：Shopify商户官方网站