【摘要】：跨境電子商務的發(fā)展受制于通關、商檢、結匯和退稅等桎梏,跨境電子商務試點政策有效地解決了通關問題,但出口退稅問題仍未解決。此外,跨境進口電子商務新政帶來了新的進口稅、增值稅和企業(yè)所得稅的政策缺失。本文探索了跨境電子商務的出口退稅機制,并對進口電子商務新問題提出對策建議。
[Abstract]:The development of cross-border electronic commerce is restricted by the shackles of customs clearance, commodity inspection, foreign exchange settlement and tax rebate. The pilot policy of cross-border electronic commerce has effectively solved the problem of customs clearance, but the problem of export tax rebate has not been resolved. In addition, new policies on cross-border e-commerce have led to new import taxes, VAT and corporate income taxes. This paper explores the export tax rebate mechanism of cross-border e-commerce and puts forward some countermeasures to the new problems of import e-commerce.
【作者單位】： 浙江財經大學東方學院;
【基金】：浙江省哲學社科一般項目“小微企業(yè)外貿創(chuàng)新模式的研究——以阿里巴巴全球速賣通的在線小額外貿為例”(項目編號:13JDJS03YB)
【分類號】：F724.6;F812.42

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