新税制改革对跨境电子商务零售进口企业的影响分析

Haohao Yue
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引用次数: 0

摘要

为规范跨境电商行业发展,国家海关总署、国家税务总局于2016年4月8日发布新政,取消跨境电商项目按邮政税计征的规定,统一按进口货物、税收和消费税计征关税和增值税。这也意味着国家已经逐渐开始从鼓励和促进的原则转向规范和促进跨境电商行业。在此基础上,本文阐述了新税制改革对跨境电商零售进口企业的影响及对策。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analysis of the Impact of the New Tax Reform on Cross-Border E-Commerce Retail Import Enterprises
In order to regulate the development of the cross-border e-commerce industry, the State General Administration of Customs and the State Administration of Taxation issued a new policy on April 8, 2016 to abolish the provisions of cross-border e-commerce items based on postal tax, and uniformly pay customs duties and value-added value based on imported goods, tax and consumption tax. This also means that the state has gradually begun to shift from the principle of encouragement and promotion to the standardization and promotion of the cross-border e-commerce industry. Based on this, this article elaborates on the impact and countermeasures of the new tax reform on cross-border e-commerce retail import companies.
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