本文關(guān)鍵詞：新稅收政策對跨境電商的影響　出處：《商》2016年35期 　論文類型：期刊論文

  更多相關(guān)文章： 跨境電商 稅收征收

【摘要】：中國電子商務(wù)研究中心的數(shù)據(jù)顯示,跨境電商交易額從2008年的8000億元增加到2015年的5.2萬億元,到2016年的上半年,跨境電商的交易額增長42.8%,達(dá)到2萬億元。高速增長的跨境電商規(guī)模也帶來了許許多多的問題,例如:稅收征收和出口退稅問題,跨境電商保稅區(qū)模式下的稅收問題等。財政部、海關(guān)總署、國家稅務(wù)總局于4月8日聯(lián)合發(fā)布了《關(guān)于跨境電子商務(wù)零售進(jìn)口稅收政策的通知》,并正式執(zhí)行,標(biāo)志著過去三年來跨境電商試點工作的結(jié)束,跨境電商企業(yè)與零售企業(yè)的競爭更為公平。新稅制涉及民眾的切身利益權(quán),增加稅收成本,對跨境電商平臺造成很深的影響,也影響了實際的消費者。
[Abstract]:The volume of cross-border e-commerce transactions rose from 800 billion yuan in 2008 to 5.2 tillion yuan in 2015, according to the China Center for Electronic Commerce Research, and by the first half of 2016. The volume of cross-border e-commerce transactions increased by 42.8 percent to 2 tillion yuan. The rapid growth of cross-border e-commerce businesses has also brought many problems, such as tax collection and export tax rebates. In April 8th, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation jointly issued the Circular on the Import tax Policy of Cross-Border Electronic Commerce Retail, which was formally implemented by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation. This marks the end of the pilot work on cross-border e-commerce over the past three years, with cross-border e-commerce companies competing more equitably with retail businesses. The new tax system involves the vital interests of the public and increases the cost of taxation. A deep impact on cross-border e-commerce platforms, but also affected the actual consumer.
【作者單位】： 天津財經(jīng)大學(xué);
【分類號】：F724.6;F812.42
【正文快照】： 一、新政策的變化 跨境電商零售進(jìn)口商品在新政實施之前,收的是行郵稅,這種稅是按照郵遞物品征收的,且單次消費1000元的限值,且分成四檔征稅,其中多數(shù)商品完稅稅率為10%,另外還有50元起征的免稅政策。 提出的新政策,跨境電商零售進(jìn)口商品將不征收征收行郵稅,而是征收貨物的

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