The Influence Of The Cross-border E-commerce To China's Tariff System And Countermeasures

Since the late 20 th century,the continuous development and popularization of network technology has brought new changes to people's lives.The emergence of new technology not only brings new productivity,but also changes the traditional mode of business operation.E-commerce is in such a background,under the background of the large-data era of e-commerce,with the traditional lack of trade characteristics,thus becoming a new impetus for world economic development,the wave of economic globalization has pushed the development of Cross-border E-commerce to a new level.The advent of Cross-border E-commerce has changed the traditional mode of trade and has also impacted the social norms and legal system under the traditional trade mode.Although China's Cross-border E-commerce appears late,but the speed of its development should not be underestimated,the Cross-border E-commerce tariff issues have aroused the attention of many experts and scholars.This paper mainly analyzes the development of Cross-border E-commerce in China,the development trend and the impact on the tariff system,and elaborated on other countries Cross-border E-commerce tariff policy,put forward China's Cross-border E-commerce tariffs on the solution and suggestions.Hope for China's Cross-border E-commerce to create a suitable environment for development,to formulate a Cross-border E-commerce tariff system in line with China's national conditions,to promote the continuous development of Cross-border E-commerce.Chapter One expounds the relationship between Cross-border E-commerce and tariff system,expounds the development of Cross-border E-commerce in China,and analyzes the development trend of Cross-border E-commerce in China.The second chapter introduces the tariff policy of Cross-border E-commerce differentiation,such as the zero tariff policy advocated by the United States,the limited tariff policy of EU to protect the interests of Member States,and the tariff policy of New Zealand and India as representatives of emerging market countries,and analyzes the current tariff policy and its development course in China.The third chapter analyzes the challenge of Cross-border E-commerce to our country's tariff system,including the challenge of the tariff principle,the challenge of the main content of tariffs and the challenge of tariff collection.At present,there is no uniform stipulation on the principle of tariff,and the author analyzes the four principles of tax law,tax fairness,tax neutrality and tax efficiency after consulting the books.In the challenge of the main content of the tariff,this paper expounds the challenges of six main contents,such as the subject of the tax payer,the object of taxation,the classification of goods,the origin,the place of tax and the period of tax payment,and the challenges of digital products to these aspects.In the aspect of tariff levy,including the challenge to tax registration and tax declaration brought about by the virtualization of Cross-border E-Commerce,the paperless of the Cross-border E-commerce poses the challenge to the accounting vouchers and tax inspection work.Chapter fourth,on the basis of the above analysis,puts forward some countermeasures to solve our country's Cross-border E-commerce tariff problems,the perfection of tariff legislation,the construction of tax information system,the strengthening of customs supervision and the strengthening of international tax exchange and cooperation.