各国取消进口税收起征点对中国跨境电商的影响及应对策略研究  

Research on the Impact of Countries'Removal of Import Duty Thresholds on China’s Cross-Border E-Commerce and Response Strategies

作　　者：丁树 黄利春 Ding Shu;Huang Lichun(School of National Finance,Guangdong University of Finance;School of Economic&Trade,Guangdong University of Finance,Guangzhou,Guangdong,510521)

机构地区：[1]广东金融学院国家金融学学院 [2]广东金融学院经济贸易学院,广东广州510521

出　　处：《中国商论》2024年第21期76-80,共5页China Journal of Commerce

基　　金：广东省哲学社会科学规划项目(GD23XGL040)。

摘　　要：我国利用各国进口税收起征点政策提供的免税优惠和简易通关便利,迅速成为全球跨境电商的核心生产国和供应国。然而,各国正陆续取消进口税收起征点,严重冲击中国跨境电商。本文基于跨境电商的发展现状,分析各国进口税收起征点政策变化影响中国跨境电商的机制和具体表现后发现:各国取消进口税收起征点作用于中国跨境电商经营主体的成本利润,沿产业链向上传导到制造商,将导致中国跨境电商出口规模降低,出口结构改变,产品质量下降,电商供应链的中国布局弱化,最终抑制中国经济增长。中国跨境电商应采取向产业链上游整合,聚焦正外部性商品,帮扶弱势群体等方式,应对各国进口税收起征点变化。Taking advantage of the duty-free benefits and customs facilitation provided by de minimis thresholds(DMTs)on import tax in various countries,China has rapidly emerged as the core producer and supplier of global cross-border e-commerce(CBEC).However,the successive elimination of DMTs is severely impacting China’s CBEC.Based on the current development of CBEC,an analysis of the effects of changes in DMTs on China’s CBEC reveals that the elimination of these thresholds affects the costs and profits of Chinese CBEC operators,which is transmitted up the supply chain to manufacturers.This will lead to a reduction in the scale of China’s CBEC exports,changes in the export structure,a decline in product quality,and weaken China’s position in CBEC supply chain,ultimately suppressing China’s economic growth.In order to respond to changes in DMTs of various countries,measures should be taken to integrate upstream in the supply chain,focus on goods with positive externalities,and support vulnerable groups.

关 键 词：国际贸易 进口税制 税收起征点 跨境电商 最优税收理论 

分 类 号：F742[经济管理—国际贸易] DF432[经济管理—产业经济]