我国跨境电子商务零售进口税收现状分析,税务硕士论文

我国跨境电子商务零售进口税收现状分析,税务硕士论文

  WiththedevelopmentofInternettechnologyandpeoplesdesireforabetterlife,thecross-bordere-commerceindustryhasgraduallyemerged,especiallysincetheliberalizationofimportretailpolicyin2014,majore-commercecompanieshaveestablishedtheirownnetworkofimportedretailsector,TmallInternational,JingdongGlobalPurchase,NetEaseKoalaandothercross-bordere-commerceplatformsandself-supportemergedoneafteranotherAsanewindustry,theformulationoftaxpoliciesrelatedtocross-bordere-commerceretailimportisalsobeingexplored,fromtheinitialpostaltaxationtothecurrentmodeofcomprehensivecollection,whileregulatingthetaxationofcross-bordere-commercecompanies,therearealsosomeproblemsthathavebroughtaboutsomeadverseeffects  Atpresent,therearesomeproblemsofcross-bordere-commerceimporttaxpolicyinChina,suchasthelowerlegallevel,failuretoformulatetaxpoliciesforcross-borderdigitalproducts,anddifficultyinhandlingcustomsclearanceordersTheformulationoftaxpoliciesmustbebasedontheprincipleoftaxation,notonlytoobtainsufficientfiscalrevenue,butalsotoensurethattaxpayersinterestsarenotexcessivelylostandtopromotethedevelopmentofcross-bordere-commerceinarationalandeffectivemannerIn2016,themultiplepostponementsofthesupervisionoftheNewDealrevealedaproblemoftransition,improvementofsupervisionmethodscaneffectivelyguaranteethequalityofcross-bordergoodsandachieveefficientcustomsclearancetopreventbacklogsornon-stocking,tomakelong-termdevelopmentofcross-bordere-commerce  Thispaperintroducesthecurrentsituationofcross-bordere-commerceretailimport,sortsoutrelatedtaxationpolicies,integratesvariousfactors,andusessomedatatoanalyzethecurrentproblemsofcross-bordere-commerceretailimporttaxationpolicyinChina  Withreferencetodomesticandforeignliterature,thispaperdrawsoninternationalexperiencefromthethreeaspectsofimporttaxallowance,taxationscope,andsupervisionmethods,andproposesuggestionsforimprovingthetaxationpolicyforcross-bordere-commerceretailimportcross-bordere-commerce;retailimport;taxpolicy。