Analysis On The Impact Of New Customs Taxation Policy On Cross-border E-commerce

In the environment of global e-commerce rapid development and national policy strongly supported by the environment,cross-border e-commerce broke through the time and space constraints of traditional trade,created a trading platform on the Internet.That makes cross-border e-commerce became a new form of import and export trade in China.And that promotes the quantity of import and export,improve efficiency.In order to further standardize the cross-border e-commerce,the state promulgated the New Policy "Circular on Tax Policy on Retail Import of Cross-border E-commerce" in March 2016.What is the environment and content of the New Policy? With the implementation of the New Deal,what's the impact on cross-border E-commerce enterprises respectively? Is the amount of tax paid by cross-border E-commerce enterprises reduced or increased? What are the opportunities and challenges faced by cross-border E – commerce enterprises? This article is aim to answer,and solve these problems.Through the analysis of domestic and international literature,combined with field research,researching contents of the New policy,this paper pointed out the current difficulties encountered by the New policy,and put forward relevant measures.The paper aims to make people understand more contents of the New policy,and to make cross-border E – commerce enterprises grab this opportunity to promote import and export trade better,then promote China's cross-border e-commerce enterprises,promote economic development further.First of all,this article combined tax burden on bonded commodity,direct mail commodity,general trade commodity,these three different ways to import multi-dimensional perspective,comparative analysis of the contents of the New policy,analyzes the impact of the New policy on cross-border E – commerce enterprises,draw some relevant conclusions,summarized as: For the large-scale cross-border E – commerce enterprises with strong resources,the promulgation of the New policy provides an opportunity to integrate resources and transform and innovate;The policy change has dealt a big blow to the small and medium-sized enterprises with weak capital.And the financial data for the enterprise were analyzed to support the above conclusions.Secondly,this paper analyzes the problems existing in the process of implementation of the New policy: the result is contrary to the purpose of legislation;the policy is lack of stability;the customs clearance system is lethal and the employment problem is aggravated.Finally,according to the actual situation,this paper provides some suggestions for the government: government should improve the policy provisions for enterprises to create a good legal environment;enterprises should transform and upgrade,integrate logistics resources to speed up independent innovation process based on national strategic policy and international background.