跨境电商税收政策国际比较与优化路径研究:以De Minimis条款为例  

Comparasion and Optimization of Cross-border E-commerce Tax Policies:The De Minimis Provision as an Example

作　　者：房超 唐玲 FANG Chao;TANG Ling

机构地区：[1]浙江工商大学,浙江杭州310018

出　　处：《国际商务研究》2025年第2期102-114,共13页International Business Research

基　　金：国家社会科学基金一般项目“跨境电商发展下国际贸易税收政策有效性与优化路径研究”(项目编号:23BJL056)。

摘　　要：跨境电商B2C模式的快速发展在一定程度上得益于De Minimis条款(即小额豁免条款),该条款允许小额包裹免税或享受税费减免进入进口国。然而,De Minimis条款也产生了税收流失、逃税漏税等问题。如何优化跨境电商税收政策,以平衡跨境电商发展与国家税收收入,是一个亟待解决的问题。对比分析主要国家和国际组织的跨境电商税收政策,笔者认为:中国的税收政策调整更加注重跨境电商发展与良好税收秩序的平衡;美国的税收政策前期侧重保护消费者利益,鼓励跨境电商发展,而近年来从保护国内产业的角度,考虑强化税收监管;欧盟的税收政策调整更强调规范税收秩序,认为跨境电商进口税费应当与传统贸易一致。本文进一步探讨了这些迥异的税收政策对政府、跨境电商企业和消费者等主体的影响。在此基础上,笔者提出跨境电商税收政策的优化路径,包括推动国内跨境电商税收政策的优化与完善、推动国际跨境电商税收政策的制度化发展和税收征管的数字化转型等。The rapid growth of the cross-border e-commerce B2C model has been partly driven by the De Minimis provision,which allows small parcels to enter the importing country tax-free or with reduced duties.However,under the backdrop of cross-border e-commerce growth,the De Minimis provision has also led to issues such as tax revenue losses and tax evasion.Optimizing and adjusting cross-border e-commerce tax policies to balance e-commerce development and national tax revenue is an urgent issue.By comparing the tax policy adjustments of major countries and international organizations,this paper argues that China’s tax policy adjustments focus more on balancing the development of cross-border e-commerce and maintaining an orderly tax system.In contrast,U.S.tax policies initially prioritized consumer benefits to promote cross-border e-commerce but have recently shifted to emphasize tax regulation to protect domestic industries.Meanwhile,the European Union’s adjustments have placed greater emphasis on standardizing tax regulations,asserting that cross-border e-commerce should be subject to the same import taxes as traditional trade.This paper further explores the impacts of these differing tax policies on various stakeholders,including governments,cross-border e-commerce enterprises,and consumers.Based on this analysis,the paper proposes optimization paths for cross-border e-commerce tax policies,including improving and refining domestic policies,promoting the institutionalization of international tax policies,and advancing the digital transformation of tax administration.

关 键 词：跨境电商 税收政策 De Minimis 

分 类 号：F741[经济管理—国际贸易]