Research On Tax Policy Of Cross-border E-commerce Retail Import In China

With the development of Internet technology and people's desire for a better life,the cross-border e-commerce industry has gradually emerged,especially since the liberalization of import retail policy in 2014,major e-commerce companies have established their own network of imported retail sector,Tmall International,Jingdong Global Purchase,Net Ease Koala and other cross-border e-commerce platforms and self-support emerged one after another.As a new industry,the formulation of tax policies related to cross-border e-commerce retail import is also being explored,from the initial postal taxation to the current mode of comprehensive collection,while regulating the taxation of cross-border e-commerce companies,there are also some problems that have brought about some adverse effects.At present,there are some problems of cross-border e-commerce import tax policy in China,such as the lower legal level,failure to formulate tax policies for cross-border digital products,and difficulty in handling customs clearance orders.The formulation of tax policies must be based on the principle of taxation,not only to obtain sufficient fiscal revenue,but also to ensure that taxpayers' interests are not excessively lost and to promote the development of cross-border e-commerce in a rational and effective manner.In 2016,the multiple postponements of the supervision of the New Deal revealed a problem of transition,improvement of supervision methods can effectively guarantee the quality of cross-border goods and achieve efficient customs clearance to prevent backlogs or non-stocking,to make long-term development of cross-border e-commerce.This paper introduces the current situation of cross-border e-commerce retail import,sorts out related taxation policies,integrates various factors,and uses some data to analyze the current problems of cross-border e-commerce retail import taxation policy in China.With reference to domestic and foreign literature,this paper draws on international experience from the three aspects of import tax allowance,taxation scope,and supervision methods,and propose suggestions for improving the taxation policy for cross-border e-commerce retail import.