摘要
我国跨境电商税改政策是顺应跨境电商发展潮流而制定的,在税收层面制约和规范跨境电商发展的具体政策,在一定程度上体现了国家对于跨境电商的态度。以新颁布的跨境电商税改政策对我国经济的影响为研究对象,分别从从业者、消费者和宏观经济等层面,分析跨境电商税改政策对我国经济的影响,并提出对策建议。
China's cross-border e-commerce tax reform policy is complied with the development trend and restrict and regulate the development of cross-border e-commerce in the specific tax policy level,to a certain extent reflects the country's attitude and planning for cross-border e-commerce. This paper takes the influence of the new cross-border electricity supplier tax reform policy on China's economy as the research object.It analyzes the impact of cross-border e-commerce tax reform policy on China's economy from the aspects of practitioners,consumers and macroeconomy,and puts forward countermeasures and suggestions.
作者
刘丽
LIU Li(School of Finance,Anhui Finance and Economics University,Bengbu 233000,Chin)
出处
《经济研究导刊》
2018年第22期67-68,78,共3页
Economic Research Guide
关键词
跨境电商
税改政策
代购成本
cross-border E-commerce
tax reform policy
purchase cost