促进外贸新业态发展的税收政策研析

A Research and Analysis of the Tax Policies to Promote the Development of New Business Forms of ForeignTrade

目前外贸新业态已成为我国稳外贸、稳增长的有生力量,而税收支持政策是外贸新业态持续发展的重要支撑。现行外贸新业态税收政策在推进外贸新业态发展中发挥了积极作用,但对外贸新业态的支持力度有待提升。未来可从试行跨境电商B2B企业所得税优惠、缩短跨境电商出口海外仓的退税实现时间、提升市场采购贸易税收支持力度方面着手,激发外贸新业态发展活力,助力我国外贸高质量发展。

At present,the new business forms of foreign trade have become a vital force for China to stabilize foreign trade and economic growth,and the tax supporting policies are crucial for the sustainable development of the new business forms of foreign trade.The current tax policies have played active roles in promoting the development of new business forms of foreign trade,but the support for the industry needs to be improved.In the future,efforts could be exerted in the trial implementation of the preferential policies for the enterprises engaged in B2B business of cross-border e-commerce,the time reduction of export tax refund for overseas warehouses of cross-border e-commerce enterprises,and the improvement of tax support for market procurement trade,so as to stimulate the development vitality of new business forms of foreign trade and boost China's high-quality foreign trade development.