新政过渡期的跨境电商税收征管问题探究——以B2C、C2C模式的零售业务为例

Research on the Problem of Tax Administration of Cross-border E-Commerce in the Transition of New Deal——Take B2C and C2C Mode Retail Business as an Example

B2C、C2C模式下的跨境零售电商具有隐匿化、无纸化等特征,给现有税收征管带来阻碍,导致大量税收收入流失。分析跨境电商税收征管的的现状、解读跨境电商零售进口的税收新政策,探讨先有税收征管体系在税收公平、征管程序和课税要素界定方面面临的问题,提出改进跨境零售电商税收征管的策略。

The cross-border retail E-commerce under the B2C and C2C model has the characteristics of concealment and paperlessness, which has hindered the current tax collection and led to the loss of large amounts of tax revenue. Analyze the status of cross-border E-commerce tax collection and management, interpret the new tax policy for cross-border E-commerce retail import. And it discusses the problems faced by the prior tax collection and management system in tax fairness, tax collection procedures, and the definition of taxation elements. It proposes a strategy to improve the tax collection and management of cross-border retail electricity suppliers.