我国跨境电子商务出口退税存在的问题与对策分析  

Analysis on the Problems and Countermeasures of Export Tax Rebate for Cross-border E-commerce in China

作　　者：蔡亚娣 陈蓉[1] 

机构地区：[1]闽南师范大学,福建漳州363000

出　　处：《对外经贸》2018年第5期99-102,共4页FOREIGN ECONOMIC RELATIONS & TRADE

基　　金：2017年福建省教育厅省级教改项目(项目编号:FBJG20170161);2016年大学生创新创业训练计划项目国家级一般项目(项目编号:201610402026)的阶段性研究成果

摘　　要：跨境电子商务出口退税政策的实施,不仅促进了我国跨境电商行业的发展,还为我国出口带来了积极的影响。通过对跨境电子商务出口退税相关规定以及案例进行研究,深入了解跨境电商出口退税现存问题,从完善跨境电子商务出口退税机制、加强跨境电商出口退税监管等方面提出政策建议。The implementation of the tax rebate policy for cross - border e - commerce not only promotes the development of cross - border e - commerce industry in China, but also has a positive impact on China＇ s exports. We studied the relevant regulation and case of cross - border e - commerce tax rebates, then got thorough understanding of cross - border electricity export tax rebates for existing problems, and finally we put forward policy suggestions such as improving the cross - border e - commerce export tax rebate system, strengthening the supervision of cross - border electricity export tax rebates and so on.

关 键 词：跨境电商 出口 退税 

分 类 号：F745.0[经济管理—国际贸易]