The Study Of Proposal On Customs Taxation Of Cross-border E-commerce

In recent years,Cross-border e-commerce is developing rapidly as a new way of international trade,it has become a new growth point to promote the development of national economy and an important supplement to traditional trade.It also puts forward new demands for our tax system and tax collection and management.In this context,China issued the new tax policy on cross-border e-commerce in March 24,2016,and a list of cross-border e-commerce retail import commodities was released in April 15th.It aims to regulate cross-border commodity import channels through taxation,and guide cross-border e-commerce to develop in a rational and standardized way.As the entry and exit supervision department and tax policy implementation department,Customs administration mechanism directly affects the implementation of policy implementation and policy objectives.Based on the 2nd Anniversary implementation of the 4.8 tax policy,we select the Xiamen Customs District as a case,by looking for literature,case analysis,comparative analysis and other research methods.We will strive to find out the institutional transaction costs and the possible risk of tax collection and management in Xiamen customs implementing the new tax policy for cross-border electricity providers.Finally,combined with other countries and regions,and the experience of tax collection and management of some cross border electricity supplier pilot cities in China.Put forward suggestions to improve cross-border e-commerce tax policies and regulations,guide the enterprises and consumers to standardize the declaration,establish the credit management system,implement the differential management,optimize the "three information" supervision requirements,and improve the recipient's identity authentication means to optimize the customs tax collection and management mechanism.Based on customs risk management theory and tax theory,this paper studies the customs collection and management mechanism under the new tax policy.It is not only conducive to Customs finding loopholes and problems,but also further improving tax collection,risk prevention and control,to prevent the loss of tax.It is of practical significance to guide the cross-border enterprises and consumers to make reasonable and legal behavior choices for the implementation of the new deal,and standardize the development of cross-border e-commerce in China.