Article 10.-A- Taxpayers who fall into any of the following cases are obliged to withhold the tax transferred to them:第十条。-纳税人有下列情形之一的,有义务代扣代缴税务:I. Are credit institution that acquire assets though dación en pago or judicial fiduciary adjudication;它们是通过dación en pago或司法信义裁决获得资产的信贷机构;II. They are legal entities that:他们是法律实体:a.Receive independent personal services, or temporarily use or enjoy goods provided or granted by natural persons, respectively接受独立的个人服务,或暂时使用或享受自然人提供或赠与的物品b Acquire waste to be used as an input for their industrial activity or for marketing.获取废料,作为其工业活动或销售的投入e.Receive land transportation services for goods, provided by individuals or legal entities接受由个人或法人提供的货物陆路运输服务d.Receive services provided by commission agents, when they are natural persons.接受佣金代理人提供的服务,如果他们是自然人III. They are natural or legal persons who acquire tangible assets, or use or enjoy them temporarily, which they dispose of or grant to residents abroad without permanent establishment in the country.他们是取得有形资产或暂时使用或享有有形资产的自然人或法人,他们将有形资产处置或授予在该国没有常设机构的海外居民。 ⭕墨西哥会计师反馈的信息:In Mexico there are two types of taxable subjects. 1) Companies 2) People with business that are called "personas físicas"在墨西哥有两种应税对象1)公司;2)在墨西哥有商业经营活动的个人被称为“personas físicas”。 Mexican companies are obligated to withhold IVA and CIT (ISR) for services received by personas físicas in Mexico. This withholding IVA and CIT are taxes from personas físicas NOT from companies.墨西哥公司有义务为personas físicas在墨西哥接受的服务预扣IVA和ISR(企业所得税)。这些预扣IVA和CIT(企业所得税)是来自在墨西哥有商业经营活动的个人而不是来自墨西哥公司。 You may ask yourself: Why don't personas físicas pay their taxes by themselves? Because by Law the obligation to withhold and pay is from Mexican companies.你可能会问自己:为什么personas físicas不自己纳税呢?因为根据法律,扣留和支付的义务是由墨西哥公司承担的。 Also, SAT will ask for ISR withholding if companies only inform IVA. Because in this case both taxes are linked.此外,如果墨西哥公司只申报预扣增值税,SAT将要求预扣ISR(企业所得税)。因为在这种情况下,两种税是联系在一起的。 We are faced with the impossibility of paying VAT, due to the fact that the sat changed its declaration format, and exclusively allows filing VAT declarations to legal entities resident in Mexico. It omitted to consider that there are legal persons resident abroad without a permanent establishment in the country, who are obliged to pay this tax due to the fact of the sale that they carry out in the national territory.我们面临着不可能缴纳增值税的问题,因为税务局改变了申报格式,只允许向居住在墨西哥的法人实体申报增值税。它没有考虑到居住在国外但在该国没有常设机构的法人,他们有义务缴纳这项税,因为他们在国家领土上进行销售。 Nos ha llevado muchos días acercarnos a las autoridades fiscalesmexicanas para encontrar soluciones y pueda nuevamentepresentar las declaraciones a las que estan obligadosPedimos su comprensión ante este hecho que está fuera de nuestrocontrol.
