跨境进口电子商务海关监管新政效能评估

发布时间：2018-11-19 10:58

【摘要】：该文从税率水平和税负总成本的视角,定性和定量地分析跨境进口电子商务(以下简称"跨境电商")"4.8新政"和"进境物品税率新政"的有效性及其对货物属性和物品属性跨境电商的深刻影响。跨境电商"4.8新政"从根本上界定了跨境电商进境商品的货物属性,从而本质上消除了新政前进境物品宽松监管环境造成的监管"洼地"。"进境物品税率新政"则发挥了直接和间接效应,从两方面提升了跨境电商"4.8新政"的有效性:物品税率大幅提升的直接效应使得物品属性跨境电商的通关成本提高,而且其间接效应使得进境物品免征税额对应的完税价格大幅下降,从而压缩物品属性跨境电商的"逃避监管"和"化整为零"可操作空间。最后针对提升跨境电商新政监管效能给出了相关政策建议。
[Abstract]:From the perspective of the level of tax rate and the total cost of tax burden, This paper qualitatively and quantitatively analyzes the effectiveness of "4.8 New deal" and "New Policy of Import goods tax rate" in cross-border import e-commerce (hereinafter referred to as "cross-border e-commerce") and its profound influence on goods attribute and goods attribute cross-border e-commerce. The "4.8 New deal" for cross-border e-commerce fundamentally defines the property of goods entering the territory of cross-border e-commerce businesses, thereby eliminating essentially the regulatory "depression" created by the lax regulatory environment for goods entering the territory before the New deal. " The new policy of entering goods tax rate "exerts direct and indirect effects, and improves the effectiveness of" 4.8 New deal "in cross-border e-commerce from two aspects: the direct effect of the substantial increase in goods tax rate increases the customs clearance cost of cross-border e-commerce with goods attributes. Moreover, the indirect effect makes the duty-paid price corresponding to the exemption amount of imported goods drop substantially, thus reducing the "escape from supervision" and "piecemeal" operational space of cross-border e-commerce. Finally, some policy suggestions are given to improve the efficiency of the new regulation of cross-border ecommerce.
【作者单位】：上海海关学院研究所;
【基金】：上海海关学院科研创新团队项目(No.2313113) 科研提升计划(No.2016ZXTS05) 人才引进项目(No.2314018)资助
【分类号】：F724.6;F752.5

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