跨境电子商务零售进口税收新政对跨境网购的影响及对策研究
发布时间：2018-08-18 09:30
【摘要】：随着互联网技术的发展、人们生活水平的提高以及消费者需求的高品质、多样化,消费越来越多的打破地域限制在全球范围内盛行起来,跨境电子商务应运而生。我国的跨境电子商务零售进口自兴起以来,深受投资者和消费者青睐,曾连续多年保持高速增长,但与此同时,由海关原有的行邮税征管制度引发的税款流失、监管乏力、不公平竞争、国内产业冲击等问题也越演越烈。为缓解社会矛盾,促进跨境电商零售进口行业的规范发展,海关总署于2016年出台了财关署2016第18号文件,正式对跨境电子商务零售进口产品由行邮税改征零售进口综合税,着力打造跨境电商零售进口行业“专属”税制。税改后,新政策在完税价格、税率、税收优惠、报关监管方面都与原有行邮税呈现较大差别,不仅改变了跨境电商零售进口产品的价格、经营范围,也对跨境电商的经营管理提出更为严格的要求。本文以这一政策为切入点,在政策梳理及对比的基础上,综合运用文献研究、定性分析和定量分析相结合的方法,一是从行邮税与跨境电商零售进口综合税、综合税与一般贸易进口税的具体政策差异上分析税改的影响;二是根据税改后不同品类消费品综合税负率变动、不同报税方式税负对比、消费者订单金额特征几个方面,综合分析税改后跨境消费规模及结构的变化。对于跨境电商来说,正确认识此次改革的背景、目的、内容及具体措施的影响,有利于抓住问题的关键,及时准确地应对改革的负面影响,实现经营管理的优化升级;对于跨境消费者来说,厘清不同选择下消费品的税负变化及对比,能更好的进行购物选择和税收筹划;而对于海关部门来说,明晰税改的负面影响及不足,能为后期政策的补充和完善提供方向指导。本文通过对此次税改内容的对比分析后发现,税率及完税价格的变动使得跨境电子商务零售进口税款的征收更加合理,虽然报关成本的增加和条件的严格会淘汰一批中小跨境电商,但整个行业的贸易属性进一步明确,有利于跨境电商零售进口的规范发展。结合消费品不同价格区间综合税负率变动及跨境网购消费者金额特征,从不同品类消费品在不同价格区间的综合税负率变化来看,大众消费品类及消费区间税负率增长不高,限值以下消费品税负仍旧低于一般贸易进口,品质保证和消费优惠节点的提高,加上新兴消费群体的涌入,跨境消费的市场前景良好,税改对跨境网购的总体影响不大,但根据不同消费品及不同价格区间的具体税负率增减变化幅度,跨境网购的内部消费结构将会随之改变,税负率降低及增长幅度较小的消费品需求会进一步增加,例如500—2000价位的母婴、保健品、100—2000价位的化妆品、250—2000价位的3C数码、电器及服饰鞋帽;税负率上涨幅度较高的消费品需求则会下降,例如超限值的所有商品。从新行邮税、跨境电商零售进口综合税及一般贸易进口税税负对比来看,新行邮税起征点以下,行邮税税负为零,综合税与一般贸易进口税斜率为正,以行邮税方式进口税负更低;新行邮税起征点以上交易限值以下,三者税负斜率均为正,除服饰鞋帽类,其他五大类消费品综合税负率均低于行邮税及一般贸易进口税,以综合税方式进口税负更低;交易限值以上部分,综合税与一般贸易进口税税负一致,除服饰鞋帽类以外,以行邮税进口税负更低。为了使跨境电商在税改后的新环境下实现快速转型,更及时准确的应对跨境网购需求规模及结构的变化,帮助消费者实现新税收政策下的合法筹划以及海关征管效率的提高,笔者建议:电商企业应适时调整产品结构、优化产业链条、完善销售服务;跨境消费者则可以灵活选择购物平台、进口方式及购物时机,并合理控制购物金额;同时,有关部门也应根据实际情况的变化,不断完善纳税服务及监管。
[Abstract]:With the development of Internet technology, the improvement of people's living standards and the high quality and diversification of consumers'demand, more and more consumption breaks the geographical restriction and becomes popular all over the world. Cross-border e-commerce emerges as the times require. In order to alleviate social contradictions and promote the standardized development of cross-border e-commerce retail and import industries, the General Administration of Customs and Excise promulgated the No. 1 of the Financial and Customs Administration in 2016. Document No.8 formally levies a comprehensive tax on retail imports of cross-border e-commerce retail products from the postal tax to create a "exclusive" tax system for the cross-border e-commerce retail import industry. After the tax reform, the new policy has shown great differences from the original postal tax in terms of tax payment price, tax rate, tax preferences, customs declaration supervision, and not only changed the cross-border e-commerce industry. The price and scope of operation of retail imported products also impose stricter requirements on the management of cross-border e-commerce. This paper takes this policy as a breakthrough point, combs and contrasts the policy on the basis of comprehensive use of literature research, qualitative analysis and quantitative analysis of the combination of methods, one is from the postal tax and cross-border e-commerce retail import tax. The second is to analyze the impact of the tax reform on the specific policy differences between the comprehensive tax and the general trade import tax. Correct understanding of the background, purpose, content and the impact of specific measures of the reform will help grasp the key to the problem, timely and accurately respond to the negative impact of the reform, and achieve the optimization and upgrading of business management; for cross-border consumers, clarifying the tax changes and comparisons of consumer goods under different choices can better make shopping choices and taxes. For customs departments, clarifying the negative effects and shortcomings of the tax reform can provide direction for the supplement and perfection of the later policy. Through the comparative analysis of the contents of the tax reform, this paper finds that the changes of tax rate and tax payment price make the Levy of the import tax of cross-border e-commerce retail more reasonable, although the declaration is completed. The increase in cost and stringent conditions will eliminate a number of small and medium-sized cross-border e-commerce, but the trade attributes of the whole industry are further clarified, which is conducive to the standardized development of cross-border e-commerce retail