论文题目 进口税新规对中国跨境电商发展的影响 摘 要随着我国经济社会的不断发展，科学技术的不断进步，我们逐渐步入了网络信息化时代，这在一定程度上为全球经济都带来了较大的发展空间。与此同时，我国的网络信息技术逐渐健全，我国的电子商务水平也有了很大程度的提高。但是在 2016 年，我国的相关部门为了对跨境电商进行一定的完善，公布了相应的税收政策同时对行邮税进行了一定的规范调整，目前我国的跨境电商行业需要重新的规划。今年三月份，我国的财政部有了新的政策，相关的政府部门共同发布了相应的税收通知，对与跨境电子商务相关的各类政策进行了相应的明确和完善，同时在四月初，此项政策被正式实行。在四月八日颁布的新政策中，我们国家对于跨境电商行业的相关税收政策进行了一定的调整，首先是废除对零售进口商品的行邮税税收政策；其次是继续对非贸易属性的相关进口的物品按照行邮税征收政策进行；最后是对于相应的增值税以及消费税都有不再设置相应的免征额度。基于此，本文以新税制为基础，充分结合目前跨境电商的实际情况，对目前我国跨境电商行业所出现的相关的问题进行了一定的分析研究，提出相应的解决对策。关键词：进口税；跨境电商；影响 IAbstractWith the continuous development of China's economy and society and the continuous advancement of science and technology, we have gradually entered the era of network informationization, which has brought a large space for development to the global economy to a certain extent. At the same time, China's network information technology has gradually improved, and China's e-commerce level has also been greatly improved. However, in 2016, in order to improve the cross-border e-commerce, the relevant departments of China announced the corresponding tax policies and adjusted the postal tax to a certain extent. At present, China's cross-border e-commerce industry needs to be re-planned. . In March of this year, China’s Ministry of Finance had a new policy, and relevant government departments jointly issued corresponding tax notices, which clearly defined and i...
