Research On The Current Situation And Countermeasures Of Cross Border E-commerce Import Comprehensive Tax

The internet has developed very rapidly in today’s society.According to the statistics of customs import and export data,the proportion of e-commerce in import trade has been greatly increased.The regulation of cross-border e-commerce trade has become one of the new spots in the customs supervision and regulation,and the relevant tax policy has also become a key point in the study of cross-border e-commerce trade.The cross-border e-commerce trade itself is "one of the important node of strategic vision The Belt and Road".Therefore,the improvement of cross-border import comprehensive tax system,is conducive to the healthy development of cross-border e-commerce trade,will eventually provide the impetus for the development of "The Belt and RoadCross-border comprehensive import tax does not belong to a kind of tax,mainly refer to the ordinary line comprehensive tax and personal items imported goods mailed tax derived a comprehensive tax,consist of tariff and value-added tax and consumption tax.This paper mainly studies the concept,causes and related effects of cross-border import comprehensive tax,and examines the purpose of China’s system of introducing cross-border import tax.By introducing several ningbo customs handling cases,points out that the comprehensive cross-border import tax in the process of running already exists and the possible problems and tax risk,as well as the in-depth comprehensive cross-border import tax.And at the same time,through cross-border business based on the analysis of similarities and differences of line by tax and tax,combining with the relevant tax policy,foreign cross-border electricity in view of the positive list Settings,suitable amount of Settings,the determination of customs value,using the tax review put forward the corresponding improvement Suggestions,finally,the integrated cross-border import tax illegal processing more in-depth analysisAs a new subject of tax research,many theoretical researches are still in the blank stage The design of a new policy stems from the idea of the top level,and then in the implementation of the New Deal,it is often subjected to rigorous testing of practice,even where it is worth exploring.In this paper,the author tries to solve the problem by asking the questions and analyzing the problem by case.This exploration and experimentation will provide some references for top-level design.