“海淘”税改新政对国家税收及居民消费的影响——基于CGE模型的模拟分析

发布时间：2018-01-26 01:37

本文关键词： 跨境电商税改新政政府税收居民消费 CGE模型　出处：《商业研究》2017年07期 　论文类型：期刊论文

【摘要】：在跨境贸易和电子商务双重作用下,中国跨境电子商务正处于快速增长时期,以海外网购为主的B2C和C2C增长速度迅猛。目前,对于跨境电商进口税收新政的涵义及所带来的影响引起较大争议,以致该政策被暂缓执行。本文通过构建一般均衡(CGE)模型模拟分析跨境电子商务进口税收新政对政府税收及不同年龄段居民消费的影响,结果显示:跨境电子商务零售进口税收政策的实施增加了政府税收,短期内抑制了居民的海淘行为,但是减少的消费量并没有分流到国内。这种模拟结果印证了"海淘"税改新政对减缓中国经济下行压力、平衡中国外贸、普惠民众是不利的。因此,应进一步优化跨境电子商务零售进口监管模式,尽快出台并实施电子商务配套法律法规,规范跨境电商企业的贸易行为,确保新政的正确执行。
[Abstract]:Under the dual action of cross-border trade and e-commerce, China's cross-border e-commerce is in a period of rapid growth, mainly overseas online shopping B2C and C2C growth rate. At present. The meaning and impact of the new tax policy on cross-border e-commerce import has caused great controversy. As a result, the policy has been suspended. This paper analyzes the impact of the new policy of cross-border e-commerce import tax on government tax and residents of different age groups by constructing a general equilibrium CGE model. The results show that the implementation of cross-border e-commerce retail import tax policy has increased the government tax revenue and restrained the residents of the sea panning behavior in the short term. However, the reduced consumption has not been diverted to China. The simulation results confirm that the new tax reform policy of "Amoy" is disadvantageous to slowing the downward pressure on China's economy, balancing China's foreign trade, and benefiting the general public. We should further optimize the supervision mode of cross-border e-commerce retail import, issue and implement the supporting laws and regulations of e-commerce as soon as possible, standardize the trade behavior of cross-border e-commerce enterprises, and ensure the correct implementation of the new policy.
【作者单位】：东北财经大学管理科学与工程学院;
【基金】：辽宁省社会科学规划基金重点项目,项目编号:L16AGL007 东北财经大学中外联合培养研究生项目资助
【分类号】：F125;F724.6;F812.42
【正文快照】： 在跨境贸易和电子商务双重作用下,中国跨境电子商务正处于快速增长的新时期。伴随着政策的支持,以海外网购为主的B2C和C2C增长速度迅猛,跨境电商已成为网络零售市场增长的新动力。国家商务部数据显示跨境电商的年交易额增长率平均保持在40%左右,其中跨境电商零售进口增长率平

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