“三智”海关视域下跨境电商进口税收管理研究  

Research on tax management of cross-border ecommerce imports under the construction of“Three-Wise”Customs

作　　者：姜涵静 毛道根 Jiang Hanjing;Mao Daogen(School of Customs and Public Economics,Shanghai Customs College,Shanghai 200120)

机构地区：[1]上海海关学院海关与公共经济学院,上海200120

出　　处：《北方经贸》2024年第4期92-95,共4页Northern Economy and Trade

摘　　要：近年来,跨境电商成为我国急速发展的新业态,势头极其迅猛,其发展速度与规模十分可观。根据中国裁判文书网公开信息可知,近些年跨境电商走私案件数量只多不减,大多数案件偷逃应缴税额高达百万余元,走私形式包括但不限于刷单、推单、截单、代购等。习近平总书记在2021年提出“三智”海关重大倡议,由此可见,探究我国跨境电商进口现状及海关征税管理问题,从交易双方及第三方中介有针对性地打造智能化数据化海关、形成物联网是具有重大意义的。In recent years,cross-border e-commerce has become a new format of rapid development in China,with extremely rapid momentum,and its development speed and scale are very impressive.According to data released by the China Bureau of Statistics and the Ministry of Commerce,as of last year,China's cross-border e-commerce import and export trade.According to the public information of the China Judgment Document Network,the number of cross-border e-commerce smuggling cases has only decreased in recent years,and the tax payable in most cases has reached more than one million RMB.In February 2021,General Secretary Xi Jinping put forward a major initiative to“Deepen cooperation on customs trade security and customs clearance facilitation,and carry out the pilot cooperation of‘smart customs,smart borders,and smart connectivity’”.It can be seen that it is of great significance to explore the current situation and tax management of cross-border e-commerce imports in China,and to build intelligent data-based customs and form the Internet of Things.

关 键 词：跨境电商进口 税收征管 数据化 “三智”海关 

分 类 号：F713.36[经济管理—产业经济]