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2016年4月8日,财政部、海关总署、国家税务总局等13个部委联合发文《关于跨境电子商务零售进口税收政策的通知》,发布了《跨境电子商务零售进口商品清单》(第一批、第二批),对跨境电子商务零售进口税收政策进行调整,对跨境电商的商品进行了规范,即正面清单上的商品才能以跨境电商(保税集货模式+B2C散货直邮模式)的方式进行操作。
On April 8, 2016, 13 ministries and commissions including the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation jointly issued the Circular on the Tax Policy on Import Import of Cross-border E-commerce Retail Trade, and released the List of Imported Goods on Retail Sales of Cross-border E-commerce ( The first and the second installment) to adjust the import tax policy on cross-border e-commerce retail imports and regulate the products of cross-border e-commerce. That is, the products on the front list can be cross-border e-commerce (bonded collection mode + B2C bulk direct mail mode) operation.