Study On The InfIuence Of China's B2C Cross Border E-Commerce Tax Reform And The Countermeasures

With the development of electronic information technology and economic globalization,more and more small and medium-sized enterprises and individuals begin to participate in global trade,has formed the new pattern of world inclusive trade.Under the mode of "Internet + Foreign Trade",a series of changes have taken place in the global market pattern,industrial division of labor and trade rules.Cross-Border E-commerce retail imports as an addition to the general trade,rapid development in recent years,make consumers directly involved in the trade,the pattern of imports,importation channels,import industry has a huge influence.Since the emergence of B2 C Cross-Border E-commerce in China,it has played a great role in promoting the growth of foreign trade,leading the consumption trend and creating jobs.Wang Yang,vice premier of the state council,pointed out at the International Cross-Border E-commerce Conference that Cross-Border E-commerce is the fastest growing trade mode in the Internet era.In recent years,the Chinese government adheres to encourage innovation,prudent,coordination of the condominium concept,promote Cross-border E-commerce industry in developing specifications,developing in the specification,rush out of a Cross-border E-commerce industry development path with Chinese characteristics.In order to further standardize the B2 C Cross-Border E-commerce industry,in March 2016,the general administration of customs promulgated the "Notice on the Tax Policy on Cross-Border E-commerce Retail Import",this policy is mainly to establish a long-term tax on Cross-Border retail imports mechanism,from the early give priority to in order to promote to give priority to in order to promote and specifications.In the future,Cross-Border E-commerce will gradually move from barbaric growth to stable and healthy development,and relevant policies and measures will be introduced in succession,bringing new opportunities and challenges to them.In this paper,by analyzing the “48 New Policy” that changes in the tariff rate and customs value makes Cross-Border E-commerce retail import taxes levied more reasonable,although increasingly stringent regulatory mechanisms will eliminate a number of small and medium-sized Cross-Border E-commerce enterprises,but also will encourage healthy and standardize development of the industry.On the basis of macroscopic analysis to NetEase Koala as the research object,found that the new tax system has a great impact on food,health care,mother and baby,and daily necessities,and from the basic exemption in the past has been changed to a comprehensive tax of11.9%.But the electrical appliances,consumer taxes under the new tax system was reduced by 8.1% to 38.1% respectively.The internal consumption structure of Cross-Border online shopping will also change according to the increase and decrease of the specific tax rate of different consumer goods and different price ranges.n addition,because of the abolition of the 50 CNY exemption from the postal tax,the " whole into zero out" advantage obtained by Cross-Border E-commerce enterprises through the bonded mode no longer exists.This has a huge impact on NetEase Koala.In order to cope with 48 New Policy,NetEase Koala has made corresponding adjustments and innovations in product structure,operation mode,logistics and warehousing.Through the study of its strategy,we suggest that the B2 C Cross-Border E-commerce enterprises should adjust product structure,transform development mode,strengthen overseas supply chain and continuously improve user experience under the premise of standardized accounting and tax payment.At the same time,the relevant departments should further improve the construction of the customs supervision system and standard of Cross-Border E-commerce in China according to the actual situation.