跨境电子商务业务的海关关税征管研究

发布时间：2018-03-28 16:15

本文选题：跨境电子商务　切入点：海关关税　出处：《天津财经大学》2016年硕士论文

【摘要】：近年来信息技术在商业领域的应用前景广阔,电子商务由于缩短了企业资金、技术的运转周期,降低了经营成本,提高企业收入等优势而受到广泛应用。随着我国经济发展,国民收入提高,为购买到满意商品而进行跨国采购的意愿加强,促进了我国进口贸易的增长;同时我国制造业也在高速发展,产品远销海外,我国出口贸易逐年递增。基于电子商务对商业行为的渗入日益加大和我国进出口贸易的需求增加两方面原因,跨境电子商务应运而生,迅猛发展。跨境电子商务的实质是应用了电子商务技术的跨国贸易,将传统贸易中的部分商务流程进行数字化、电子化和网络化处理。与传统贸易模式相比,跨境电子商务扩大了交易主体范围和交易内容。海关关税是国家财政的重要来源,做到"应收尽收"是确保国家税收持续稳步增长的重要手段。跨境电子商务迅速增长的贸易量所带来的客观关税收入是不可低估的。由于跨境电子商务的特殊性和现行关税制度发展的滞后性,跨境电子商务对现行的关税制度产生了巨大冲击和严峻挑战。现行的关税制度对跨境电子商务的纳税主体、客体认定,纳税环节、地点的确认等方面出现了模糊性,这些问题给海关关税征管带来了困难,造成了部分关税流失。因此,完善对跨境电子商务的海关关税征管愈发必要。在目前的形势下,在正视和鼓励跨境电子商务发展的同时,如何完善海关关税征管,营造公平的贸易环境,保障我国进出口持续高速发展值得深入研究。文章通过对税收制度、海关关税制度、电子商务的特点以及海关对跨境电子商务这一新型业态的关税征管等方面的相关内容进行理论分析,提出了跨境电子商务目前在海关征管领域存在的各类问题,以及对税收原则、现行课税要素等方面造成的影响,从纳税主体、监管对象属性、凭证无纸化、管辖权确认、骗汇可能性等几个角度具体分析了导致问题发生的原因,并提出了对现有制度进行完善的相关对策,即对跨境电子商务业务的海关关税征管应遵循兼顾贸易自由与保护、兼顾公平与效率、既与国际接轨又符合国情的原则。逐步完善法律制度建设,统一税率简化税目,创新征管模式,完善信息化通关系统,加强风险管理并充分利用现有海关特殊监管区域的功能优势,逐步完善对跨境电子商务的关税征管工作。
[Abstract]:In recent years, the application of information technology in the field of business prospects, electronic commerce with the shortening of the enterprise funds, the operation cycle, reduce operating costs, improve enterprise income and other advantages has been widely used. With the development of China's economy, national income increased, for the purchase of transnational procurement and satisfaction with the goods will strengthen, promote China's import trade growth; at the same time, China's manufacturing industry is in rapid development, products are exported to overseas, China's export trade increased year by year. Infiltration of e-commerce on the business behavior and the increasing of China's import and export trade increased demand is based on two reasons, cross-border e-commerce, cross-border e-commerce real rapid development. Is the application of the electronic commerce technology of international trade, will be part of the business process of traditional trade in digital, electronic and networking and traditional trade processing. Compared with the model of cross-border e-commerce to expand the scope of trade subject and trade. Customs tariff is an important source of national finance, do "stipulated in the law" is an important means to ensure the steady growth of the national tax revenue. The tariff income brought by the trade volume of the objective of cross-border e-commerce rapid growth is not to be underestimated. Due to cross-border e-commerce the development of the particularity and the current tariff system lag, cross-border e-commerce has had a huge impact and a severe challenge to the current tariff system. Current tariffs on cross-border e-commerce tax subject, object identification, tax links, site confirmation and other aspects appear fuzzy, these problems bring difficulty to the Customs Tariff the collection, caused some tariff losses. Therefore, improving the customs tariff collection and management of cross-border e-commerce increasingly necessary. In the current situation, and is seen in the drum The development of e-commerce cross-border excitation at the same time, how to improve the customs tariff collection, create a fair trade environment, protection of the import and export of China's sustained rapid development. It is worth to study through the tax system, the customs tariff system, relevant content of the characteristics of electronic commerce and customs on cross-border e-commerce in this new format of tariff collection etc. through theoretical analysis, put forward various problems existing in the cross-border e-commerce customs collection in the field, and the influence on the tax principles, current taxation elements and other causes, from the main tax, regulatory object attributes, documents paperless, jurisdiction confirmation, foreign exchange and other specific aspects of the possibility analysis of the causes leading to the problems. And put forward relevant countermeasures to improve the existing system, the Customs Administration of cross-border e-commerce business should follow both free trade and Protection of both fairness and efficiency, both with international standards and meet the conditions of the principle. And gradually improve the legal system construction, unified tax simplification items, innovation administration mode, perfect information clearance system to strengthen risk management and make full use of the existing functional advantages of special customs supervision, and gradually improve the work of Customs Administration of cross-border e-commerce.

【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F752.5

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