跨境电子商务零售进口商品审价研究--基于网购保税进口模式

A Study on the Retail Imported Goods via Cross-Border E-Commerce:Based on the Bonded Import through Online Shopping

跨境电子商务零售进口有别于传统货物进口,这一新兴的进口方式受到了国内消费者的热捧。对于进口商品而言,"税"始终是其无法绕开的话题,而审价又是征税的基础。跨境电子商务零售进口网购保税业务下商品审价的原则及流程亟需明确统一,应明确网购保税进口模式下商品完税价格构成,建立及应用全国海关价格参考库,实行促销商品提前备案,公布审价操作依据,明确审价流程,完善网购保税进口模式下进口商品审价。

Retail import via cross-border e-commerce is different from the traditional import. This emerging form of import receives high popularity among the consumers at home and abroad. For import goods, the ＂tax＂ is always an unavoidable topic and customs valuation is the very basis of the duty as- sessment and collection. However, the principle and process of valuation for the goods under the proce- dure of retail bonded import of online shopping via cross-border e-commerce should be further specified and unified. It is necessary to define the composition of customs value, establish and apply a national databank of reference prices, require prior registration of the goods on sales, publish the operational basis of valuation, and specify the process of valuation, so as to improve the customs valuation in the procedure of bonded import through online shopping.