跨境电商零售进出口监管模式创新研究  

Research on the Innovation of Cross-Border E-Commerce Retail Import and Export Supervision Mode

作　　者：李宗和[1] 戴明锋 屈军 LI Zonghe;DAI Mingfeng;QU Jun(Chinese Academy of International Trade and Economic Cooperation)

机构地区：[1]商务部国际贸易经济合作研究院信用研究所 [2]商务部国际贸易经济合作研究院 [3]广东省高智新兴产业发展研究院 [4]华南理工大学

出　　处：《国际贸易》2022年第11期43-49,共7页Intertrade

基　　金：国家社科基金重大项目“企业创新主体地位强化及技术创新能力提升研究”(21ZDA012)的阶段性成果。

摘　　要：为支持和促进跨境电商零售进出口规范、健康、快速发展,国务院先后分六批设立跨境电商综合试验区,在跨境电商进出口监管模式方面进行了一系列创新,破解了跨境电商发展过程中的一些深层次难题,打造了跨境电商完整的产业链和生态链,逐步形成一套适应和引领全球跨境电商发展的管理制度和规则,为推动全国跨境电商健康发展提供了可复制、可推广的经验。文章通过对我国跨境电商零售监管模式的发展概况、创新成效进行深入分析,探究了现有监管模式在企业所得税、出口退税、退换货等方面的问题,并提出针对性的建议,希冀能对我国跨境电商进一步发展具有指导意义。The State Council has successively set up cross-border e-commerce comprehensive pilot zones in six batches in order to support and promote the standardized,healthy and rapid development of cross-border ecommerce retail import and export.It has made a series of innovations in the supervision mode of cross-border e-commerce import and export,solved some deep-seated problems and created a complete industrial chain and eco-logical chain of cross-border e-commerce,gradually formed a set of management systems and rules that adapt to and lead the development of global cross-border ecommerce,and provided replicable and promotable experience for promoting the healthy development of cross-border e-commerce across the country.This paper analyzes deeply the development mode and innovation effect of China's cross-border e-commerce retail supervision mode,explores the problems of the existing supervision mode in the aspects of enterprise income tax,export tax refund,goods return and exchange,and puts forward targeted suggestions,hoping to have guiding significance for the further devel-opment of China's cross-border e-commerce.

关 键 词：跨境电商 监管模式 保税进口 清单核放 

分 类 号：F724.6[经济管理—产业经济] F752.6