跨境电商监管的国际实践和经验借鉴

International Practice and Experience of Cross-Border Electronic Commerce

本文分析了跨境电商监管的国际实践和经验,特别聚焦最低免征限额、邮件监管、进境商品属性等方面,得到如下几点结论:第一,跨境电商贸易信息采集是一切后续监管的核心所在。中国在跨境电商监管的制度举措、通关监管模式(业态模式、税收征管)和信息化系统建设等方面,业已取得了丰富的经验,值得其他国家借鉴。第二,国际上大部分国家在经由邮件渠道的跨境电商监管方面仍存在不足。第三,跨境电商最低免征限额在国际上普遍存在,但这是税收征管成本和收益权衡取舍的结果。随着税收征管机制的完善,这一限额可能会逐步取消。第四,国际经验表明,大多数国家并未将进境商品区分为货物和物品,也未对其实行不同税制。2016年中国跨境电商“四八”新政体现了税收中性准则,但此新政不能完全杜绝风险转移的可能性,还有待改善。

This paper analyzes the international practice and experience of cross - border e - commerce customs supervision, with focus on the de minimis thresholds, mail supervision, the attributes of incoming commodities, etc., and draws the following conclusions: First, trade information collection in cross - border e - commerce is the core of all follow - up supervision. China has gained rich experience in the institutional measures of cross - border e - commerce customs supervision, customs clearance supervision mode (business model, tax collection and management) and information system construction, which is worth learning by other countries. Second, like most other countries in the world, China's customs supervision on cross - border e - commerce through mail channels is still inadequate. Third, the setting of de minimis threshold for cross - border e - commerce is widespread in the world, but it is the result of the trade - off between the cost and benefit of tax collection. With the gradual perfection of the tax collection mechanism, this threshold may be phased out. Fourth, international experience shows that most countries do not classify imported goods into goods and articles, nor do they implement different tax systems. The "April 8" new policy of China's cross - border e - commerce in 2016 embodies the principle of tax neutrality, but it cannot completely eliminate the possibility of risk transfer. Hence, it needs to be improved.