imports. In the light of the change of the comprehensive tax burden rate, the growth of the tax burden rate of mass consumer goods and consumption sectors is not high, the tax burden of consumer goods below the limit is still lower than that of general trade imports, the improvement of quality assurance and consumption preferential nodes, and the influx of new consumer groups, the market prospects of cross-border consumption are good, and the tax reform has little impact on cross-border online shopping, but The internal consumption structure of cross-border online shopping will change accordingly, and the demand for consumer goods with lower tax burden and lower growth rate will increase further, such as mother and baby at 500-2000 price, health products, cosmetics at 100-2000 price range, and 3C number at 250-2000 price range, depending on the specific tax burden rate of different consumer goods and different price ranges. Comparing the new post tax, the comprehensive tax on retail imports of cross-border e-commerce and the general trade import tax, the new post tax is below the starting point, the post tax burden is zero, and the slope of the comprehensive tax and the general trade import tax is zero. Positively, the import tax burden is lower by the way of postal duty; the tax slopes of the three are all positive under the transaction limit above the threshold of the new postal duty; the comprehensive tax burden rates of the other five categories of consumer goods are lower than the postal duty and the general trade import tax except for the clothing, shoes and hats; the import tax burden is lower by the way of comprehensive tax; the above transaction limit part, the comprehensive tax and the general trade. In order to make cross-border e-commerce to achieve rapid transformation in the new environment after the tax reform, more timely and accurate response to the changes in the size and structure of cross-border online shopping demand, to help consumers achieve legitimate planning under the new tax policy and improve the efficiency of Customs collection and management. High, the author suggests: E-commerce enterprises should timely adjust the product structure, optimize the industrial chain, improve sales services; cross-border consumers can flexibly choose shopping platforms, import methods and shopping opportunities, and reasonable control of the amount of shopping; at the same time, the relevant departments should continue to improve tax services and supervision according to the actual situation changes.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F724.6;F752.61
本文编号：2189057
[Abstract]:With the development of Internet technology, the improvement of people's living standards and the high quality and diversification of consumers'demand, more and more consumption breaks the geographical restriction and becomes popular all over the world. Cross-border e-commerce emerges as the times require. In order to alleviate social contradictions and promote the standardized development of cross-border e-commerce retail and import industries, the General Administration of Customs and Excise promulgated the No. 1 of the Financial and Customs Administration in 2016. Document No.8 formally levies a comprehensive tax on retail imports of cross-border e-commerce retail products from the postal tax to create a "exclusive" tax system for the cross-border e-commerce retail import industry. After the tax reform, the new policy has shown great differences from the original postal tax in terms of tax payment price, tax rate, tax preferences, customs declaration supervision, and not only changed the cross-border e-commerce industry. The price and scope of operation of retail imported products also impose stricter requirements on the management of cross-border e-commerce. This paper takes this policy as a breakthrough point, combs and contrasts the policy on the basis of comprehensive use of literature research, qualitative analysis and quantitative analysis of the combination of methods, one is from the postal tax and cross-border e-commerce retail import tax. The second is to analyze the impact of the tax reform on the specific policy differences between the comprehensive tax and the general trade import tax. Correct understanding of the background, purpose, content