新税制对跨境电子商务未来发展的影响——以“中国电商百佳县”义乌为例

The Impact of New Tax System on the Future Development of Cross-border E-commerce——Taking Yiwu as the Example

国家针对跨境电商进行制度性改革,将"行邮税"改为按货物征收关税和进口环节增值税、消费税,对我国跨境电商系统化、规范化管理,以及实现传统一般进出口贸易和跨境电商全方位统筹发展具有重要意义。连续三年位居"中国电商百佳县"之首的浙江省义乌市,在落实新税制方面形成了一系列可复制的经验,如完善平台功能,构建服务体系;扶持龙头企业,开设海外仓储;整合物流保税资源,完善内陆口岸功能等。但同时,也出现了行业重新洗牌、监管操作面临新问题、直邮无法保障商品时效性等实际困难,亟须通过进一步改革来突破瓶颈,实现更好更快地发展。长远来看,未来更多还是要以B2B2C方式去解决大部分问题,需要各地政府在宏观政策、行业管理方面未雨绸缪,积极应对。如何把发展跨境电商作为国家经济战略,优化进出口环节管理,值得高度重视和进一步研究。

In the institutional reform of cross-border e-commerce,China change the“e-mail tax”to customs based on goods,value-added tax and consumption tax during the process of import;and it is of great significance for the systematic and standardized management of cross-border e-commerce,and the overall and balanced development of traditional general trade and cross-border e-commerce. Yiwu,which is on the top of“the One Hundred Best E-commerce Counties”,has some replicable experiences on how to implement the new tax system. But,at the same time,there exists some difficulties in practice. We should break through the bottlenecks and realize the better and quick development by further reform. We should pay more attention to how to take the development of cross-border e-commerce as the national economic strategy and further optimize management of different links,and carry out more studies on this.