跨境电子商务背景下我国行邮物品税的改革探讨

On Entry-into-Force Provisions of TPP and China＇s Responses

小额化、碎片化特点的跨境电子商务发展迅猛,对我国进出境货物和物品的管理和征税带来挑战。传统的货物和物品两套征税标准的做法越来越无法适应经济形势和时代发展的需要,需要适时加以改革。基于税收公平、统一原则,提出了行邮物品的税率、完税价格、归类等主要征税要素向货物征税制度靠拢,同时在管理上保持程序简化的改革建议。

The signature of TPP is a great event in today ＇s international economy and its legal rules. However,according to the principles of international trade law,TPP will not become effective until it fulfills the entry-into-force clause and applicable procedure provided in Chapter 30 of TPP. In the absence of the ratification of all the original signatories,the effectiveness of TTP necessarily calls for the ratification of at least six of the original signatories,which together account for at least 85 per cent of the combined gross domestic product of the original signatories. At present each of the original signatories is faced with many domestic opposition and legal obstacles in ratifying the Agreement. It is not far from easy for TPP to enter into force. Whether to join TPP or not,China must be fully prepared to actively respond to TPP,focusing on its own development and safeguarding the long-term interests of China.