基于消费者网购行为的跨境电商税收政策研究

Research on Rross-border E-commerce Tax Policies Based on Consumers’ Online Shopping Behaviors

以梳理跨境电子商务税收政策为基础,根据税收对居民消费的作用原理,剖析影响消费者网上购物的因素,分析跨境电商税收政策对消费者网购行为的影响,提出完善跨境电子商务税收政策的若干建议,让消费者能更好地利用税收政策消费;让政府优化商品种类和结构、减轻消费者网购的税负、加强对进口商品的监管和控制。

This study on the basis of combing cross-border e-commerce tax policies, according to the principle of tax revenue to the role of the residents’ consumption, analyzes the factors influencing consumers’ online shopping,analyzes cross-border electrical business tax policy impact on consumer online shopping behavior, puts forward some Suggestions to perfect the cross-border e-commerce tax policies, let consumer can better use of consumption tax policy, for the government to optimize product types and structure, reduce the tax burden on consumers’ online shopping, to strengthen the supervision and control of imports.