Research Of Effect And Proposal On Cross-border Shopping Caused By Cross-border E-commerce Retail Import New Tax Policy

With the development of Internet technology,improvement of people's living standard,the high quality and diversity of consumer demand,online shopping began to break the geographical boundaries become popular worldwide,cross-border e-commerce start to rise under the background.Retail imports of cross-border e-commerce are popular among investors and consumers since its rise in China,and it has maintained rapid growth over the past few years.But at the same time,the conflict which caused by mail items tax management system is more and more serious,like tax evasion,regulatory loopholes,unfair competition,impact to domestic industry and so on.In order to alleviate the contradiction and promote the development of cross-border e-commerce retail imports to standards,the Customs General Administration issued a file which called Customs General Administration 18 of 2016,it reform mail items tax to consolidated tax when consumers through cross-border e-commerce retail importers buy goods,the consequences of this file is forming the industry specific tax system.After the tax reform,new policy has obvious difference with original mail tax on customs value,tax rate,tax preference and importation supervision.Not only changed the price and scope of business which import by cross-border e-commerce retail,but also proposing more stringent requirements to management control.This article take the policy as the breakthrough point,on the basis of tiding and comparing which is about the policy,using literature research,quantitative analysis and character analysis together to researching the influence of this file.First,we through contrast the concrete policy differences among mail items tax,consolidated tax and general trad import tax to analysis the effect of new policy.Second,comprehensively analyses the impact about tax policy reform from different angles,include tax rate changes of different categories consumer goods,tax bearing contrast of different tax payment,features of customers order amount and factors which impact retail imports of cross-border e-commerce.Through the comparison and analysis on the reform of cross-border e-commerce retail imports new tax policy.We found that tax collection is more reasonable because the change of tax rate and customs value,Although a number of small and medium-sized cross-border e-commerce enterprises will be eliminated which owing to the increased cost of customs declaration and strict conditions,but the trade attribute more clear,it is conducive to the development of cross-border e-commerce retail imports.According to the tax burden calculate of different goods,because most consumers are under the limits,so the tax burden of them are not very high,some even down.Except for all of this,quality,brand,habit also can keep some customs retain on cross-border e-commerce.In general,this tax reform just have a slight influence on cross-border shopping.For cross-border e-commerce enterprise,having a correct understanding of this reform on background,purpose,details and effect that is conducive to hold the key changes,which can help cross-border e-commerce enterprise to cope with bad influence and to realize the optimization and upgrading of management.For cross-border consumers,clarifying the change of tax burden among different merchandise can do shopping select and tax planning more better.For related functional departments,realize the negative impact and deficiency of tax reform could able to provide guidance or direction for policy supplement and complete.