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为营造公平竞争的市场环境、促进跨境电子商务发展,经国务院批准,财政部会同海关总署、国家税务总局制定了跨境电子商务零售进口税收政策,并同步调整了行邮税政策,新政于2016年4月8日起全面实施。政策调整以贸易与非贸易属性为标准目前,我国按照《海关法》将进出境商品分为货物和物品两类,分别适用不同的税收制度。其中,进境货物
In order to create a fair and competitive market environment and promote the development of cross-border e-commerce, the Ministry of Finance, in conjunction with the General Administration of Customs and the State Administration of Taxation, has formulated a retail tax policy on imports of cross-border e-commerce through the approval of the State Council, It will be fully implemented on April 8, 2016. Policy Adjustment Based on Trade and Non-trade Attributes At present, China’s import and export commodities are classified into two categories of goods and articles according to the “Customs Law”, and different tax systems are applied. Among them, the entry of goods