and the impact of specific measures of the reform will help grasp the key to the problem, timely and accurately respond to the negative impact of the reform, and achieve the optimization and upgrading of business management; for cross-border consumers, clarifying the tax changes and comparisons of consumer goods under different choices can better make shopping choices and taxes. For customs departments, clarifying the negative effects and shortcomings of the tax reform can provide direction for the supplement and perfection of the later policy. Through the comparative analysis of the contents of the tax reform, this paper finds that the changes of tax rate and tax payment price make the Levy of the import tax of cross-border e-commerce retail more reasonable, although the declaration is completed. The increase in cost and stringent conditions will eliminate a number of small and medium-sized cross-border e-commerce, but the trade attributes of the whole industry are further clarified, which is conducive to the standardized development of cross-border e-commerce retail imports. In the light of the change of the comprehensive tax burden rate, the growth of the tax burden rate of mass consumer goods and consumption sectors is not high, the tax burden of consumer goods below the limit is still lower than that of general trade imports, the improvement of quality assurance and consumption preferential nodes, and the influx of new consumer groups, the market prospects of cross-border consumption are good, and the tax reform has little impact on cross-border online shopping, but The internal consumption structure of cross-border online shopping will change accordingly, and the demand for consumer goods with lower tax burden and lower growth rate will increase further, such as mother and baby at 500-2000 price, health products, cosmetics at 100-2000 price range, and 3C number at 250-2000 price range, depending on the specific tax burden rate of different consumer goods and different price ranges. Comparing the new post tax, the comprehensive tax on retail imports of cross-border e-commerce and the general trade import tax, the new post tax is below the starting point, the post tax burden is zero, and the slope of the comprehensive tax and the general trade import tax is zero. Positively, the import tax burden is lower by the way of postal duty; the tax slopes of the three are all positive under the transaction limit above the threshold of the new postal duty; the comprehensive tax burden rates of the other five categories of consumer goods are lower than the postal duty and the general trade import tax except for the clothing, shoes and hats; the import tax burden is lower by the way of comprehensive tax; the above transaction limit part, the comprehensive tax and the general trade. In order to make cross-border e-commerce to achieve rapid transformation in the new environment after the tax reform, more timely and accurate response to the changes in the size and structure of cross-border online shopping demand, to help consumers achieve legitimate planning under the new tax policy and improve the efficiency of Customs collection and management. High, the author suggests: E-commerce enterprises should timely adjust the product structure, optimize the industrial chain, improve sales services; cross-border consumers can flexibly choose shopping platforms, import methods and shopping opportunities, and reasonable control of the amount of shopping; at the same time, the relevant departments should continue to improve tax services and supervision according to the actual situation changes.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F724.6;F752.61
【参考文献】
相关期刊论文 前10条
1 樊晓露;吴世昌;张宝明;;新税改下跨境进口零售电商应对策略分析与建议[J];电子商务;2016年08期
2 狄昌娅;;行邮税改综合税后对我国跨境进口电商(B2C的)影响与发展之策[J];对外经贸实务;2016年05期
3 李孟哲;;跨境电商税收新政影响及对策分析[J];国际商务财会;2016年05期
4 唐雪松;;跨境电商新政不应片面解读[J];金融经济;2016年09期
5 莫岱青;;跨境电商新税制的多元影响[J];新产经;2016年05期
6 张蕊;;跨境电商进口税收政策调整 我国进口环节税制更加完善[J];中国财政;2016年08期
7 张建国;;跨境电子商务与海关管理研究综述及展望[J];海关与经贸研究;2016年01期
8 张丽;;浅析跨境电商“保税进口”模式[J];对外经贸;2015年12期
9 卜德林;;从消费者角度看进口跨境电子商务[J];商;2015年45期
10 何希文;陈海娇;闫晟;;电子商务方式境外购物涉及的税收问题及应对建议[J];管理观察;2015年24期
相关硕士学位论文 前1条
1 陈放;海关对跨境网购代购邮件的监管研究[D];复旦大学;2011年
，本文编号：2189057
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2189057.html
