摘要
从进出口税费、货物监管和配套服务三个维度系统梳理"一带一路"倡议提出以来中国政府的跨境电商政策,发现进出口税费的持续优化、"鼓励创新、包容审慎"的货物监管原则、支付结算和跨境物流等配套服务提升,正在为中国跨境电商的高速发展提供有力支撑。基于进出口贸易和交易类型,将中国跨境电商的主要模式划分为进口B2B、进口B2C、出口B2B和出口B2C四类,在阐明每类模式运作流程的基础上,梳理中国各类跨境电商模式的代表性平台/企业,并揭示中国跨境电商"出口总值占优,进口比重增长;B2B总值占优,B2C比重增长"的发展态势。在此基础上,从政策、模式等视角提出开放监管并举、推广中国标准,优化细分结构、鼓励模式创新等建议,以促进中国跨境电商进一步发展。
This paper systematically sorts out the CBEC policies promulgated by the Chinese government since the Belt and Road Initiative from the three dimensions of import and export taxes and fees,cargo supervision,and supporting services.It is found that the continuous optimization of import and export taxes and fees,the principle of"innovation,tolerance and prudence"on cargo supervision,and the improvement of supporting services such as payment and settlement and cross-border logistics are providing strong support for the rapid development of China’s CBEC.Then,based on the types of import and export trade and transactions,the main modes of Chinese CBEC are divided into four categories,i.e.,imported B2 B,imported B2 C,exported B2 B,and exported B2 C.On the basis of clarifying the operation process of each mode,this paper summarizes the representative platforms for each CBEC mode in China and reveals the development trend of China’s CBEC mode,namely"export value is dominant while import proportion continues to increase;B2 B value is dominant and B2 C proportion continues to increase".In conclusion,this paper believes that the Chinese government should adhere to openness and supervision,actively promote Chinese standards,and encourage model innovation to promote the further development of CBEC.
作者
邢光远
史金召
路程
XING Guangyuan;SHI Jinzhao;LU Cheng(School of Economics and Finance,Xi’an Jiaotong University,Xi’an 710061,China;School of Economics and Management,Chang’an University,Xi’an 710064,China)
出处
《西安交通大学学报(社会科学版)》
CSSCI
北大核心
2020年第5期11-19,共9页
Journal of Xi'an Jiaotong University:Social Sciences
基金
教育部人文社会科学研究青年基金项目(20YJC790115)
国家自然科学基金项目(71904153)
中国博士后基金面上项目(2019M663605)
陕西高校青年创新团队资助项目。
关键词
跨境电商
一带一路
政策演进
B2B模式
B2C模式
进出口税费
货物监管
配套服务
Cross-border e-commerce(CBEC)
the Belt and Road Initiative
policy evolution
B2B model
B2C model
import and export taxes and fees
cargo supervision
supporting services