供给侧结构性改革视角下保税展示交易模式的改进

The Improvement of Bonded Display Trading Mode from the Perspective of Supply-side Structural Reform

经济的全球化令国际国内两个市场逐步实现高度融合。基于供给侧结构性改革的视角,海关提出了保税展示交易模式。这一模式既可以满足国内消费者不断增长的消费需求,又促进境外消费及税款回流、要素的流动和优化配置,对国内供给侧结构改革具有积极作用。为更好推行保税展示交易模式的发展,企业应从自身出发,利用政策优势,改善商品销售结构;而海关则可以打破"跨境电商"与保税展示交易的隔阂,打造"跨境电商加保税展示"新模式,以促进其健康快速发展。

Economic globalization has gradually integrated two markets home and abroad to a high degree. From the perspective of supply-side structural reform, the customs has put forward a bonded display trading model which can not only meet the growing domestic consuming demand but also promote the backflow of overseas consumption abroad and tax refund as well as the flow of elements and the optimal allocation, and play a positive role in the domestic supply-side reform. In order to promote the development of this model, enterprises should improve their commodity sales structure by use of relevant policies from their own situations. At the same time, the customs can remove the barrier between cross-border electricity supplier and bonded display trading, and build a new trading mode which integrates both together for its sound and rapid development.