电子商务法对海外代购影响观点综述  

A Review on the Influence of E-Commerce Law on Overseas Purchasing

作　　者：苗云芳 周凌轲 Miao Yunfang;Zhou Lingke(Business College, Suzhou Institute of Technology, Jiangsu University of Science and Technology, Zhangjiagang 215600, China)

机构地区：[1]江苏科技大学苏州理工学院商学院

出　　处：《江苏商论》2019年第7期16-18,共3页Jiangsu Commercial Forum

摘　　要：随着跨境电商发展,代购行业的规模越来越庞大,目前,《中华人民共和国电子商务法》,已经在2019年1月1日起施行.由于《电商法》的生效,是否对海外代购产生影响的文献较少,现在大多为代购从业者个人的观点,本文对现有的观点进行讨论,并就其观点给出笔者的见解.With the development of cross-border e-commerce, the scale of the purchasing industry is also growing. At present, the “Electronic Commerce Law of the People's Republic of China” has been implemented on January 1, 2019. Due to the entry into force of the E-Commerce Law, there are few documents that have an impact on overseas purchasing. Most of them are now the opinions of the purchasing practitioners. This article discusses the existing viewpoints and gives the author's opinions on their views.

关 键 词：电商法 海外代购 纳税 法律责任 

分 类 号：F75[经济管理—国际贸易]