海关税收新政下我国跨境进口电子商务模式

Research on the Patterns of Cross-border Import E-Commerce under the New Customs Tax Policy

近年来,国内跨境进口电子商务发展迅速,形成了以海外代购和进口直采为主的模式,但2016年4月实施的海关税收新政对海外商品跨境进口电商企业的业务开展带来了一定的影响,其中税率政策可能会提高跨境进口电商的商品价格,"正面清单"制度的实施则会限制跨境进口电商经营的商品范围。基于这种影响,跨境进口电商可以采取基于大数据的"保税进口+直邮"复合型电子商务模式。其中的"保税进口"模式可以使跨境进口电商具有一定的成本和价格优势,配送速度也能得到保障,"正面清单"和大数据技术使跨境进口电商能够实施合理的集中采购决策,而"直邮"模式可在出现消费者集中需求、临时需求时发挥有效的补充作用。跨境进口电商应争取品牌授权,整合海外供应链,形成明确的主营商品范围,充分发挥规模优势。

In recent years,the cross-border import e-commerce has been developed rapidly,and the main pattern of overseas purchasing and import direct purchasing has been formed. However,the cross-border e-importers has been profoundly influenced by the new customs tax policy implemented in April 2016. The new customs tax policy will increase the price of crossborder e-importers;and the"positive list"will impost limitation on the scope of related importing goods. Based on these influences,the cross-border e-importers could adopt the pattern of the big-data-oriented "bonded import + direct mail". The pattern of"bonded import"can provide cross-border e-importers with advantages in terms of cost and price;and the distribution of that will also be accelerated. The pattern of "direct mail" could play its complement role in the situation of mass or temporary demand. Cross-border e-importers should try to get brand authorization,integrate overseas supply chain,determine the clarified scope of goods,and give full play to the role of scale advantage.