跨境电子商务新政的税务问题探析
发布时间：2018-10-11 19:27
【摘要】：跨境电子商务的发展受制于通关、商检、结汇和退税等桎梏,跨境电子商务试点政策有效地解决了通关问题,但出口退税问题仍未解决。此外,跨境进口电子商务新政带来了新的进口税、增值税和企业所得税的政策缺失。本文探索了跨境电子商务的出口退税机制,并对进口电子商务新问题提出对策建议。
[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.
【作者单位】： 浙江财经大学东方学院;
【基金】：浙江省哲学社科一般项目“小微企业外贸创新模式的研究——以阿里巴巴全球速卖通的在线小额外贸为例”(项目编号:13JDJS03YB)
【分类号】：F724.6;F812.42
[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.
【作者单位】： 浙江财经大学东方学院;
【基金】：浙江省哲学社科一般项目“小微企业外贸创新模式的研究——以阿里巴巴全球速卖通的在线小额外贸为例”(项目编号:13JDJS03YB)
【分类号】：F724.6;F812.42
【参考文献】
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