海外代购纳税现象法律规制的初探

Overseas purchasing tax phenomenon of legal regulation

前段时间的"空姐卖免税品被判刑"的新闻和香港的奶粉限购事件在微博上成为热门话题,再度将海外代购这个敏感行业推上了风口浪尖,由于近年海外代购的发展迅速,而我国现有的法律法规明显滞后,尚不能完全适应其特殊性,导致征税机关在对海外代购的监管上漏洞不断,出现了很多经营不规范以及涉嫌偷税漏税等问题,越来越引起广泛的关注和重视。本文围绕普遍的海外代购现象展开,探讨海外代购现象形成的原因并分析其所涉及的法律问题特别是税法中的相关法律问题,进而提出解决海外代购所涉的法律问题的建议。

Some time ago the flight attendants to sell duty-free goods to be sentenced news and the milk purchase of the event on the microblogging become a hot topic again the overseas purchasing this sensitive industry pushed the cusp, in recent years, the rapid development of overseas purchasing, existing laws and regulations in China has lagged far be- hind, still can not fully meet its particularity, the taxation authority constantly, there has been a lot of non-standard oper- ating and suspected of tax evasion loopholes in the supervision of overseas purchasing, more and caused widespread con- cern and attention. This paper focuses on the general phenomenon of overseas purchasing start to explore the reasons for the formation of the phenomenon of overseas purchasing and analyze legal issues, especially as they relate to the relevant legal issues in the tax code, and then propose solutions to the overseas purchasing the recommendations of the legal im- plications.