约33%越南卖家月订单超100单,运营压力同步上升AMZ123获悉,近日,一项由消费者研究机构 Milieu Insight 发布的最新研究显示,越南作为东南亚增长最快的数字市场之一,其电商卖家经济正以极快速度扩张,但配套生态体系的成熟度仍明显滞后。该研究基于对300名越南线上卖家的调查,调查结果呈现出年轻化、高增长与高压力并存的行业特征。调查显示,目前,近三分之一的越南电商卖家每月处理订单量已超过100单,显著高于22%东南亚地区卖家的平均水平。与此同时,卖家普遍面临多重长期可持续性压力,其中运营成本上升是最主要问题,占比达55%;其次是来自全球品牌的竞争压力(45%)、政策与监管不确定性(40%)以及物流挑战(33%)。
亚马逊成美国消费电子支出占比最高平台AMZ123获悉,近日,根据市场研究机构Numerator发布的《消费电子追踪报告》,在过去一年中,亚马逊已正式超越百思买,成为美国消费电子品类中支出占比最高的平台。数据显示,亚马逊在相关消费电子品类中的整体销售占比达到30%,高于百思买的28%。从月度表现来看,亚马逊在2025年7月的市场份额出现显著跃升,占当月消费电子支出的43%。这一增长主要与其夏季 Prime Day 促销活动有关,该活动对竞争对手的市场份额形成明显挤压。相比之下,百思买和其他电商平台在同期的份额均有所回落。在消费电子支出排名中,沃尔玛位列第三,截至2025年9月,其市场份额为12.8%,整体表现保持相对稳定。
Article 10.-A- Taxpayers who fall into any of the following cases are obliged to withhold the tax transferred to them:第十条。-纳税人有下列情形之一的,有义务代扣代缴税务:I. Are credit institution that acquire assets though dación en pago or judicial fiduciary adjudication;它们是通过dación en pago或司法信义裁决获得资产的信贷机构;II. They are legal entities that:他们是法律实体:a.Receive independent personal services, or temporarily use or enjoy goods provided or granted by natural persons, respectively接受独立的个人服务,或暂时使用或享受自然人提供或赠与的物品b Acquire waste to be used as an input for their industrial activity or for marketing.获取废料,作为其工业活动或销售的投入e.Receive land transportation services for goods, provided by individuals or legal entities接受由个人或法人提供的货物陆路运输服务d.Receive services provided by commission agents, when they are natural persons.接受佣金代理人提供的服务,如果他们是自然人III. They are natural or legal persons who acquire tangible assets, or use or enjoy them temporarily, which they dispose of or grant to residents abroad without permanent establishment in the country.他们是取得有形资产或暂时使用或享有有形资产的自然人或法人,他们将有形资产处置或授予在该国没有常设机构的海外居民。 ⭕墨西哥会计师反馈的信息:In Mexico there are two types of taxable subjects. 1) Companies 2) People with business that are called "personas físicas"在墨西哥有两种应税对象1)公司;2)在墨西哥有商业经营活动的个人被称为“personas físicas”。 Mexican companies are obligated to withhold IVA and CIT (ISR) for services received by personas físicas in Mexico. This withholding IVA and CIT are taxes from personas físicas NOT from companies.墨西哥公司有义务为personas físicas在墨西哥接受的服务预扣IVA和ISR(企业所得税)。这些预扣IVA和CIT(企业所得税)是来自在墨西哥有商业经营活动的个人而不是来自墨西哥公司。 You may ask yourself: Why don't personas físicas pay their taxes by themselves? Because by Law the obligation to withhold and pay is from Mexican companies.你可能会问自己:为什么personas físicas不自己纳税呢?因为根据法律,扣留和支付的义务是由墨西哥公司承担的。 Also, SAT will ask for ISR withholding if companies only inform IVA. Because in this case both taxes are linked.此外,如果墨西哥公司只申报预扣增值税,SAT将要求预扣ISR(企业所得税)。因为在这种情况下,两种税是联系在一起的。 We are faced with the impossibility of paying VAT, due to the fact that the sat changed its declaration format, and exclusively allows filing VAT declarations to legal entities resident in Mexico. It omitted to consider that there are legal persons resident abroad without a permanent establishment in the country, who are obliged to pay this tax due to the fact of the sale that they carry out in the national territory.我们面临着不可能缴纳增值税的问题,因为税务局改变了申报格式,只允许向居住在墨西哥的法人实体申报增值税。它没有考虑到居住在国外但在该国没有常设机构的法人,他们有义务缴纳这项税,因为他们在国家领土上进行销售。 Nos ha llevado muchos días acercarnos a las autoridades fiscalesmexicanas para encontrar soluciones y pueda nuevamentepresentar las declaraciones a las que estan obligadosPedimos su comprensión ante este hecho que está fuera de nuestrocontrol.