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跨境电子商务作为一种新型贸易业态,深刻地影响着国际贸易的理论与实践,也对各国海关法律制度提出新的挑战。跨境电子商务关税纳税义务人的识别问题,就是其中之一。在将海关法关于关税纳税义务人的相关规定适用于跨境电子商务项下的进出境商品时,呈现出一定的复杂性。这种复杂性一是体现在跨境电子商务业务类型的多样性所导致的适用结果上的差异性;二是进境B2C模式下进出境商品的属性模糊性所带来的认定困难;三是体现为“所有人”标准在确定进出境物品关税纳税义务人问题上的间接性特征,容易导致通关实践中的执法不统一及操作困难。跨境电子商务下关税纳税义务人的识别问题,为重新检视我国《海关法》关税纳税义务人的规定提供了机会,货物、物品分类应提炼、归纳所有具有分类意义的区分特征,以适用不断发展的贸易实践。
As a new form of trade, cross-border e-commerce profoundly affects the theory and practice of international trade and poses new challenges to the legal system of customs in various countries. One of these issues is the identification of cross-border e-commerce duty payers. When applying the relevant provisions of the customs law on taxpayers to the import and export commodities under cross-border e-commerce, they present some complexities. First, this complexity is reflected in the diversity of cross-border e-commerce business results due to the differences in the applicable results; Second, enter the B2C mode of entry and exit of goods due to the ambiguity of the identified difficulties; Third Reflecting the indirect nature of the “owner ” standard in determining the taxpayers of duty on entry and exit of goods, it is easy to lead to inconsistent enforcement and difficult operation in the customs clearance practice. Cross-border e-commerce under the duty of taxpayers identify the issue for the review of China’s “Customs Law” duty-paid taxpayers provides the provisions of the classification of goods, articles should be refined, and all the classification of the distinction should be summarized to apply continuously Development of trade practices.