我国跨境电子商务出口退税存在的问题与对策分析

Analysis on the Problems and Countermeasures of Export Tax Rebate for Cross-border E-commerce in China

跨境电子商务出口退税政策的实施,不仅促进了我国跨境电商行业的发展,还为我国出口带来了积极的影响。通过对跨境电子商务出口退税相关规定以及案例进行研究,深入了解跨境电商出口退税现存问题,从完善跨境电子商务出口退税机制、加强跨境电商出口退税监管等方面提出政策建议。

The implementation of the tax rebate policy for cross - border e - commerce not only promotes the development of cross - border e - commerce industry in China, but also has a positive impact on China＇ s exports. We studied the relevant regulation and case of cross - border e - commerce tax rebates, then got thorough understanding of cross - border electricity export tax rebates for existing problems, and finally we put forward policy suggestions such as improving the cross - border e - commerce export tax rebate system, strengthening the supervision of cross - border electricity export tax rebates and so on.