跨境電子商務(wù)零售進(jìn)口稅收新政對(duì)跨境網(wǎng)購(gòu)的影響及對(duì)策研究
發(fā)布時(shí)間：2018-08-18 09:30
【摘要】：隨著互聯(lián)網(wǎng)技術(shù)的發(fā)展、人們生活水平的提高以及消費(fèi)者需求的高品質(zhì)、多樣化,消費(fèi)越來(lái)越多的打破地域限制在全球范圍內(nèi)盛行起來(lái),跨境電子商務(wù)應(yīng)運(yùn)而生。我國(guó)的跨境電子商務(wù)零售進(jìn)口自興起以來(lái),深受投資者和消費(fèi)者青睞,曾連續(xù)多年保持高速增長(zhǎng),但與此同時(shí),由海關(guān)原有的行郵稅征管制度引發(fā)的稅款流失、監(jiān)管乏力、不公平競(jìng)爭(zhēng)、國(guó)內(nèi)產(chǎn)業(yè)沖擊等問(wèn)題也越演越烈。為緩解社會(huì)矛盾,促進(jìn)跨境電商零售進(jìn)口行業(yè)的規(guī)范發(fā)展,海關(guān)總署于2016年出臺(tái)了財(cái)關(guān)署2016第18號(hào)文件,正式對(duì)跨境電子商務(wù)零售進(jìn)口產(chǎn)品由行郵稅改征零售進(jìn)口綜合稅,著力打造跨境電商零售進(jìn)口行業(yè)“專(zhuān)屬”稅制。稅改后,新政策在完稅價(jià)格、稅率、稅收優(yōu)惠、報(bào)關(guān)監(jiān)管方面都與原有行郵稅呈現(xiàn)較大差別,不僅改變了跨境電商零售進(jìn)口產(chǎn)品的價(jià)格、經(jīng)營(yíng)范圍,也對(duì)跨境電商的經(jīng)營(yíng)管理提出更為嚴(yán)格的要求。本文以這一政策為切入點(diǎn),在政策梳理及對(duì)比的基礎(chǔ)上,綜合運(yùn)用文獻(xiàn)研究、定性分析和定量分析相結(jié)合的方法,一是從行郵稅與跨境電商零售進(jìn)口綜合稅、綜合稅與一般貿(mào)易進(jìn)口稅的具體政策差異上分析稅改的影響;二是根據(jù)稅改后不同品類(lèi)消費(fèi)品綜合稅負(fù)率變動(dòng)、不同報(bào)稅方式稅負(fù)對(duì)比、消費(fèi)者訂單金額特征幾個(gè)方面,綜合分析稅改后跨境消費(fèi)規(guī)模及結(jié)構(gòu)的變化。對(duì)于跨境電商來(lái)說(shuō),正確認(rèn)識(shí)此次改革的背景、目的、內(nèi)容及具體措施的影響,有利于抓住問(wèn)題的關(guān)鍵,及時(shí)準(zhǔn)確地應(yīng)對(duì)改革的負(fù)面影響,實(shí)現(xiàn)經(jīng)營(yíng)管理的優(yōu)化升級(jí);對(duì)于跨境消費(fèi)者來(lái)說(shuō),厘清不同選擇下消費(fèi)品的稅負(fù)變化及對(duì)比,能更好的進(jìn)行購(gòu)物選擇和稅收籌劃;而對(duì)于海關(guān)部門(mén)來(lái)說(shuō),明晰稅改的負(fù)面影響及不足,能為后期政策的補(bǔ)充和完善提供方向指導(dǎo)。本文通過(guò)對(duì)此次稅改內(nèi)容的對(duì)比分析后發(fā)現(xiàn),稅率及完稅價(jià)格的變動(dòng)使得跨境電子商務(wù)零售進(jìn)口稅款的征收更加合理,雖然報(bào)關(guān)成本的增加和條件的嚴(yán)格會(huì)淘汰一批中小跨境電商,但整個(gè)行業(yè)的貿(mào)易屬性進(jìn)一步明確,有利于跨境電商零售進(jìn)口的規(guī)范發(fā)展。結(jié)合消費(fèi)品不同價(jià)格區(qū)間綜合稅負(fù)率變動(dòng)及跨境網(wǎng)購(gòu)消費(fèi)者金額特征,從不同品類(lèi)消費(fèi)品在不同價(jià)格區(qū)間的綜合稅負(fù)率變化來(lái)看,大眾消費(fèi)品類(lèi)及消費(fèi)區(qū)間稅負(fù)率增長(zhǎng)不高,限值以下消費(fèi)品稅負(fù)仍舊低于一般貿(mào)易進(jìn)口,品質(zhì)保證和消費(fèi)優(yōu)惠節(jié)點(diǎn)的提高,加上新興消費(fèi)群體的涌入,跨境消費(fèi)的市場(chǎng)前景良好,稅改對(duì)跨境網(wǎng)購(gòu)的總體影響不大,但根據(jù)不同消費(fèi)品及不同價(jià)格區(qū)間的具體稅負(fù)率增減變化幅度,跨境網(wǎng)購(gòu)的內(nèi)部消費(fèi)結(jié)構(gòu)將會(huì)隨之改變,稅負(fù)率降低及增長(zhǎng)幅度較小的消費(fèi)品需求會(huì)進(jìn)一步增加,例如500—2000價(jià)位的母嬰、保健品、100—2000價(jià)位的化妝品、250—2000價(jià)位的3C數(shù)碼、電器及服飾鞋帽;稅負(fù)率上漲幅度較高的消費(fèi)品需求則會(huì)下降,例如超限值的所有商品。從新行郵稅、跨境電商零售進(jìn)口綜合稅及一般貿(mào)易進(jìn)口稅稅負(fù)對(duì)比來(lái)看,新行郵稅起征點(diǎn)以下,行郵稅稅負(fù)為零,綜合稅與一般貿(mào)易進(jìn)口稅斜率為正,以行郵稅方式進(jìn)口稅負(fù)更低;新行郵稅起征點(diǎn)以上交易限值以下,三者稅負(fù)斜率均為正,除服飾鞋帽類(lèi),其他五大類(lèi)消費(fèi)品綜合稅負(fù)率均低于行郵稅及一般貿(mào)易進(jìn)口稅,以綜合稅方式進(jìn)口稅負(fù)更低;交易限值以上部分,綜合稅與一般貿(mào)易進(jìn)口稅稅負(fù)一致,除服飾鞋帽類(lèi)以外,以行郵稅進(jìn)口稅負(fù)更低。為了使跨境電商在稅改后的新環(huán)境下實(shí)現(xiàn)快速轉(zhuǎn)型,更及時(shí)準(zhǔn)確的應(yīng)對(duì)跨境網(wǎng)購(gòu)需求規(guī)模及結(jié)構(gòu)的變化,幫助消費(fèi)者實(shí)現(xiàn)新稅收政策下的合法籌劃以及海關(guān)征管效率的提高,筆者建議:電商企業(yè)應(yīng)適時(shí)調(diào)整產(chǎn)品結(jié)構(gòu)、優(yōu)化產(chǎn)業(yè)鏈條、完善銷(xiāo)售服務(wù);跨境消費(fèi)者則可以靈活選擇購(gòu)物平臺(tái)、進(jìn)口方式及購(gòu)物時(shí)機(jī),并合理控制購(gòu)物金額;同時(shí),有關(guān)部門(mén)也應(yīng)根據(jù)實(shí)際情況的變化,不斷完善納稅服務(wù)及監(jiān)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.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.42;F724.6;F752.61
本文編號(hào)：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.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.42;F724.6;F752.61
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