调整后的税收政策对我国跨境电商的促进作用——基于贸易便利化的角度
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摘要
税收新政的实施以及最新的电子商务法、跨境电商标准的颁布,跨境进出口成为我国外贸持续增长的重要力量,跨境电商行业也得到了蓬勃发展。从电子商务法、跨境电子商务标准等税收方面的最新政策以及贸易便利化的角度分析其对我国跨境电商的影响,并提出一定的对策和建议。
The relationship among tax policy,trade facilitation and cross-border e-commerce,The Impact of tax policies on cross-border e-commerce,Reduced value-added tax and corporate income tax,improving the corporate net profit,Reduced personal income tax and increased transaction limit,increasing the number of order quantity,The customs formality is more simple and suitable for cross-border e-commerce,Personal anti-tax avoidance clauses have been improved,and the regulation of tax goods has been changed,Unified standards and increasingly important role of tax talents,Countermeasures and Suggestions,Strengthening supervision related to cross-border e-commerce,Reducing the number of tax collection and improving the collection and management mode,Making full use of Internet technology to bring tax efficiency and benefits into play,improving and enhancing the innovation capability,Reference.
The relationship among tax policy,trade facilitation and cross-border e-commerce,The Impact of tax policies on cross-border e-commerce,Reduced value-added tax and corporate income tax,improving the corporate net profit,Reduced personal income tax and increased transaction limit,increasing the number of order quantity,The customs formality is more simple and suitable for cross-border e-commerce,Personal anti-tax avoidance clauses have been improved,and the regulation of tax goods has been changed,Unified standards and increasingly important role of tax talents,Countermeasures and Suggestions,Strengthening supervision related to cross-border e-commerce,Reducing the number of tax collection and improving the collection and management mode,Making full use of Internet technology to bring tax efficiency and benefits into play,improving and enhancing the innovation capability,Reference.
引文
[1]中国电子商务研究中心.跨境电子商务重构中国外贸产业链[EB/OL]. http://www. 100ec. cn,2014-05-13.
[2]Payingtax2010(2010税收报告)[R]. World Bank and Price water house Coopers(世界银行和普华永道出版):7-112.
[3]曾铮,周茜.贸易便利化测评体系及对我国出口的影响[J].国际经贸探索,2008(10):4-9.
[4]邬展霞.沪港服务业税收环境的对比评析———基于贸易便利化的视角[J].上海经济研究,2011(3):100-108.
[5]谢娟娟,岳静.贸易便利化对中国-东盟贸易影响的实证分析[J].世界经济研究,2011(8):81-86+89.
[6]吕大良.营商环境视角下,我国跨境贸易便利化政策思考[J].国际贸易,2018(7),22-25+57.
[7]孙蕾,王芳.中国跨境电子商务发展现状及对策[J].中国流通经济,2015(3),38-42.
[2]Payingtax2010(2010税收报告)[R]. World Bank and Price water house Coopers(世界银行和普华永道出版):7-112.
[3]曾铮,周茜.贸易便利化测评体系及对我国出口的影响[J].国际经贸探索,2008(10):4-9.
[4]邬展霞.沪港服务业税收环境的对比评析———基于贸易便利化的视角[J].上海经济研究,2011(3):100-108.
[5]谢娟娟,岳静.贸易便利化对中国-东盟贸易影响的实证分析[J].世界经济研究,2011(8):81-86+89.
[6]吕大良.营商环境视角下,我国跨境贸易便利化政策思考[J].国际贸易,2018(7),22-25+57.
[7]孙蕾,王芳.中国跨境电子商务发展现状及对策[J].中国流通经济,2015(3),38-42.