9月30日起 App Store将向中国开发者收交易税

       9月30日,苹果向开发者们发送了一封邮件,邮件中提到,从9月30日起,App Store将向中国的开发者收取交易税,并且将在扣除交易税后再跟开发者三七分成。此外,日本地区也将从10月1日起开始实行新的税收政策。

9月30日起,App Store将向中国开发者收取交易税,扣后再分成

       邮件原文:

  If you are offering Apps or In-App purchases in China, effective September 30, 2015, we will be subject to transactional taxes in China, Consistent with other markets, we reduce the proceeds received from customers by the amount of any taxes, and then apply our commission。 We will update the pricing matrix in tights and pricing in my apps on itunes connect, and you can also download the new developer proceeds here。

  Effective October 1, 2015, new tax laws go into effect in Japan with respect to foreign business that provide electronic commerce to Japanese residents。 You may now be required to administer Japanese Consumption Tax(current rate of 8%) in posed under these new tax laws。 Further details on the tax law changes can be found at Ministry of Finance Japan Website。

  We have updated the Paid Applications agreement, which is available in Agreements, Tax, and Banking。 As noted in your agreement, with respect to sales of the Apps and In-App Purchases to Japanese and Chinese end users, you are responsible for the collection and remittance of taxes required by local laws。 If you have any questions or need additional information, reach out to your tax or legal advisor。

  在此前,苹果中国区App Store的税收政策比较特殊,只有当开发者的营收超过某一数量级,才会涉及到税收的问题。但从今天开始,情况变得不一样了。这么一算,开发者的收入自然会少一些,但幅度并不大,只有2%。举个例子:原本6元的内购,会先扣除2%的税,剩下的钱再三七分,最终到开发者手里的钱只有4.12元,而之前开发者的收入为4.2元。

图为苹果新的分成政策,右侧为开发者的最终的收益

图为苹果新的分成政策,右侧为开发者的最终的收益

  苹果在发给开发者们的邮件中称:“这和我们在其他国家和地区的策略是一致的,我们会减少从消费者那里取得的利润,然后再跟开发者分成”。同时苹果还指出,从10月1日起,日本地区的App Store也将要实行新的税收策略,苹果将优先扣除8%的日本地区的电子商务税,再与App的开发者进行分成。

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