论文部分内容阅读
4月8日,财政部、海关总署、国家税务总局《关于跨境电子商务零售进口税收政策的通知》正式实施,配合之前一天财政部公布的《跨境电子商务零售进口商品清单》,标志着跨境电商正式告别税制优惠的红利时代,迈入新税制。跨境商品的税制被重新调整,税率普遍提升至“偏低”和“偏高”之间,这一看似“既予以规范又保留发展空间”的“中和”新政,因影响广泛而引起产业发展及法理上的诸多思考。置身于一个潜力巨大却高度依赖政策的新行业,跨境电商们如何求生?
On April 8, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation formally implemented the “Notice on the Import Tax Policy of Cross-border E-commerce Retail Importation”, in line with the “List of Imported Goods on Cross-border E-commerce Retail Trade” promulgated by the Ministry of Finance on the day before, Cross-border electricity supplier officially bid farewell to the preferential tax system era, into the new tax system. The tax system for cross-border goods has been readjusted and the tax rate has generally risen to between “low” and “high”, which seems “not only regulated but also reserved for development” and “neutralized” "The New Deal, due to a wide range of industries caused by the development and legal thinking. How can cross-border e-commerce providers survive in a new industry that has great potential and is highly dependent on policies?